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20 Deferred tax assets

 
 31-dec-1131-dec-10Changes
Prepaid taxes 100,987 79,212 21,775
Receivables for substitute tax4,5165,078-562
Total 105,503 84,290 21,213

"Prepaid taxes" are generated from the temporary differences between balance sheet profit and taxable income. Please refer to note 14, "income taxes", for a fuller explanation of this matter.

"Substitute tax credits" relate to tax paid for the tax sheltering of 2002 goodwill, which is an advance payment of current taxes.

For a better understanding, see the table below which shows the reclassification to the item "Prepaid taxes" as at 31 December 2010, in order to show "Substitute tax credits".

 31 Dec. 10 published reclassification31 Dec. 10 reclassified
Prepaid taxes 74,361 4,851 79,212
Prepaid taxes-  Ias Ifrs9,929-9,929 -
Receivables for substitute tax -5,0785,078
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