Boskalis_Annual Report_2017
93
14. DEFERRED INCOME TAX ASSETS AND LIABILITIES
BALANCE AS AT 1 JANUARY 2017
BALANCE AS AT 31 DECEMBER 2017
MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR
In / (out) consolida- tion and business combina- tions
Charged (-)/ added
Reclassified to disposal group
Currency translation differences
to net profit
Charged to equity
Asset
Liability
Asset
Liability
-
- 2,165 - 12,397 - 6,857
2
- - - -
- - - - - - - - - - - - - -
- 211
- 13 197 515
-
- 2,387
Intangible assets
583
8,887 6,308
- - - -
390 - 3,120
Property, plant and equipment Due from and due to customers Trade and other receivables
- -
- - -
- 34
- 2
2
-
-
330
-
- 330 - 3,257
5
- 3,252
Hedging reserve
Actuarial gains / losses (-) and asset limitation on defined benefit pension plans
5,790 4,083 1,287
-
-
1,504
- -
- 225
7,069
-
- 3,292
- 350
- - - - - - -
197
4,026 - 3,388
Employee benefits
- - -
- 1,053
585
78
897 249 252
- -
Provisions
345
- 96
- - - -
-
Interest-bearing borrowings Trade and other payables Other assets and liabilities
1,291
- 1,024
- 385
- 370
445
- 1,158 - 1,566
- 171 - 170 - 367
29
308 - 1,163 600 - 2,336
-
-
Foreign branch results
414
-
37
2
86
-
Income tax losses carried forward
14,568
- 27,437
11,638 - 1,753
411
400
13,877 - 16,050
Offsetting of deferred income tax assets and liabilities
- 4,063
4,063
- 4,367
4,367
Net in the consolidated statement of financial position
10,505
- 23,374
9,510 - 11,683
BALANCE AS AT 1 JANUARY 2016
BALANCE AS AT 31 DECEMBER 2016
MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR
In / (out) consolida- tion and business combina- tions
Charged (-)/ added
Reclass to disposal group
Currency translation differences
to net profit
Charged to equity
Asset
Liability
Asset
Liability
Intangible assets
-
- 2,960 - 13,854
2,742 - 2,445 - 6,637
- - - -
-
- 2,149 - 2,259
202
-
- 2,165 - 12,397 - 6,857
Property, plant and equipment Due from and due to customers Trade and other receivables
2,301
4,930
- 487
583
371
- 358
-
- 926
693
- -
-
- 17
17
17
- 17
- 2
- 2
Hedging reserve
2,409
-
6
- 2,034
-
- 268
217
330
-
Actuarial gains / losses (-) and asset limitation on defined benefit pension plans
11,583
-
-
- 5,801 6,881
- -
- -
8
5,790 4,083 1,287
-
Employee benefits
787
- 5,346
- 1,530 1,571
- 1
- 3,292
Provisions
1,070
- 566
- - - - - -
597
- 598
- 787 - 311
- - -
Interest-bearing borrowings Trade and other payables Other assets and liabilities
344 546 317
- 33
1
-
344 443 579
345
- 154
247
208
1
1,291
- 9,371 - 1,565
7,847
50
- 135
445
- 1,158 - 1,566
Foreign branch results
-
-
- -
- -
- 1 11
-
Income tax losses carried forward
511
-
- 108 1,711
414
-
20,239
- 34,224
- 954
5,802
- 4,851
- 592
14,568
- 27,437
Offsetting of deferred income tax assets and liabilities
- 8,219
8,219
- 4,063
4,063
Net in the consolidated statement of financial position
12,020
- 26,005
10,505
- 23,374
Deferred income tax assets are not recognized as long as it is not probable that economic benefits can be expected in future periods. Deferred income tax assets and liabilities within fiscal unities are offset in the statement of financial position.
ANNUAL REPORT 2017 – BOSKALIS A NUAL REPORT 2017 -- BOSKALIS A L REP RT 2017 - BOSKALIS
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