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4.5.3. Increase and relief on future tax liability<br />
Future tax liability is subject to the following relief:<br />
In thousands of euros Balance at<br />
1.1.2010<br />
Changes31 December<br />
2010<br />
LA FRANÇAISE DES JEUX — 77<br />
Bases for determining<br />
future tax liability<br />
Assets Liabilities Assets Liabilities Assets Liabilities ReliefIncrease<br />
I. CERTAIN OR POSSIBLE DIFFERENCES<br />
Operations recognised<br />
1 Regulated provisions<br />
1.1 Provisions released conditionally:<br />
– provisions for investments<br />
1.2 Accelerated depreciation:<br />
- 1,47613630-1,3701,370 -<br />
– intangible assets - 28,9729,67618,607-37,904-37,904<br />
– property, plant and equipment - 38,25610,4674,734-32,524-32,524<br />
– fi nancial assets<br />
2 Temporarily non-deductible expenses<br />
2.1 To be deducted the following year<br />
- --38-38-38<br />
– social solidarity contribution - 849849891-891891-<br />
– employee profi t–sharing<br />
2.2 To be deducted later<br />
- 6,1076,1075,963-5,9635,963-<br />
– provision for retirement - 6,955324752-7,3837,383-<br />
– provision for health care<br />
3 Prepaid expenses<br />
- 500-1,935-2,4352,435-<br />
– “operating” expenses 9,304 - - - 10,638-10,638-<br />
– “gaming” expenses<br />
4 Deferred income<br />
2,206 - - - 1,660-1,660-<br />
– “operating” income -479--146-146<br />
– “gaming” income<br />
5 Translation adjustment<br />
-4,249--3,288-3,288<br />
– assets ----223--223<br />
– liabilities<br />
Operations not yet recognised<br />
6 Taxable income<br />
-----431431-<br />
– unrealised gains on UCITS<br />
II. ITEMS TO BE ALLOCATED<br />
Operations recognised<br />
7 Tax decrease<br />
Government payables<br />
- - - - - - 10,086<br />
40,85774,124<br />
-<br />
– philanthropy and donations 2,2531,5589032,908-<br />
2,908 -
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