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Deferred tax assets and liabilities

in CHF 000   2020   2019
Employee benefit obligations   4 287   7 202
Intangible assets     42
Capitalised tax loss carryforward   13 680   17 587
Provisions   260   403
Other balance sheet items   197   365
Total deferred tax assets, gross   18 424   25 599
Trade accounts receivable   (994)   (1 355)
Property, plant and equipment   (16 801)   (17 660)
Financial assets   (226)   (411)
Employee benefit plan assets   (21 716)   (24 247)
Intangible assets   (112 322)   (131 094)
Provisions   (2 714)   (2 714)
Other balance sheet items   (326)   (648)
Total deferred tax liabilities, gross   (155 100)   (178 129)
Total deferred tax assets, net   (136 676)   (152 530)
of which deferred tax assets stated in the consolidated balance sheet   8 540   7 805
of which deferred tax liabilities stated in the consolidated balance sheet   (145 216)   (160 335)

Deferred tax assets and liabilities are offset within the consolidated companies if they have the right to do so and if they relate to taxes levied by the same tax authority. Such offsetting amounted to CHF 9.9 million in 2020 (previous year: CHF 17.8 million). The change in deferred taxes is shown in the following table:

in CHF 000   2020   2019
As of 1 January   (152 530)   (164 000)
Change in group of consolidated companies   2 856   (5 221)
Deferred tax income   17 306   29 772
Taxes on other comprehensive income   (4 278)   (13 166)
Currency translation differences   (30)   85
As of 31 December   (136 676)   (152 530)
Tax loss carryforwards
in CHF 000   2020   2019
Recognised tax loss carryforwards   13 680   17 587
Weighted average income tax rate   19.4%   18.8%
Corresponding to effective tax loss carryforwards   (70 426)   (93 675)
Past due 1 year   (471)  
Past due 2 to 5 years   (19 889)   (41 817)
Past due after more than 5 years   (50 065)   (51 858)

Whether or not the capitalised tax loss carryforwards can be realised depends on the taxable profits generated in the future. Detailed analyses of anticipated future profits over a period of several years, which also take into account known changes to existing tax laws, form the basis for the assessment of the likelihood of their realisation. The companies affected fulfil the prerequisites for realisation based on their current and expected financial performance. As of 31 December 2020, (net) deferred tax assets of CHF 5.6 million (previous year: deferred tax assets of CHF 1.6 million) had been capitalised for Group subsidiaries that suffered losses in this or the previous year.

in CHF 000   2020   2019
Unrecognised tax loss carryforwards   (92 356)   (117 596)
Past due 1 year   (3 906)  
Past due 2 to 5 years   (27 866)   (49 056)
Past due after more than 5 years   (60 584)   (68 540)