91 / 158
14. DEFERRED INCOME TAX ASSETS AND LIABILITIES
BALANCE AS AT
1 JANUARY 2016
MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR
BALANCE AS AT
31 DECEMBER 2016
Asset
Liability
Charged
(-)/ added
to net
profit
Charged to
equity
Reclassified
to disposal
group
In / (out)
consolida-
tion and
business
combina-
tions
Currency
translation
differences
Asset
Liability
Intangible assets
-
- 2,960
2,742
-
-
- 2,149
202
-
- 2,165
Property, plant and equipment
2,301
- 13,854
- 2,445
-
4,930
- 2,259
- 487
583
- 12,397
Due from and due to customers
371
- 358
- 6,637
-
-
- 926
693
-
- 6,857
Trade and other receivables
-
- 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
-
Employee benefits
787
- 5,346
- 1,530
6,881
-
-
- 1
4,083
- 3,292
Provisions
1,070
- 566
1,571
-
597
- 598
- 787
1,287
-
Interest-bearing borrowings
344
- 33
1
-
-
344
- 311
345
-
Trade and other payables
546
- 154
247
-
208
443
1
1,291
-
Other assets and liabilities
317
- 9,371
7,847
-
50
579
- 135
445
- 1,158
Foreign branch results
-
- 1,565
-
-
-
-
- 1
-
- 1,566
Income tax losses carried forward
511
-
- 108
-
-
-
11
414
-
20,239
- 34,224
1,711
- 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
MOVEMENT IN TEMPORARY DIFFERENCES DURING THE YEAR
BALANCE AS AT
31 DECEMBER 2015
Asset
Liability
Charged
(-)/ added
to net
profit
Charged to
equity
Reclass to
disposal
group
In / out
consolida-
tion
Currency
translation
differences
Asset
Liability
Intangible assets
-
- 5,248
182
-
2,702
-
- 596
-
- 2,960
Property, plant and equipment
2,053
- 13,295
- 3,545
-
1,278
-
1,956
2,301
- 13,854
Due from and due to customers
-
- 402
415
-
-
-
-
371
- 358
Trade and other receivables
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
- 8,005
1,541
-
-
-
45
787
- 5,346
Provisions
1,461
- 1,300
259
-
-
-
84
1,070
- 566
Interest-bearing borrowings
392
- 21
1
-
- 67
-
6
344
- 33
Trade and other payables
1,120
- 245
- 504
-
-
-
21
546
- 154
Other assets and liabilities
262
- 8,035
- 3,692
2,334
-
-
76
317
- 9,371
Tax reserves
-
-
- 197
-
179
-
18
-
-
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.
91
ANNUAL REPORT 2016 – BOSKALIS