Income Tax Expense
Income Tax Expense
- Income tax recognised in the income statement is specified as follows:
| Deferred tax expense | ||
|---|---|---|
| Origination and reversal of temporary differences |
( 207 ) |
445 |
| Total income tax (income) expense in income statement |
( 207 ) |
445 |
- Reconciliation of effective tax rate:
|
1.10.-31.12. |
1.1.-31.12. |
||||
|---|---|---|---|---|---|
| (Loss) profit before tax |
( 757 ) |
3,060 |
|||
| Income tax according to current tax rate |
18.0% |
( 136 ) |
18.0% |
551 |
|
| Tax exempt revenues |
0.9% |
( 7 ) |
( 0.3% ) |
( 9 ) |
|
| N on-deductible expenses |
( 0.4% ) |
3 |
0.2% |
6 |
|
| Deferred tax assets of subsidiaries |
9.2% |
( 70 ) |
( 2.8% ) |
( 87 ) |
|
| O ther items |
( 0.4% ) |
3 |
( 0.5% ) |
( 16 ) |
|
| E ffective tax |
27.3% |
( 207 ) |
14.5% |
445 |
|
- Income tax recognised directly in equity:
| Derivatives |
( 35 ) |
||
| Convertible notes |
20 |
||
| Total income tax recognised directly in equity |
( 15 ) |
. . . . . . . . . . . . . . . . . . .
. . . .
