Übersetzung für "Aktive latente steuern" in Englisch

Deferred tax assets and liabilities are offset in conformity with IAS 12.74.

Similarly, where appropriate, deferred tax assets are established on tax losses, interest expense and tax credits available for carry-forward.

Loans, cash and cash equivalents, and deferred tax assets, however, are allocated to the "Other" segment.

In the case of companies that have posted tax losses in the past, deferred tax assets are capitalized only in exceptional cases if substantial indications of their being realized exist.

Deferred tax assets are recognized for deductible temporary differences, unused tax losses and unused tax credits to the extent that it is probable that taxable income will be available against which the deductible temporary differences can be utilized.

This mainly consists of deferred tax assets from variations in actuarial gains and losses stemming from pension provisions.

For the purpose of calculating adjusted earnings per share (diluted), a number of items are eliminated, most notably acquisition-related depreciation/amortization and other expenses (net of tax) as well as valuation allowances on deferred tax assets.

Deferred tax assets on tax loss carryforwards and interest carryforwards are recognised on the basis of an estimate of the future recoverability of the tax benefit, i.e. an assumption as to whether sufficient taxable income or tax relief will be available against which the carryforwards can be utilised.

Furthermore, deferred tax assets are recognized only if it is probable that these tax benefits will be realized.

Under IFRSs, deferred tax assets must be recognised for all temporary differences between the carrying amount and the tax base of an asset or a liability, to the extent that it is probable that taxable profit will be available against which the temporary difference can be utilised.

In the consolidated financial statements of voestalpine AG as at March 31, 2018, deferred tax assets on tax losses brought forward amounting to 154,8 million EUR (previous year: 219,6 million EUR) are recognized.

Deferred tax assets and liabilities are established for temporary differences between the tax bases of assets and liabilities and their carrying amount in the consolidated balance sheet (‘balance sheet liability method’).

Deferred tax assets relating to deductible temporary differences, tax credits or tax loss carryforwards are recognized where it is sufficiently probable that taxable income will be available in the future to enable them to be used.

Deferred tax assets are recognized to the extent of the probability that taxable income will be available against which the deductible temporary difference can be applied.

For the purpose of calculating adjusted earnings per share (diluted), a number of items were eliminated, most notably the gain arising on the sale of the major part of Infineon's RF power business, acquisition-related depreciation/amortization and other expenses (net of tax) as well as valuation allowances on deferred tax assets.

In connection with this agreement, deferred tax assets with deferred tax income totalling €41.8million were recognised on loss carryforwards that it had previously not been possible to utilise.

Deferred tax assets and liabilities are recognised in accordance with the liability method for all temporary differences between the IFRS carrying amounts and the tax base, as well as for temporary differences resulting from consolidation measures.

Deferred tax assets are recognized to the extent that it is probable that they will be utilized.

This realignment is expected to open up opportunities in financial year 2019 to leverage deferred tax assets by exploiting tax loss carryforwards.

Deferred tax assets on losses carried forward in the amount of EUR 219.6 million (March 31, 2016: EUR 49.2 million) were recognized.

The Committee then discussed whether an entity (a) recognises deferred taxes for these temporary differences or (b) applies the initial recognition exemption in paragraphs 15 and 24 of IAS 12 Income Taxes, which prohibits an entity from recognising deferred tax assets and liabilities on initial recognition of an asset or liability in a transaction, which is not a business combination.

Deferred tax assets and liabilities are recognised in accordance with the liability method for all temporary differences between the IFRS carrying amounts and the tax base, as well as for temporary consolidation measures.

For the purpose of calculating adjusted earnings per share (diluted), a number of items were eliminated, most notably acquisition-related depreciation/amortization and other expenses (net of tax) as well as reversals of valuation allowances on deferred tax assets.

Other factors were the effect of tax gains in 2012 relating to the tax assessment of previous years and the release of valuation allowances on deferred tax assets.