Translation of "Steuerliches ergebnis" in English

Deferred taxes can be recognised according to IFRS insofar as in the future - beyond the coverage of deferred tax balances on the asset side - an adequate tax result will be available to use these deferred taxes on the asset side.

Profit after tax was EUR6.7 billion (EUR20.2 billion).

An unexpected change in the framework affected the tax result.

Basically, you control the outcome of the storyline and define world history.

Net profit after tax rose by 23.1 percent to EUR 320 million.

Two one-off impacts – restructuring costs and a special tax situation – had an influence on the results.

After tax, net consolidated profit rose to EUR 76 million (previous year: EUR 68 million).

Net consolidated profit amounted to EUR 260 million (previous year: EUR 237 million).

Net profit rose to EUR 419 million (previous year: EUR 11 million).

But it is the president’s staff who guide the outcome and determines the next steps.

Where this derogation is applied, companies must disclose in the notes on the accounts the extent to which the taxes on the profit or loss affect the profit or loss on ordinary activities and the "Extraordinary profit or loss".

The Member States may permit taxes on the profit or loss on ordinary activities and taxes on the extraordinary profit or loss to be shown in total as one item in the profit and loss account before "Other taxes not shown under the above items".

What we earn before taxes is the result of what we and others do against the background of governmental policies and institutions, taxation included.

The complainant has argued that AS Oslo Sporveier’s negative tax position has been used to reduce the tax burden on AS Sporveisbussene.

According to the complainant, AS Oslo Sporveier’s negative tax position has been used to reduce the tax burden on AS Sporveisbussene.

The memorandum shows that the current differential tax treatment should be regarded as the result of a balancing exercise aimed, on the one hand, at ensuring that the law is upheld, while on the other hand maximising the tax revenue and keeping gambling to a moderate level.

In this respect, it is noted that the pre-tax profit setting was the result of an analysis of data referring to the financial years 2006 and 2007.

Therefore the receiving company has to take over the tax basis of the transferring company without benefiting from an option to step up the tax basis to fair market value.

The cyclically-adjusted deficit follows the pattern of the nominal figures, due to the discretionary nature of the factors influencing the fiscal result, and improves by the required ½ percentage point to 0.5% of GDP only as late as in 2007.

Income recognition of government grants on a receipt basis is not in accordance with the accrual accounting assumption and would only be acceptable if no basis existed for allocating a grant to financial years other than the one in which it was received.

Return on equity: (Profit or loss on ordinary activities minus All taxes (tax on profit or loss on ordinary activities, tax on extraordinary profit or loss, other taxes)) divided by Total of capital and reserves.

Return on assets: (Profit or loss on ordinary activities minus All taxes (tax on profit or loss on ordinary activities, tax on extraordinary profit or loss, other taxes)) divided by Balance sheet total.

The Member States may permit taxes on the profit or loss on ordinary activities and taxes on the extraordinary profit or loss to be shown in toul as one item in the profit and loss account before 'Other taxes not shown under the above items'.

Where this derogation is applied, companies must disclose in the notes on the accounts the extent to which the taxes on the profit or loss affect the profit or loss on ordinary activities and the 'Extraordinary profit or loss'.