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

Company 31.12.09 Additions
Scope
variation
Disposals 31.12.10
Amper S.A. 23,070 --- --- (6,175) 16,640
Hemisferio Norte, S.A. 298 --- --- ---- 298
Medidata Informática 4,730 2,498 --- ---- 7,228
Amper do Brasil 435 53 --- --- 488
Amper Soluciones, S.A. 1,147 --- --- (208) 939
Amper Programas S.A. 2,670 742 --- --- 3,412
Safitel, S.A. 5 --- --- --- 5
Amper Sistemas, S.A. 1,290 --- --- (439) 851
Epicom, S.A. 219 --- --- (149) 70
Amper Medidata, S.A.U. 2,430 --- --- (1,315) 1,115
Total Deferred Tax Assets 36,294 3,293 --- (8,286) 31,301
The increases in deferred tax on assets that have occurred in each of the companies in the Group are
due to the recording of separate temporary differences.
The Group has estimated the recoverability of the deferred tax assets based on the projections of the
taxable income generated by each company, or the tax Group. The projections used for the
recoverability of the deferred tax assets use the same budgets as those used for the impairment test of
the Communication and Security Spain Cash Generating Unit. In accordance with these estimates, the
deferred tax assets will be recovered within a reasonable period not exceeding 10 years.
The negative tax incomes (BIN) of previous years pending compensation before settlement
corresponding to 2011 are as follows (in thousands of euros):
Year
Prescription
Total Deductions Total BIN
2012 1,798 ---
2013 1,401 ---
2014 1,932 ---
2015 1,268 ---
2016 1,312 ---
2017 2,502 11,794
2018 1,098 10,066
2019 2,389 ---
2020 8 26,206
2021 --- 14,007
2022 --- 10,667
2027 --- 10,719
2028 --- 15,637
Total 13,708 99,096
According to the provisions set out in Article 9 of Royal Decree Act 9/2011 of 19 August, regarding
measures to improve the quality and cohesion of the national health system, the contribution to the
fiscal consolidation and raising the maximum amount of State guarantees for 2011 effective for periods
beginning in the years 2011, 2012 and 2013 and compensation for loss carryforwards of the companies
of the Group in Spain are limited to 50% of the tax base prior to such compensation. In addition, the
period of compensation for loss carryforwards pending compensation by 31 December 2011 shall be
extended to three years until the total period of 18 years.
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