Übersetzung für "Latenten steuerschulden" in Englisch

Gross deferred tax assets and deferred tax liabilities are as follows:

The amount of associated deferred tax liabilities referred to in paragraph 4 shall be allocated between the following:

The offsetting between deferred tax assets and associated deferred tax liabilities shall be done separately for each taxable entity.

For example, users would expect an entity subject to income taxes to disclose its accounting policies for income taxes, including those applicable to deferred tax liabilities and assets.

Except where the conditions laid down in paragraph 3 are met, the amount of deferred tax assets that rely on future profitability shall be calculated without reducing it by the amount of the associated deferred tax liabilities of the institution.

The amount of deferred tax assets that rely on future profitability may be reduced by the amount of the associated deferred tax liabilities of the institution, provided the following conditions are met:

Associated deferred tax liabilities of the institution used for the purposes of paragraph 3 may not include deferred tax liabilities that reduce the amount of intangible assets or defined benefit pension fund assets required to be deducted.

Institutions shall allocate the associated deferred tax liabilities according to the proportion of deferred tax assets that rely on future profitability that the items referred to in points (a) and (b) represent.

Associated deferred tax liabilities shall be limited to those that arise from the tax law of the same jurisdiction as the deferred tax assets.

For the calculation of deferred tax assets and liabilities at consolidated level, a taxable entity includes any number of entities which are members of the same tax group, fiscal consolidation, fiscal unity or consolidated tax return under applicable national law.

The amount of associated deferred tax liabilities which are eligible for offsetting deferred tax assets that rely on future profitability is equal to the difference between the amount in point (a) and the amount in point (b):

On the condition that the institution applies accounting framework and accounting policies that provide for the full recognition of current and deferred tax liabilities related to transactions and other events recognised in the balance sheet or the profit and loss account, the institution may consider that foreseeable tax charges have been already taken into account.

The estimated amount of deferred tax charges may not be netted against deferred tax assets that are not recognised in the financial statements.

In accordance with IAS 12, deferred tax liabilities were not recognized for temporary differences amounting to € 237.5 million (2009: € 205.9 million) that arose in connection with investments in subsidiaries and joint ventures.

In accordance with IAS 12, deferred tax liabilities were not recognized for temporary differences amounting to € 205.9 million that arose in connection with investments in subsidiaries and joint ventures (so-called outside basis differences).

If the change in deferred tax liabilities will increase, it will lead to lower charges for profit, and if downward, on the contrary, increases.

Deferred tax assets are offset against deferred tax liabilities to the extent that they have the same maturity and relate to the same taxation authority.

If the enterprise carries on constant payments to the budget, the absolute difference between conditional payment of assessed financial profit, and the current will be equal to the deferred tax assets minus deferred tax liabilities.