| Company |
January 1, 2013 |
Debit/(Credit) to net profit |
Debit/(Credit) to equity
through statement OCI |
December 31, 2013 |
| Deferred tax liabilities (before set - offs) |
| Property, plant and equipment |
27.521 |
6.778 |
229 |
34.528 |
| Receivables and prepayments |
- |
6 |
- |
6 |
| Provisions |
1.800 |
4.453 |
- |
6.253 |
| Trade and other payables |
228 |
107 |
- |
335 |
|
29.549 |
11.344 |
229 |
41.122 |
| Deferred tax assets (before set - offs) |
| Intangible assets |
-64 |
50 |
- |
-14 |
| Investments & other non-current receivables |
|
-1.316 |
- |
-1.316 |
| Inventories |
-256 |
- |
- |
-256 |
| Receivables and prepayments |
-765 |
305 |
- |
-460 |
| Government grants |
-969 |
-166 |
- |
-1.135 |
| Provisions |
-346 |
-111 |
- |
-457 |
| Post-employment and termination benefits |
-2.260 |
-842 |
169 |
-2.933 |
| Financial instruments |
- |
-1.348 |
612 |
-736 |
| Tax losses carried forward (note 8) |
-6.917 |
-12.683 |
- |
-19.600 |
|
-11.577 |
-16.111 |
781 |
-26.907 |
| Net deferred tax liability |
17.972 |
-4.767 |
1.010 |
14.215 |
Deferred income tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when the deferred income taxes relate to the same fiscal authority.
The movement in deferred tax assets and liabilities (prior to offsetting balances within the same tax jurisdiction) during the prior year is as follows:
(all amounts in Euro thousands)
| Group |
January 1, 2012 |
Debit/(Credit) to net profit |
Debit/(Credit) to equity
through statement OCI |
Exchange differences |
December 31, 2012 |
| Deferred tax liabilities (before set - offs) |
| Property, plant and equipment |
241.243 |
-2.887 |
175 |
-9.163 |
229.368 |
| Intangible assets |
38.751 |
1.237 |
- |
-1.347 |
38.641 |
| Provisions |
-1.252 |
6.092 |
- |
-6 |
4.834 |
| Receivables and prepayments |
3.482 |
229 |
- |
-67 |
3.644 |
| Trade and other payables |
63 |
-2.905 |
- |
- |
-2.842 |
|
282.287 |
1.766 |
175 |
-10.583 |
273.645 |
| Deferred tax assets (before set - offs) |
| Intangible assets |
-9.330 |
-1.824 |
- |
203 |
-10.951 |
| Investments & other non-current receivables |
-2.596 |
643 |
- |
-10 |
-1.963 |
| Inventories |
-1.870 |
23 |
- |
17 |
-1.830 |
| Post-employment and termination benefits |
-5.840 |
-1.702 |
-237 |
90 |
-7.689 |
| Receivables and prepayments |
-8.780 |
-131 |
- |
111 |
-8.800 |
| Tax losses carried forward (note 8) |
-56.980 |
-3.246 |
- |
906 |
-59.320 |
| Long term borrowings |
-191 |
29 |
- |
1 |
-161 |
| Government grants |
3.358 |
-809 |
- |
-275 |
2.274 |
| Provisions |
-10.401 |
1.482 |
- |
310 |
-8.609 |
| Trade and other payables |
-250 |
-115 |
- |
- |
-365 |
| Financial instruments |
258 |
2 |
-204 |
- |
56 |
|
-92.622 |
-5.648 |
-441 |
1.353 |
-97.358 |
| Net deferred tax liability |
189.665 |
-3.882 |
-266 |
-9.230 |
176.287 |
| Company |
January 1, 2012 |
Debit/(Credit) to net profit |
Debit/(Credit) to equity
through statement OCI |
December 31, 2012 |
| Deferred tax liabilities (before set - offs) |
| Property, plant and equipment |
28.607 |
-1.261 |
175 |
27.521 |
| Intangible assets |
222 |
-222 |
- |
- |
| Provisions |
1.000 |
800 |
- |
1.800 |
| Receivables and prepayments |
- |
228 |
- |
228 |
|
29.829 |
-455 |
175 |
29.549 |
| Deferred tax assets (before set - offs) |
| Intangible assets |
- |
-64 |
- |
-64 |
| Inventories |
-286 |
30 |
- |
-256 |
| Receivables and prepayments |
-662 |
-103 |
- |
-765 |
| Government grants |
-1.040 |
71 |
- |
-969 |
| Provisions |
-912 |
566 |
- |
-346 |
| Post-employment and termination benefits |
-1.803 |
-606 |
149 |
-2.260 |
| Trade and other payables |
-69 |
69 |
- |
- |
| Tax losses carried forward (note 8) |
-5.067 |
-1.850 |
- |
-6.917 |
|
-9.839 |
-1.887 |
149 |
-11.577 |
| Net deferred tax liability |
19.990 |
-2.342 |
324 |
17.972 |