6 - Vicat

information on the assets and liabilities,financial position and income statements of the issuer20Financial20.2. Historical financial informationAnalysis of net deferred tax (expense) /income by principal category of timing difference(In thousands of euros) 2010 2009Fixed assets and finance leases 867 2,489Financial instruments 379 (929)Pensions and other post-employment benefits 2,005 1,229Accelerated depreciation, regulated provisions and other (2,700) 840Other timing differences, tax loss carry-forwards and miscellaneous 11,843 2,333Net deferred tax (expense) / income 12,394 5,962Source of deferred tax assets and liabilities(In thousands of euros) 2010 2009Fixed assets and finance leases 124,567 104,628Financial instruments 870 (102)Pensions (13,123) (8,037)Other provisions for contingencies and charges 10,810 16,911Accelerated depreciation and regulated provisions 40,564 36,456Other timing differences, tax loss carry-forwards and miscellaneous (19,783) (6,522)Net deferred tax assets and liabilities 143,905 143,334Deferred tax assets (2,553) (2,682)Deferred tax liabilities 146,458 146,016Net balance 143,905 143,334158 VICAT 2010 registration document