27 Deferred taxes

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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

 

 

 

 

 

2013

 

 

 

 

 

Loss carry forwards

1'928

−509

0

0

1'419

Property and equipment

4'081

0

0

0

4'081

Liability for pension plan

10'599

−834

−4'351

2'424

7'838

Others

9'195

−77

0

0

9'118

Total

25'803

−1'420

−4'351

2'424

22'456

 

 

 

 

 

 

2014

 

 

 

 

 

Loss carry forwards

1'419

−29

0

0

1'390

Property and equipment

4'081

0

0

0

4'081

Liability for pension plan

7'838

660

4'646

0

13'144

Others

9'118

−4'168

0

0

4'950

Total deferred tax assets

22'456

−3'537

4'646

0

23'565

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

2013

 

 

 

 

 

Credit loss (expense) / recovery

17

0

0

0

17

Intangible assets

7'441

−1'174

0

2'489

8'756

Property

343

−343

0

0

0

Financial investments through profit and loss

11'435

−1'604

0

0

9'831

Other provisions

18'558

4'357

0

0

22'915

Total deferred tax liabilities

37'794

1'236

0

2'489

41'519

 

 

 

 

 

 

2014

 

 

 

 

 

Credit loss (expense) / recovery

17

0

0

0

17

Intangible assets

8'756

−1'174

0

0

7'582

Property

0

949

0

0

949

Financial investments through profit and loss

9'831

−1'041

0

0

8'790

Other provisions

22'915

−15'224

0

0

7'691

Total deferred tax liabilities

41'519

−16'490

0

0

25'029

At 31 December 2014, there existed temporary differences of CHF thousands 6’897, which were not booked as deferred taxes and which in future could be offset with potential tax allowances (previous year: CHF thousands 7’031).

The tax losses carried forward, which were not considered as deferred tax assets per 31 December 2014, and which expire within he next seven years, amounted to CHF thousands 0 (previous year: CHF thousands 0).

The tax losses, which were not recognised as deferred tax assets per 31 December 2014 expire as follows:

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in CHF thousands

31.12.2014

31.12.2013

+/– %

Within 1 year

0

0

 

Within 2 to 5 years

0

0

 

Within 6 to 7 years

0

0

 

No expiry

6'897

7'031

−1.9

Total

6'897

7'031

−1.9

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.

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