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Company 15: Income tax expense

|TEUR#-653

Due to a tax loss in the amount of TEUR 2,463, income tax expense is recorded based on deferred tax assets and deferred tax liabilities. 

In TEUR20112010
Current tax expense 0 0
Deferred tax assets through the income statement 653 1.008
Deferred tax liabilities through the income statement 0 0
Total 653 1.008

Effective income tax rates calculated on the basis of the commercial statement of financial position: 

In TEUR20112010
Profit before tax 6.635 1.917
Income tax using the domestic tax rate 20,00% 1.327 20,00% 383
Non-deductible expenses 33,44% 2.219 86,12% 1.651
Tax exempt income -57,54% -3.818 -132,00% -2.530
Tax incentives -5,75% -381 -26,71% -512
Income tax expense -9,85% -653 -52,59% -1.008

The following deferred tax amounts were recognised in other comprehensive income:

2011
In TEURPre-tax amountTaxAfter-tax amount
Change in fair value of available-for-sale financial assets -114 23 -91
Change in fair value of available-for-sale financial assets transferred to profit or loss 0 0 0
Change in effective portion of gains and losses on hedging instruments in a cash flow hedge -7.230 1.015 -6.215
Change in effective portion of gains and losses on hedging instruments in a cash flow hedge transferred to profit or loss 2.155 0 2.155
Change in fair value of land 0 0 0
Total -5.189 1.038 -4.151
2010
In TEURPre-tax amountTaxAfter-tax amount
Change in fair value of available-for-sale financial assets -126 25 -101
Change in fair value of available-for-sale financial assets transferred to profit or loss 145 -33 112
Change in effective portion of gains and losses on hedging instruments in a cash flow hedge 80 -17 63
Change in effective portion of gains and losses on hedging instruments in a cash flow hedge transferred to profit or loss 0 0 0
Change in fair value of land 0 74 74
Total 99 49 148