100 % FUTURE - ALNO

113
Deferred taxes comprise the following items:
In EUR thousand
Consolidated balance sheet Consolidated income statement
2010 2009 2010 2009
Deferred tax liabilities
Property, plant and equipment 3,997 3,661 336 – 1,905
Inventories 216 138 78 – 98
Receivables and other assets 420 110 310 – 1
Miscellaneous provisions 103 31 72 0
Currency translation differences 0 – 1 – 9 – 1
Netting – 4,479 – 3,887 — —
257 52 787 – 2,005
Deferred tax assets
Intangible assets 2,158 1,896 262 – 966
Property, plant and equipment 848 0 848 1,222
Inventories 0 74 – 74 54
Pension provisions 742 569 4 121
Other provisions 432 1,033 – 601 – 152
Other liabilities 14 0 14 124
Tax loss carryforwards 285 610 – 325 1,566
Currency translation difference 0 1 – 1 – 1
Netting – 4,479 – 3,887 — —
0 296 127 1,968
Deferred tax expense (previous year: tax income) 660 – 37
The reconciliation between expected and actual income taxes is as follows:
In EUR thousand 2010 2009
Profit/loss before income taxes on continuing operations – 12,178 – 39,201
Profit/loss before income taxes on discontinued operations 0 407
Profit/loss before income taxes – 12,178 – 38,794
Expected income taxes – 3,410 – 10,862
Impact of different basis for measurement/tax rates 68 – 99
Losses from the fiscal year not considered 1,864 1,449
Revaluation (previous year: devaluation) or non-recognition of
deferred assets on temporary differences – 1,688 4,980
Change in deferred tax assets on loss carryforwards 325 1,566
Non-tax-deductible operating expenses
Goodwill impairment 0 710
Other non-tax-deductible operating expenses 2,737 2,878
Taxable shareholders’ receivables waiver 1,375 0
Tax impact due to prior-period issues – 438 – 444
Other differences 73 – 8
Current income taxes 906 170
Taxes on income reported in the consolidated income statement 906 170
Income taxes due to discontinued operations 0 0