Übersetzung für "Temporäre differenzen" in Englisch

Deferred tax liabilities are recognized on temporary differences taxable in the future.

No deferred taxes were recognized on the following temporary differences.

Temporary differences lead to deferred tax.

Deferred taxes were calculated for deductible temporary differences.

No deferred taxes were recognized on the following temporary differences.

Deferred taxes are recognised on temporary differences arising from consolidation transactions.

Temporary differences are always considered, if they result in deferred tax liabilities.

Temporary differences based on the IFRS are all differences that are not of a permanent nature.

Temporary difference arises if the tax basis of such assets or liabilities is different from carrying amount.

Paragraphs 51B–51D do not change the requirements to apply the principles in paragraphs 24–33 (deductible temporary differences) and paragraphs 34–36 (unused tax losses and unused tax credits) of this Standard when recognising and measuring deferred tax assets.

The fiber material in the example is placed in the storage facility, in order to compensate for temporary differences in the delivery of the fiber material, that is, for temporary differences in the running speed of the operational components.

Effects from deferred tax assets of foreign companies not recognised on tax loss carryforwards and temporary differences relate primarily to the Americas region.

Temporary differences which were not recognized as deferred tax assets totaled € 12.3 million for the financial year 2008 (2007: € 11.6 million).

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.

According to Breinig and Lösch, transdifference designates a condition of oscillation between two poles, which causes a temporary disruption of the differences.

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.

Unrecognised deferred tax assets relate to tax loss carryforwards of €49.7million (2012: €108.6million), interest carryforwards of €89.1million (2012: €124.0million) and other temporary differences of €0.2million (2012: €0.6million).

In accordance with IAS 12, deferred taxes are recognized on temporary differences arising from the elimination of intragroup profits and losses.

No deferred tax assets have been recognised on tax loss carryforwards of €162.0million (2013: €231.8million), on interest carryforwards of €262.1million (2013: €351.1million) or on other temporary differences of €1.2million (2013: €0.7million).

If the entity attributes tax deductions to the repayment of the principal amount of the lease liability and the future interest accrual temporary differences arise on initial recognition.

Taxable temporary differences appear when the costs in the accounting are recognized later than in the tax, and revenues, respectively, earlier.

Deferred taxes for tax losses in the amount ofkEUR161,068 (2014:kEUR129,544) and on deductible temporary differences in the amount ofkEUR19,555 (2014:kEUR12,164) were not recognized.

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).

Up to December 31, 2005, all domestic deferred taxes were determined by temporary differences on the basis of a combined 40.4 % tax rate.

Deferred income tax liabilities are provided for taxable temporary differences arising from investments in subsidiaries and associates, except for deferred income tax liabilities where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future.

Deferred tax assets and liabilities are formed for temporary differences between tax bases and carrying amounts, and for consolidation measures recognized in the statement of income.