Hornbach-Baumarkt-AG Group

116 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Notes on the Consolidated Income Statement
Breakdown of the tax charge:
2012/2013 2011/2012
€ 000s € 000s
Current taxes on income
Germany 5,741 7,425
Other countries 17,633 21,905
23,374 29,330
Deferred tax expenses/income
due to changes in temporary differences (1,412) (1,144)
due to changes in tax rates 859 (8)
due to losses carried forward (755) 896
(1,308) (256)
Taxes on income 22,066 29,074
The transition from the expected to the actual income tax charge is as follows:
2012/2013 2011/2012
€ 000s % € 000s %
Expected income tax charge 22,310 100.0 31,936 100.0
Difference between local tax rate and group
tax rate (5,205) (23.3) (6,420) (20.1)
Tax-free income (320) (1.4) (345) (1.1)
Tax reductions/increases due to changes in
tax rates 859 3.9 (8) 0
Tax increases attributable to expenses not
deductible for tax purposes 4,551 20.4 3,533 11.1
Tax increases attributable to unstated
losses carried forward 50 0.2 793 2.5
Non-period current and deferred taxes (179) (0.8) (415) (1.3)
Taxes on income 22,066 99.0 29,074 91.1
Effective tax rate in % 29.7 27.3
Taxes on income include non-period current tax income of € 251k (2011/2012: € 1,399k) and non-period
deferred taxes of € 72k (2011/2012: € 984k). The non-period current tax income includes tax income of
€ 104k from the change in the present value of corporate income tax claims.