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 |
|
|
|
|
|
|
|
2021 |
|
|
|
|
|
|
|
Tax losses carried forward |
– 0 |
0 |
0 |
0 |
0 |
– 0 |
|
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 |
|
|
|
|
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
Tax losses carried forward |
0 |
5'208 |
0 |
0 |
0 |
5'208 |
|
Recognised rights of use from leases |
82 |
33 |
0 |
0 |
0 |
115 |
|
Property and equipment |
3'469 |
– 217 |
0 |
0 |
0 |
3'252 |
|
Specific allowance |
519 |
– 512 |
0 |
– 8 |
0 |
0 |
|
Liability for pension plans |
6'374 |
79 |
– 2'830 |
11 |
0 |
3'635 |
|
Intangible assets |
– 0 |
23 |
0 |
0 |
0 |
22 |
|
Derivative financial instruments |
844 |
– 1'081 |
– 233 |
0 |
0 |
– 470 |
|
Expected credit losses |
619 |
56 |
0 |
0 |
0 |
675 |
|
Total deferred tax assets |
11'906 |
3'589 |
– 3'062 |
3 |
0 |
12'436 |
|
Offsetting |
|
|
|
|
|
– 1'816 |
|
Total after offsetting |
|
|
|
|
|
10'620 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Deferred tax liabilities |
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
2022 |
|
|
|
|
|
|
|
Intangible assets |
14'063 |
– 1'411 |
0 |
– 513 |
0 |
12'140 |
|
Financial investments |
5'959 |
– 927 |
– 7'494 |
85 |
0 |
– 2'377 |
|
Property and equipment |
727 |
0 |
0 |
– 34 |
0 |
692 |
|
Provisions |
12'042 |
– 66 |
0 |
0 |
0 |
11'976 |
|
Total deferred tax liabilities |
32'789 |
– 2'404 |
– 7'494 |
– 462 |
0 |
22'431 |
|
Offsetting |
|
|
|
|
|
– 1'816 |
|
Total after offsetting |
|
|
|
|
|
20'615 |
As per 31 December 2022, 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).