Annual Report 2001 - Carlsberg Group

Notes to the Accounts
87
Notes to the Accounts
(DKK million)
2001 2000
17 Deferred tax:
Group:
Assets:
Deferred tax assets, beginning of the year 1,076 1,077
Additions relating to acquisitions/contribution of companies 139 -
Disposals relating to divestments 866 97
Adjustments, previous years 155 -
Adjustments of deferred tax assets for the year -24 96
Deferred tax assets at 31 December 2001 480 1,076
Liabilities:
Deferred tax liabilities, beginning of the year 924 682
Additions relating to acquisitions/contribution of companies 244 233
Disposals relating to divestments 50 55
Adjustments, previous years 19 -
Adjustments of deferred tax liabilities for the year - 64
Deferred tax liabilities at 31 December 2001 1,137 924
Parent Company:
Assets:
Deferred tax assets , beginning of the year 0 -
Brought forward from deferred tax liabilities -16 -
Adjustments for the year 96 -
Deferred tax assets at 31 December 2001 80 -
Liabilities:
Deferred tax liabilities, beginning of the year 24 155
Adjustment for the year -8 -131
Carried forward to deferred tax assets -16 -
Deferred tax liabilities at 31 December 2001 - 24
Deferred tax assets are included at the expected realisable value.
No further provision has been made for tax liabilities that may arise from any divestment of tangible fixed assets and shares.
The provision for deferred tax of the Group as at 31 December 2001 relates to the following items:
Assets
Liabilities
Land and buildings 5 297
Plant and machinery 37 818
Stocks 74 22
Debtors 109 0
Provisions 78 0
Other items, including tax losses 177 0
Total deferred tax 480 1,137
18 Other provisions: Parent
Group Company
Other provisions at 1 January 2001. 699 25
Additions relating to acquisitions/contribution of companies 182 -
Additions during the year 45 25
Disposals relating to divestments 26 -
Disposals during the year 354 -
Other provisions at 31 December 2001 546 50
For further details, please see the Financial Review.