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Notes to the Consolidated Financial Statements of the Enav Group 107
9. Deferred tax assets and liabilities
Details of deferred tax assets and liabilities are provided in the following
table, which showsitems recognized in profit or loss and those recognized
in other comprehensive income (equity).
31.12.2013 Increase/decrease Increase/decrease 31.12.2014
through profit or loss through equity
Temporary Deferred Temporary Deferred Temporary Deferred Temporary Deferred
differences tax assets/ differences tax assets/ differences tax assets/ differences tax assets/
liabilities liabilities liabilities liabilities
Deferred tax 53,979 14,844 494 136 0 0 54,473 14,980
assets 9,090 2,500 (591) (163) 0 0 8,499 2,337
Taxed provisions 1,831 591 7,263 2,144 0 0 9,094 2,735
Inventory 4,442 1,433 (2,913) (966) 0 0 1,529 467
write-downs
00 0 0 1,946 535 1,946 535
Discounting
of receivables 00 1,654 455 0 0 1,654 455
Tax effect of IFRS 671 184 0 0 (666) (183) 5 1
conversion 1,482 454 0 0 19,990 6,372
18,508 5,918 7,389 2,060 97,190 27,882
Discounting 88,521 25,470 1,280 352
of the TFR
4,140 1,139 2,008 553 0 0 6,148 1,692
Non-deductible 3,424 1,105 (91) (29) 0 0 3,333 1,076
portion of the TFR
5,048 1,388 0 0 (5,048) (1,388) 0 0
Fair value
derivative 0 0 0 0 1,863 512 1,863 512
12,612 3,632 1,917 11,344 3,280
Other 524 (3,185) (876)
Total
Deferred tax
liabilities
Other
Tax effect of IFRS
conversion
Discounting
of the TFR
Fair value
derivative
Total
Deferred tax assets amount to ยค27,882 thousand and mainly relate to
taxed provisions. Changes during the year in this item regard the utilization
of these provisions, for the reasons discussed in notes 11 and 16, with the
resulting tax deduction. The discounting of receivables relates to amounts
