AEG 21604 G Manual de usuario descargar pdf (Pagina 373)

100

101

F-132

Order portfolio, customer relations and technology

Intangible assets relating to orders, customer relations and technology have been identified as a result of the

business combination (note 8). These assets are subject to amortisation and trigger based impairment testing. For

the period ended December 31, 2009 there was no impairment.

16. Deferred tax assets and liabilities

Unrecognised deferred tax assets

Deferred tax assets have not been recognised in respect of the following items, as at December 31, 2009:

In thousands of Euro 2009

Tax losses................................................................................................................. 6,885

Deductible temporary differences........................................................................... 739

7,624

Recognised deferred tax assets and liabilities

Deferred tax assets and liabilities at December 31, 2009 are attributable to the following:

In thousands of Euro Assets Liabilities Net

Property, plant and equipment .............................. 430 (4,561) (4,131)

Intangible assets .................................................... - (80,573) (80,573)

Inventories............................................................. - (563) (563)

Employee benefits................................................. 2,773 (413) 2,360

Provisions.............................................................. 621 (69) 552

Other items............................................................ 1,656 (86) 1,570

Sub-total................................................................ 5,480 (86,265) (80,785)

Tax loss carry-forwards ........................................ 7,682 - 7,682

Tax assets / ( liabilities) ....................................... 13,162 (86,265) (73,103)

Set off of tax.......................................................... (13,162) 13,162 -

Net tax assets / (liabilities) ................................... - (73,103) (73,103)

Movement in temporary differences during the year

In thousands of Euro

Balance

31 Dec. 2008

Acquired in

business

combination

(note 8)

Recognised

in profit or

loss

Balance

31 Dec. 2009

Property, plant and equipment

..............................

- (4,886) 755 (4,131)

Intangible assets ................................

....................

- (85,940) 5,367 (80,573)

Inventories................................

.............................

- (1,968) 1,405 (563)

Employee benefits................................

.................

- 2,412 (52) 2,360

Provisions................................

..............................

- 149 403 552

Other items................................

............................

- 1,832 (262) 1,570

Sub-total................................

................................

(88,401) 7,616 (80,785)

Tax loss carry-forwards ................................

........

8,768 (1,086) 7,682

Total ................................................................

.....

- (79,633) 6,530 (73,103)

1 2 ... 368 369 370 371 372 373 374 375 376 377 378 ... 650 651

AEG 21604 G Manual de usuario Pagina 373

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AEG 21604 G Manual de usuario Pagina 373

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