4 - Refresco.de

EUR’000
Movement in temporary differences 2008
January 1,
2008
Recognized
in profit or
loss
Recognized
in
equity
Acquired in
business
combinations
Effect of
movement
in exchange
rates
December
31, 2008
Property, plant and
equipment
(30,091) 2,288 (1,020) (3,230) 239 (31,814)
Intangible assets 1,705 (311) 0 0 0 1,394
Inventories 82 208 0 0 4 294
Trade and other
receivables
1,253 (335) 0 0 17 935
Loans and borrowings (20) 1,281 0 1,961 (38) 3,184
Derivatives (915) 2,621 0 1,706
Employee benefits
provision
749 21 0 0 0 770
Other provisions (1,766) 324 0 0 (3) (1,445)
Current liabilities (556) 766 0 297 (39) 468
Deferred tax assets
/ (liabilities)
(29,559) 6,863 (1,020) (972) 180 (24,508)
Tax loss
carry-forwards
12,031 (2,479) 0 0 (165) 9,387
Net tax assets /
(liabilities)
EUR’000
Movement in temporary differences 2009
(17,528) 4,384 (1,020) (972) 15 (15,121)
January 1,
2009
Recognized
in profit or
loss
Acquired in
business
combinations
Effect of
movement
in exchange
rates
December
31, 2009
Property, plant and equipment (31,814) 4,479 (1,890) (34) (29,259)
Intangible assets 1,394 188 0 0 1,582
Inventories 294 416 (299) 0 411
Trade and other receivables 935 177 0 (5) 1,107
Loans and borrowings 3,184 (113) 0 2 3,073
Derivatives 1,706 2,155 0 0 3,861
Employee benefits provision 770 (378) 0 (1) 391
Other provisions (1,445) 168 489 1 (787)
Current liabilities 468 (3,085) 105 13 (2,499)
Deferred tax assets / (liabilities) (24,508) 4,007 (1,595) (24) (22.120)
Tax loss carry-forwards 9,387 (3,432) 0 51 6,006
Net tax assets / (liabilities) (15,121) 575 (1,595) 27 (16,114)
page _ 84 / 85