AMPER, SA and Subsidiaries Consolidated Financial Statements for ...

The expense for profits tax accrued in 2011 and 2010 is as follows:
Year 2011
(thousands of Euros)
Increases Reductions Total
Spanish companies excluded from the Tax Group (a) 1,887 --- 1,887
Companies included in the Tax Group (b) --- (409) (409)
Foreign companies (c) 3,158 --- 3,158
Adjustments --- (49) (49)
Total profits tax expense 4,587
Year 2010
(thousands of Euros)
Increases Reductions Total
Spanish companies excluded from the Tax Group (a) 821 --- 821
Companies included in the Tax Group (b) 9,706 --- 9,706
Foreign companies (c) 479 --- 479
Adjustments 206 --- 206
Total profits tax expense 11,212
a) The profits tax expenses for which the Spanish companies excluded from the Tax Group are
liable, consists of the book entry of the tax expense by the company Amper Programas de Electrónica y
Comunicaciones S.A.
b) The profits tax expense for which the Spanish companies included in the Tax Group are liable
consists of the book entry of the tax expense or credit corresponding to each of the companies that
make up the Tax Group, as established by the Tax Consolidation Covenant signed by them.
c) The profits tax expense for which the foreign companies are liable consists of the book entry
for this expense by Hemisferio do Sul, Amper do Brasil, Medidata Informática and the companies of the
Group eLandia (the latter only the year 2011).
The Group's deferred tax assets stood at 33,194 thousands of Euros (31,301 thousands of Euros in
2010). The evolution over the financial year is as follows:
Company 31.12.10 Additions
Scope
variation
Disposals 31.12.11
Amper S.A. 16,895 857 --- (1,112) 16,640
Hemisferio Norte, S.A. 298 --- --- (298) ---
Medidata Informática 7,228 --- --- (250) 6,978
Amper do Brasil 488 --- --- (32) 456
Amper Programas S.A. 3,412 1,124 --- --- 4,536
Safitel, S.A. 5 --- --- --- 5
Amper Sistemas, S.A. 2,167 597 --- --- 2,764
Landata Comunicaciones, S.A. 738 --- --- (16) 722
Epicom, S.A. 70 1 --- --- 71
eLandia Corp. Inc. --- --- 1,022 --- 1,022
Total Deferred Tax Assets 31,301 2,579 1,022 (1,708) 33,194
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