25 Deferred taxes
Download |
in CHF thousands |
As at 1 January |
Amount recognised in the income statement |
Amount recognised in other comprehensive income |
Change from additions and disposals to the scope of consolidation |
As at 31 December |
|||||
---|---|---|---|---|---|---|---|---|---|---|
Deferred tax assets |
|
|
|
|
|
|||||
2015 |
|
|
|
|
|
|||||
Loss carry forwards |
1'390 |
–134 |
0 |
0 |
1'256 |
|||||
Property and equipment |
4'081 |
0 |
0 |
0 |
4'081 |
|||||
Liability for pension plan |
14'722 |
–778 |
1'519 |
–2'001 |
13'463 |
|||||
Derivatives |
5'529 |
–211 |
0 |
–449 |
4'869 |
|||||
Total |
25'722 |
–1'123 |
1'519 |
–2'450 |
23'669 |
|||||
Offsetting |
|
|
|
|
0 |
|||||
Total, after offsetting |
|
|
|
|
23'669 |
|||||
|
|
|
|
|
|
|||||
2016 |
|
|
|
|
|
|||||
Loss carry forwards |
1'256 |
29 |
145 |
0 |
1'430 |
|||||
Property and equipment |
4'081 |
–533 |
0 |
0 |
3'548 |
|||||
Liability for pension plan |
13'463 |
860 |
1'935 |
0 |
16'258 |
|||||
Intangible assets |
0 |
126 |
0 |
0 |
126 |
|||||
Derivatives |
4'869 |
2'091 |
0 |
0 |
6'960 |
|||||
Total |
23'669 |
2'573 |
2'080 |
0 |
28'322 |
|||||
Offsetting |
|
|
|
|
–9'513 |
|||||
Total, after offsetting |
|
|
|
|
18'809 |
|||||
|
|
|
|
|
|
|||||
Deferred tax liabilities |
|
|
|
|
|
|||||
2015 |
|
|
|
|
|
|||||
Credit loss (expense) / recovery |
17 |
0 |
0 |
0 |
17 |
|||||
Intangible assets |
7'582 |
–744 |
0 |
–2'258 |
4'580 |
|||||
Property |
949 |
0 |
0 |
0 |
949 |
|||||
Financial instruments |
8'790 |
499 |
0 |
0 |
9'289 |
|||||
Provisions |
7'691 |
–361 |
0 |
–548 |
6'782 |
|||||
Total |
25'029 |
–606 |
0 |
–2'806 |
21'617 |
|||||
Offsetting |
|
|
|
|
0 |
|||||
Total, after offsetting |
|
|
|
|
21'617 |
|||||
|
|
|
|
|
|
|||||
2016 |
|
|
|
|
|
|||||
Credit loss (expense) / recovery |
17 |
–17 |
0 |
0 |
0 |
|||||
Intangible assets |
4'580 |
–739 |
0 |
0 |
3'841 |
|||||
Property |
949 |
–949 |
24 |
0 |
24 |
|||||
Financial instruments |
9'289 |
–2'649 |
514 |
0 |
7'154 |
|||||
Provisions |
6'782 |
5'458 |
0 |
0 |
12'240 |
|||||
Total |
21'617 |
1'103 |
538 |
0 |
23'258 |
|||||
Offsetting |
|
|
|
|
–9'513 |
|||||
Total, after offsetting |
|
|
|
|
13'745 |
At 31 December 2016, there existed temporary differences of CHF thousands 3’406 which were not booked as deferred taxes and which in future could be offset with potential tax allowances (previous year: CHF thousands 4’202).
The tax losses which were not recognised as deferred tax assets per 31 December 2016 expire as follows:
Download |
in CHF thousands |
31.12.2016 |
31.12.2015 |
+/– % |
|||
---|---|---|---|---|---|---|
Within 1 year |
0 |
0 |
|
|||
Within 2 to 5 years |
0 |
0 |
|
|||
Within 6 to 7 years |
0 |
0 |
|
|||
No expiry |
3'406 |
4'202 |
–18.9 |
|||
Total |
3'406 |
4'202 |
–18.9 |
In general, tax losses in Switzerland can be carried forward for seven years; in the Principality of Liechtenstein and Austria, they can be carried forward for an unlimited period.