Annual Report: - Gorenjska banka

115
Gorenjska banka, d. d., Kranj
Annual Report 2011
Financial Report
In thousands of EUR
2011 2010
35. Income taxes
Current income taxes
Income tax liabilities
Current income tax - 2,160
Income tax assets
- 2,160
Current income tax 1,287 -
1,287 -
Income tax liabilities for the year 2010 were recovered within 12 months.
Deferred income taxes
Deferred income taxes are calculated on all temporary differences arising between the tax bases of assets and
liabilities and their carrying values using tax rate that have been enacted.
The movement on the deferred income tax account is as follows:
At 1 January (5,108) 190
Available-for-sale financial assets: (10,274) (3,690)
- Fair value remeasurement (Note 39) (10,098) (3,657)
- Transfer to net profit (Note 39) (176) (33)
Held-to-maturity investments (Note 39) (1,129) (93)
Employee benefit provisions (7) (6)
Other liabilities - 15
Other provisions (options) 1,986 (1,524)
At 31 December (14,533) (5,108)
Deferred income tax assets and liabilities are attributable to the following items:
Deferred income tax liabilities
Available-for-sale financial assets 1,542 2,461
Held-to-maturity investments - 1,129
Deferred income tax assets
1,542 3,590
Employee benefit provisions 199 191
Other provisions (options) - 1,986
Other liabilities 129 129
Available-for-sale financial assets 15,748 6,392
16,075 8,698
Deferred income tax liabilities
- Deferred tax liability expecting to be recovered after more than 12 months 1,542 3,524
- Deferred tax liability expecting to be recovered within 12 months
Deferred income tax assets
- 66
- Deferred tax asset expecting to be recovered after more than 12 months 11,622 6,588
- Deferred tax asset expecting to be recovered within 12 months 4,453 2,110