Boskalis_Annual_Report_2016
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14. DEFERRED INCOME TAX ASSETS AND LIABILITIES
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
Reclassified to disposal group
Currency translation differences
to net profit
Charged to equity
Asset
Liability
Asset
Liability
Intangible assets
-
- 2,960 - 13,854
2,742
- - - -
-
- 2,149 - 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
- 2,445 - 6,637
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
- -
- -
8
5,790 4,083 1,287
-
Employee benefits
787
- 5,346
- 1,530
6,881
- 1
- 3,292
Provisions
1,070
- 566
1,571
- - - - - -
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
BALANCE AS AT 1 JANUARY 2015
BALANCE AS AT 31 DECEMBER 2015
MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR
Charged (-)/ added
Reclass to disposal group
In / out consolida- tion
Currency translation differences
to net profit
Charged to equity
Asset
Liability
Asset
Liability
Intangible assets
-
- 5,248 - 13,295
182
- - - -
2,702 1,278
- - - - - - - - - - - - - - -
- 596 1,956
-
- 2,960 - 13,854
Property, plant and equipment Due from and due to customers Trade and other receivables
2,053
- 3,545
2,301
-
- 402
415
- - -
-
371
- 358
17
- 54
16
4
-
- 17
Hedging reserve
5,590
-
-
- 3,181
-
2,409
-
Actuarial gains / losses (-) and asset limitation on defined benefit pension plans
18,355
-
-
- 6,772
- - -
-
11,583
-
Employee benefits
1,860 1,461
- 8,005 - 1,300
1,541
- - - - - - -
45 84
787
- 5,346
Provisions
259
1,070
- 566
Interest-bearing borrowings Trade and other payables Other assets and liabilities
392
- 21
1
- 67
6
344 546 317
- 33
1,120
- 245
- 504
- -
21 76 18
- 154
262
- 8,035
- 3,692
2,334
- 9,371
Tax reserves
- -
-
- 197
179
- -
-
Foreign branch results
- 1,575
9
-
- -
- 1,565
Income tax losses carried forward
183
-
232
96
511
-
31,293
- 38,180
- 5,283
- 7,619
4,188
1,614
20,239
- 34,224
Offsetting of deferred income tax assets and liabilities
- 12,106
12,106
- 8,219
8,219
Net in the consolidated statement of financial position
19,187
- 26,074
12,020
- 26,005
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 2016 – BOSKALIS
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