AEG 21604 G Manual de usuario descargar pdf (Pagina 515)

100

101

F-274

Corporate income tax

Corporate income tax expense comprises current and deferred tax. Corporate income tax expense is recognised

in profit or loss except to the extent that it relates to items recognised directly in equity, in which case it is recog-

nised in equity.

Current tax is the expected tax payable on the taxable income for the year, using tax rates enacted or substan-

tively enacted at the reporting date, and any adjustment to tax payable in respect of previous years.

Deferred tax is provided for temporary differences between the carrying amounts of assets and liabilities for

financial reporting purposes and the amounts used for taxation purposes.

A deferred tax asset is recognised to the extent that it is probable that future taxable profits will be available

against which temporary difference can be utilised. Deferred tax assets are reviewed at each reporting date and

are reduced to the extent that it is no longer probable that the related tax benefit will be realised.

1. Intangible fixed assets

Changes in other intangible assets:

Capitalised deve-

lopment costs

Other Intan-

gibles Total

€ 1,000 € 1,000 € 1,000

Gross value:

• As at 1 January 2008

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

4,291 - 4,291

• Additions (internally developed)

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

4,115 - 4,115

• Disposals and retirements

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

(2.407) - (2,407)

• As at 1 January 2009

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

5,999 - 5,999

• Additions (internally developed)

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

5,458 - 5,458

• Other additions ................................

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

- 457 457

• As at 31 December 2009

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

11,457 457 11,914

Accumulated amortization:

• As at 1 January 2008

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

(223) - (223)

• Amortization charge

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

(521) - (521)

• Disposals and retirements

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

334 - 334

• As at 1 January 2009

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

(410) (410)

• Amortization charge

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

(956) (141) (1,097)

• As at 31 December 2009

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

(1,366) (141) (1,507)

Carrying amount as at 31 December

2009 ................................

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

10,091 316 10,407

Carrying amount as at 31 December

2008 ................................

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

5,589 - 5,589

An amount of €5,458,000 (2008 €4,115,000) was capitalized in 2009 for research and development projects.

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AEG 21604 G Manual de usuario Pagina 515

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AEG 21604 G Manual de usuario Pagina 515

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