Výroční zpráva\Annual Report - CETELEM ČR, as
Výroční zpráva\Annual Report - CETELEM ČR, as
Výroční zpráva\Annual Report - CETELEM ČR, as
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Notes to 2006 Financial Statements<br />
5.2.8 Taxes<br />
Deferred tax<br />
The accounting unit carries deferred tax on the b<strong>as</strong>is of temporary differences resulting from the differences in accounting and<br />
the tax approach used for certain account items. These are primarily the differences between tax and accounting depreciation,<br />
provisions and other temporary differences between the tax b<strong>as</strong>is and the book profit/loss. Calculation of the deferred tax is b<strong>as</strong>ed<br />
on the income tax rate for legal entities in effect for the following taxable period or on the expected rate.<br />
6. CHANGES IN THE VALUATION, DEPRECIATION AND ACCOUNTING METHODS COMPARED TO THE PREVIOUS ACCOUNTING PERIODS<br />
No major changes occurred in 2006, the accounting unit h<strong>as</strong> not significantly modified its methods of <strong>as</strong>set valuation and depreciation<br />
and creating provisions for risky receivables.<br />
7. ADDITIONAL INFORMATION ON BALANCE SHEET AND PROFIT AND LOSS ACCOUNT<br />
7.1. Intangible fixed <strong>as</strong>sets<br />
Software Other intangible<br />
fixed <strong>as</strong>sets<br />
Acquisition of intangible<br />
fixed <strong>as</strong>sets<br />
(In thousand CZK)<br />
Intangible fixed <strong>as</strong>sets<br />
Assets <strong>as</strong> at Jan 1, 2005 at acquisition cost 38,844 214 8,695 47,753<br />
Acquisition of intangible fixed <strong>as</strong>sets - - 24,313 24,313<br />
Discharge of intangible fixed <strong>as</strong>sets - - - -<br />
Transfer of completed investment 22,437 - -22,437 -<br />
Assets <strong>as</strong> at Dec 31, 2005 at acquisition cost 61,281 214 10,571 72,066<br />
Provisions <strong>as</strong> at Jan 1, 2005 -23,350 -143 - -23,493<br />
Current year depreciation -13,207 -71 - -13,278<br />
Provisions for discharged intangible fixed<br />
<strong>as</strong>sets during the period<br />
- - - -<br />
Provisions <strong>as</strong> at Dec 31, 2005 -36,557 -214 - -36,771<br />
Net book value of intangible fixed <strong>as</strong>sets<br />
<strong>as</strong> at Dec 31, 2005<br />
24,724 - 10,571 35,295<br />
Assets <strong>as</strong> at Jan 1, 2006 at acquisition cost 61,281 214 10,571 72,066<br />
Acquisition of intangible fixed <strong>as</strong>sets - - 21,865 21,865<br />
Discharge of intangible fixed <strong>as</strong>sets - - - -<br />
Transfer of completed investment 27,032 - -27,032 -<br />
Assets <strong>as</strong> at Dec 31, 2006 at acquisition cost 88,313 214 5,404 93,931<br />
Provisions <strong>as</strong> at Jan 1, 2006 -36,557 -214 - -36,771<br />
Current year depreciation -19,393 0 - -19,393<br />
Provisions for discharged intangible fixed<br />
<strong>as</strong>sets during the period<br />
- - - -<br />
Provisions <strong>as</strong> at Dec 31, 2006 -55,950 -214 - -56,164<br />
Net book value of intangible fixed <strong>as</strong>sets<br />
<strong>as</strong> at Dec 31, 2006<br />
32,363 0 5,404 37,767<br />
VÝROČNÍ ZPRÁVA\ANNUAL REPORT 2006 67
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