24 Deferred taxes
in CHF thousands | As at 1 January | Amount recognised in the income statement | Amount recognised in other com- prehensive income | Currency effects | From other effects (reclassifications) | As at 31 December |
Deferred tax assets | ||||||
2023 | ||||||
Tax losses carried forward | 5’208 | – 5’208 | 0 | 0 | 0 | 0 |
Recognised rights of use from leases | 115 | – 42 | 0 | 0 | 0 | 73 |
Property and equipment | 3’252 | 73 | 0 | 0 | 0 | 3’325 |
Specific allowance | 0 | 0 | 0 | 0 | 0 | 0 |
Liability for pension plans | 3’635 | – 494 | 2’930 | – 1 | 0 | 6’070 |
Intangible assets | 22 | 2 | 0 | 0 | 0 | 25 |
Derivative financial instruments | – 470 | – 307 | 0 | 0 | 0 | – 777 |
Expected credit losses | 675 | 125 | 0 | 0 | 0 | 800 |
Total | 12’436 | – 5’849 | 2’930 | – 1 | 0 | 9’515 |
Offsetting | – 2’065 | |||||
Total after offsetting | 7’450 | |||||
2024 | ||||||
Tax losses carried forward | 0 | 0 | 0 | 0 | 0 | 0 |
Recognised rights of use from leases | 73 | 49 | 0 | 0 | 0 | 122 |
Property and equipment | 3’325 | 524 | 0 | 0 | 0 | 3’849 |
Specific allowance | 0 | 0 | 0 | 0 | 0 | 0 |
Liability for pension plans | 6’070 | – 907 | 3’670 | 0 | 0 | 8’833 |
Intangible assets | 25 | 4 | 0 | 0 | 0 | 29 |
Derivative financial instruments | – 777 | 0 | 0 | 0 | 777 | 0 |
Expected credit losses | 800 | 84 | 0 | 0 | 0 | 884 |
Financial investments | 0 | 24 | 0 | 0 | 0 | 24 |
Total | 9’515 | – 222 | 3’670 | 0 | 777 | 13’741 |
Offsetting | – 3’351 | |||||
Total after offsetting | 10’390 | |||||
Deferred tax liabilities | ||||||
2023 | ||||||
Intangible assets | 12’140 | – 1’946 | 0 | – 518 | 0 | 9’675 |
Financial investments | – 2’377 | 561 | 2’379 | 237 | 0 | 800 |
Property and equipment | 692 | – 55 | 0 | – 38 | 0 | 599 |
Provisions | 11’976 | – 36 | 0 | 0 | 0 | 11’939 |
Total | 22’431 | – 1’477 | 2’379 | – 319 | 0 | 23’013 |
Offsetting | – 2’065 | |||||
Total after offsetting | 20’948 | |||||
2024 | ||||||
Intangible assets | 9’675 | – 1’057 | 0 | 141 | 0 | 8’759 |
Financial investments | 800 | 15 | 2’142 | – 43 | 0 | 2’914 |
Derivative financial instruments | 0 | 505 | 0 | 0 | 777 | 1’282 |
Property and equipment | 599 | 91 | 0 | 6 | 0 | 696 |
Provisions | 11’939 | 755 | 0 | – 7 | 0 | 12’688 |
Total | 23’013 | 310 | 2’142 | 97 | 777 | 26’339 |
Offsetting | – 3’351 | |||||
Total after offsetting | 22’989 |
As at 31 December 2024, 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).