27 Deferred taxes

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in CHF thousands

As at 1 January

Amount recognised in the income tatement

Amount recognised in other comprehensive income

Change from additions and disposals to the scope of consolidation

As at 31 December

*

The comparison period was adjusted on the basis of the restatement. See point 2.1 of the accounting principles.

Deferred tax assets

 

 

 

 

 

2014 (restated) *

 

 

 

 

 

Loss carry forwards

1'419

–29

0

0

1'390

Property and equipment

4'081

0

0

0

4'081

Liability for pension plan

8'897

660

5'165

0

14'722

Others

9'548

–4'019

0

0

5'529

Total

23'945

–3'388

5'165

0

25'722

 

 

 

 

0

 

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

Others

5'529

–211

0

–449

4'869

Total deferred tax assets

25'722

–1'123

1'519

–2'450

23'669

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

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

 

 

 

 

 

 

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 investments through profit and loss

8'790

499

0

0

9'289

Other provisions

7'691

–361

0

–548

6'782

Total deferred tax liabilities

25'029

–606

0

–2'806

21'617

At 31 December 2015, there existed temporary differences of CHF thousands 4’202, which were not booked as deferred taxes and which in future could be offset with potential tax allowances (previous year: CHF thousands 6’897).

The tax losses carried forward, which were not considered as deferred tax assets per 31 December 2015 and which expire within the 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 2015 expire as follows:

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in CHF thousands

31.12.2015

31.12.2014

+/– %

Within 1 year

0

0

 

Within 2 to 5 years

0

0

 

Within 6 to 7 years

0

0

 

No expiry

4'202

6'897

–39.1

Total

4'202

6'897

–39.1

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.