Übersetzung für "Aktiven latenten steuern" in Englisch

Deferred tax assets changed during the year as follows:

The deferred tax assets and liabilities are as follows:

This is strongly influenced by the non-recognition of deferred tax assets and the non-deductibility of certain expenses.

At EUR 6.5 million, income tax expenses were slightly above prior-year's figure (Q1 2018: EUR 5.7 million). This is attributable to losses incurred by subsidiaries for which no deferred tax assets were recognizable.

The change in the difference between deferred tax assets and liabilities amounts to EUR –5.8 million (March 31, 2017: EUR –26.0 million).

Effects from deferred tax assets of foreign companies not recognised on tax loss carryforwards and temporary differences relate primarily to the Americas region.

The rise in deferred tax assets arose from the recognition of higher provisions under HGB compared with the tax accounts and partly from increased deferred tax assets due to the findings of the tax audit carried out for 2009 to 2011.

This resulted in an €821 million increase in deferred tax assets due to temporary differences between the carrying amounts of intangible assets in the IFRS financial statements and those reported for tax purposes, along with a corresponding decline in goodwill in the statement of financial position.

For the first quarter of 2015, this resulted in an increase in deferred tax assets of €957 million and a corresponding decrease in goodwill of €926 million in the statement of financial position.

Due to this fiscal estimation the base for the calculation of deferred tax assets could decrease from 4.71 Mill. EUR to 2.4 Mill. EUR.

The use of €41 million (2014: €45 million) of tax credits was subject to legal or economic restrictions. Consequently, no deferred tax assets were recognized for this amount.

Current deferred tax assets against losses carried forward in the financial year totalled EUR 1,664 thousand (previous year: 1,476 thousand).

Current deferred tax assets against losses carryforward in the financial year totaled EUR 1,028 thousand (previous year: 1,708 thousand).

Deferred tax assets increased by EUR 0.5 million (December 31, 2018: EUR 0.0 million), which is attributable to the recognition of losses carried forward by Voltabox AG.

Deferred tax assets also include tax refund claims that arise from the expected utilisation of existing tax loss carryforwards and interest carryforwards in subsequent years and whose utilisation is reasonably certain according to current forecasts.

Effects from unrecognised deferred tax assets amounting to € 648 million (previous year: € 585 million, reversal) were due to a write-down of deferred tax assets.

In this latter situation the staff think the entity applies the initial recognition exemption and thus does not recognise a deferred tax asset or liability on initial recognition of the lease asset and lease liability.

Based on the good results in the past and the positive results to be expected, MTU Aero Engines Holding AG is confident that the future taxable income of MTU Aero Engines Holding AG and other subsidiary companies will be sufficient for realization of deferred tax assets.

Amendments to tax laws and regulations, legal judgments and their interpretation by the tax authorities, and the findings of tax audits in these countries may result in higher tax expense and payments, thus also influencing the level of tax receivables, tax liabilities and deferred tax assets and liabilities.

Unrecognised deferred tax assets relate to tax loss carryforwards of €49.7million (2012: €108.6million), interest carryforwards of €89.1million (2012: €124.0million) and other temporary differences of €0.2million (2012: €0.6million).

The amount recognised for deferred tax assets could be reduced if the estimates of planned taxable income or the tax benefits achievable as a result of tax planning strategies are revised downwards, or in the event that changes to current tax laws restrict the extent to which future tax benefits can be realised.

Likewise, no deferred tax assets were formed for foreign loss carryforwards without intrinsic value amounting to €131.9million (previous year: €137.5million).

No deferred tax assets have been recognised on tax loss carryforwards of €162.0million (2013: €231.8million), on interest carryforwards of €262.1million (2013: €351.1million) or on other temporary differences of €1.2million (2013: €0.7million).