TŽ Annual Report 2008 in pdf, 7.5 MB - Třinecké železárny

5.15. Deferred Tax Liability and Deferred Tax Asset5.15.1. Deferred Tax LiabilityIn determining the deferred tax liability amount, the Group used the tax rate for the period in which the deferred tax liability is anticipated to be realised.(CZK thousand)Deferred tax basis Tax rate in % Balance at 31Dec 2008Balance at 31Dec 2007Balance at 31Dec 2006Difference between tax and accounting net book value of fixed assets 24 – – –5 174 964Difference between tax and accounting net book value of fixed assets 19 –6 048 205 –5 534 325 –Difference between tax and accounting net book value of fixed assets 21 – –146 817 –Difference between tax and accounting net book value of fixed assets 20 –129 433 – –Re-measurement of securities available for sale 24 – – 20Re-measurement of securities available for sale 19 20 – –Re-measurement of fixed assets to fair value 19 – –100 372 –Re-measurement of assets to fair value charged against equity 24 – – –5 496Re-measurement of assets to fair value charged against equity 19 –377 131 – –Accounting reserves 24 – – 242732Accounting reserves 21 – 272 940 –Accounting reserves 20 372304 – –Accounting reserves 19 11 563 186 400 –Provisions 24 – – 597744Provisions 21 – 232 421 –Provisions 20 1 051 599 – –Provisions 19 191 364 150 550 –Outstanding default interest 24 – – –Expenses to be utilised in subsequent periods 21 – 84 433 –Expenses to be utilised in subsequent periods 24 – – 64 893Expenses to be utilised in subsequent periods 20 26 489 – –Expenses to be utilised in subsequent periods 19 7 310 – –Utilisable tax losses 24 – – 102567Utilisable tax losses 19 39336 – –Unrealised gains on the intra 21 – 110 303 –Unrealised gains on the intra 20 69905 – –Unrealised gains on inventory 24 – – 76458Unrealised gains on intragroup sales of tangible fixed assets 24 – – 416 773Unrealised gains on intragroup sales of tangible fixed assets 21 – 25 978 –Unrealised gains on intragroup sales of tangible fixed assets 20 25 806 – –Unrealised gains on intragroup sales of tangible fixed assets 19 357 908 364 816 –Total tax base –4 401 165 –4 353 673 –3 679 273Deferred tax liability –822 055 –815 611 –883 025(CZK thousand)Analysis of movements1 Jan 2007 –883 025Current changes charged to the profit and loss account 88 517Current changes recognised in the balance sheet –21 10331 Dec 2007 –815 611New acquisition –17 664Current changes charged to the profit and loss account 63 818Current changes recognised in the balance sheet –52 59831 Dec 2008 –822 055A N N U A L R E P O R T T Ř I N E C K É Ž E L E Z Á R N Y , a . s . 2 0 0 897