24 Deferred taxes
|
in CHF thousands |
As at 1 January |
Amount recognised in the income statement |
Amount recognised in other comprehensive income |
Currency effects |
From other effects (reclassifications) |
As at 31 December |
|
Deferred tax assets |
|
|
|
|
|
|
|
2020 |
|
|
|
|
|
|
|
Recognised rights of use from leases |
36 |
25 |
0 |
|
|
61 |
|
Property and equipment |
4'334 |
– 254 |
0 |
|
|
4'080 |
|
Liability for pension plans |
13'675 |
– 337 |
– 869 |
|
|
12'469 |
|
Intangible assets |
13 |
– 13 |
0 |
|
|
– 0 |
|
Derivative financial instruments |
2'685 |
– 1'169 |
0 |
|
|
1'516 |
|
Expected credit losses |
1'258 |
– 557 |
4 |
|
|
705 |
|
Total deferred tax assets |
21'999 |
– 2'305 |
– 865 |
|
|
18'830 |
|
Offsetting |
|
|
|
|
|
– 7'346 |
|
Total after offsetting |
|
|
|
|
|
11'483 |
|
|
|
|
|
|
|
|
|
2021 |
|
|
|
|
|
|
|
Recognised rights of use from leases |
61 |
21 |
0 |
0 |
0 |
82 |
|
Property and equipment |
4'080 |
– 82 |
0 |
0 |
– 530 |
3'468 |
|
Specific allowance |
0 |
0 |
0 |
– 11 |
530 |
519 |
|
Liability for pension plans |
12'469 |
148 |
– 6'243 |
2 |
0 |
6'375 |
|
Intangible assets |
– 0 |
0 |
0 |
0 |
0 |
– 0 |
|
Derivative financial instruments |
1'516 |
– 969 |
0 |
0 |
297 |
844 |
|
Expected credit losses |
705 |
– 86 |
0 |
0 |
0 |
619 |
|
Total deferred tax assets |
18'830 |
– 968 |
– 6'243 |
– 9 |
297 |
11'906 |
|
Offsetting |
|
|
|
|
|
– 4'081 |
|
Total after offsetting |
|
|
|
|
|
7'825 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred tax liabilities |
|
|
|
|
|
|
|
2020 |
|
|
|
|
|
|
|
Intangible assets |
18'576 |
– 1'952 |
– 130 |
|
|
16'494 |
|
Financial investments |
7'626 |
– 608 |
1'850 |
|
|
8'869 |
|
Property and equipment |
229 |
– 229 |
0 |
|
|
0 |
|
Provisions |
10'977 |
0 |
0 |
|
|
10'977 |
|
Total deferred tax liabilities |
37'407 |
– 2'789 |
1'720 |
|
|
36'338 |
|
Offsetting |
|
|
|
|
|
– 7'346 |
|
Total after offsetting |
|
|
|
|
|
28'992 |
|
|
|
|
|
|
|
|
|
2021 |
|
|
|
|
|
|
|
Intangible assets |
16'494 |
– 1'974 |
0 |
– 456 |
0 |
14'063 |
|
Financial investments |
8'869 |
– 143 |
– 2'700 |
– 67 |
0 |
5'959 |
|
Property and equipment |
0 |
248 |
0 |
– 36 |
515 |
727 |
|
Provisions |
10'977 |
768 |
0 |
0 |
297 |
12'042 |
|
Total deferred tax liabilities |
36'338 |
– 1'101 |
– 2'700 |
– 559 |
812 |
32'789 |
|
Offsetting |
|
|
|
|
|
– 4'081 |
|
Total after offsetting |
|
|
|
|
|
28'708 |
As per 31 December 2021, there were no temporary differences which were not reported as deferred taxes and which in future could be offset with potential tax allowances (previous year: CHF thousands 0).