AEG 21604 G Manual do Utilizador descarregar pdf (Página 591)

100

101

F-350

Change during the year 2007:

31 Dec. 2006

Translation

adjustments

Impact on

net income

31 Dec. 2007

€ 1,000 € 1,000 € 1,000 € 1,000

Pension and retirement obligations

..................

3,146

(442)

2,704

Property, plant and equipment and intangi-

ble assets ................................

..........................

(3,938)

2,773

(1,165)

Temporary differences arising from other

balance sheet captions................................

......

2,464

(7)

(1,039)

1,418

Deferred tax assets on temporary differ-

ences, gross................................

......................

1,672

(7)

1,292

2,957

Deferred tax assets not recognised

...................

(1,472)

(931)

(2,403)

Deferred tax assets on temporary differ-

ences, net................................

.........................

200

(7)

361

554

Deferred tax assets on loss carry for-

wards, net................................

........................

4,441

(13)

1,191

5,619

Net deferred tax assets................................

...

4,641

(20)

1,552

6,173

31 Dec. 2006

Translation

adjustments

Impact on

net income

31 Dec. 2007

€ 1,000 € 1,000 € 1,000 € 1,000

Deferred tax assets recognised

.........................

9,180

(20)

659

9,819

Deferred tax liabilities................................

......

(4,539)

893

(3,646)

Net deferred tax assets................................

...

4,641

(20)

1,552

6,173

The Group carries out an analysis of its deferred taxes in each country by applying to each subsidiary or tax

grouping the national tax regulations, particularly those relating to tax loss carried forwards. Deferred tax assets

primarily relate to tax loss carry forwards, accrued pension and retirement obligations and other non-deductible

reserves.

In assessing deferred tax assets, management considers whether it is probable that some portion or all of the

deferred tax assets will not be realised. The ultimate realisation of deferred tax assets is dependent upon the

generation of future taxable income during the periods in which those temporary differences become deductible.

Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax

planning strategies in making this assessment.

Based upon the level of historical taxable income and projections for future taxable income over the periods in

which the deferred tax assets are deductible, management believes it is probable that the Company will realise

the benefits of these deductible differences at 31 December 2008. The amount of the deferred tax asset consid-

ered realizable, however, could be reduced in the near term if estimates of future taxable income during the carry

forward period are reduced.

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