Deferred Income Tax Liability
Deferred Income Tax Liability
36. The deferred income tax liability is specified as follows:
| Additions through business combination |
604 |
| Exchange rate difference |
( 22 ) |
| Income tax recognised in income statement |
( 207 ) |
| Income tax recognised in equity |
( 15 ) |
| Deferred income tax liability 31.12 |
360 |
The deferred income tax liability is attributable to the following items:
| Assets | Liabilities | Net deferred income tax liability |
|
|---|---|---|---|
| Operating assets |
427 |
0 |
427 |
| Intangible assets |
30 |
0 |
30 |
| Derivatives |
0 |
35 |
( 35 ) |
| Convertible notes |
20 |
0 |
20 |
| Trade receivables |
104 |
0 |
104 |
|
581 |
35 |
546 |
|
| Tax loss carry-forwards |
0 |
265 |
( 265 ) |
| Other items |
79 |
0 |
79 |
| Deferred income tax |
660 |
300 |
360 |
| Additions through business combination |
Recognised in income statement |
Exchange rate difference |
Recognised in equity |
31 Dec | |
|---|---|---|---|---|---|
| Operating assets |
611 |
( 162 ) |
( 22 ) |
427 |
|
| Intangible assets |
33 |
( 3 ) |
30 |
||
| Derivatives |
( 35 ) |
( 35 ) |
|||
| Convertible notes |
20 |
20 |
|||
| Trade receivables |
16 |
88 |
104 |
||
| Tax loss carry-forwards |
4 |
( 269 ) |
( 265 ) |
||
| Other items |
( 60 ) |
139 |
79 |
||
|
604 |
( 207 ) |
( 22 ) |
( 15 ) |
360 |
