27 Deferred taxes

in CHF thousands

As at
1 January

Amount
recognised
in the
income
statement

Amount
recognised
in other
compre-
hensive
income

Change
from ad-
ditions and
disposals
to the
scope of
conso-
lidation

As at
31 December

Deferred tax assets

 

 

 

 

 

2012

 

 

 

 

 

Loss carry forwards

4'738

–2'810

0

0

1'928

Property and equipment

4'081

0

0

0

4'081

Liability for pension plan

11'062

–136

–327

0

10'599

Others

7'716

1'479

0

0

9'195

Total

27'597

–1'467

–327

0

25'803

 

 

 

 

 

 

2013

 

 

 

 

 

Loss carry forwards

1'928

–509

0

0

1'419

Property and equipment

4'081

0

0

0

4'081

Liability for pension plan

10'599

–834

–4'351

2'424

7'838

Others

9'195

–77

0

0

9'118

Total deferred tax assets

25'803

–1'420

–4'351

2'424

22'456

 

 

 

 

 

 

Deferred tax liabilities

 

 

 

 

 

2012

 

 

 

 

 

Credit loss (expense) / recovery

17

0

0

0

17

Intangible assets

8'395

–954

0

0

7'441

Property

538

–195

0

0

343

Financial investments through profit and loss

11'159

276

0

0

11'435

Other provisions

10'701

7'857

0

0

18'558

Total deferred tax liabilities

30'810

6'984

0

0

37'794

 

 

 

 

 

 

2013

 

 

 

 

 

Credit loss (expense) / recovery

17

0

0

0

17

Intangible assets

7'441

–1'174

0

2'489

8'756

Property

343

–343

0

0

0

Financial investments through profit and loss

11'435

–1'604

0

0

9'831

Other provisions

18'558

4'357

0

0

22'915

Total deferred tax liabilities

37'794

1'236

0

2'489

41'519

At 31 December 2013, there existed temporary differences of CHF thousands 7'031, which were not booked as deferred taxes and which in future could be offset with potential tax allowances (previous year: CHF thousands 14'834).

The tax losses carried forward, which were not considered as deferred tax assets per 31 December 2013, and which expire within the next seven years, amounted to CHF thousands 0 (previous year: CHF thousands 4'166).

The tax losses, which were not recognised as deferred tax assets per 31 December 2013 expire as follows:

in CHF thousands

31.12.2013

31.12.2012

+/– %

Within 1 year

0

0

 

Within 2 to 5 years

0

443

–100.0

Within 6 to 7 years

0

3'723

–100.0

No expiry

7'031

10'668

–34.1

Total

7'031

14'834

–52.6

In general, tax losses in Switzerland can be carried forward for seven years, in the Principality of Liechtenstein and Austria they can be carried forward for an unlimited period.

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