44 / 52
Notes
Note 6 – Specification of the basis for deferred tax/tax asset –
Group
Temporary differences that affect tax payable
(figures in NOK 1000)
Temporary differences related to:
31.12.2013
31.12.2014
Changes
Current assets
-23 548
-7 416
-16 132
Non-current assets
9 462
14 106
-4 644
Leasing agreements
-926
-809
-117
Deferred gains and losses
-1 228
1 228
Warranty and service provisions
-13 587
-13 625
38
Pension assets (overfunding)
7 493
6 241
1 252
Allocation to pension liabilities
-1 867
-2 050
-183
Other differences (AFP pension liabilities)
-815
0
-815
Tax loss carry-forward
-111
-1 023
912
Total temporary differences
-23 899
-5 803
-18 096
Carrying amount of deferred tax assets
6 453
1 567
4 886
Deferred tax on excess value
On acquisition of the subsidiary Høvdingbygget Årø AS, an excess value of the purchase price over the book value,
attributable to the property, was calculated at TNOK 32 198. Deferred tax was calculated on this amounting to TNOK
2 254 (discounted to present value 7%). The excess value is amortized over 50 years and deferred tax is reversed on a
straight-line basis in line with the amortization.
The residual excess value at 31 December 2014 amounts to TNOK
31 232 and the remaining deferred tax on this amounts to TNOK 2 186. Reversed tax on the residual value amounts to
NOK 45 078 over the amortization period of 50 years. Deferred tax on excess value has not been offset against
deferred tax assets.
Note 7 – Tax on ordinary profit –
parent company
Specification of tax base for the year:
(figures in NOK 1000)
Profit before tax
26 266
+ Permanent differences
-27 588
+ Change in temporary differences
463
= Basis for tax payable from the result
-859
Basis for tax payable in the balance sheet
0
Tax payable 27%
0
Specification of current year
’
s tax expense:
Tax payable in the balance sheet
0
Change in deferred tax assets
-357
= Ordinary tax expense in the income statement
-357
Notes
Note 6 – Specification of the basis for deferred tax/tax asset –
Group
Temporary differences that affect tax payable
(figures in NOK 1000)
Temporary differences related to:
31.12.2013
31.12.2014
Changes
Current ssets
- 3 548
-7 4 6
-16 132
Non-current assets
9 462
14 106
-4 644
Leasing agreements
-926
-809
-117
Deferred gains and losses
-1 228
1 228
Warranty and service provisions
-13 587
-13 625
38
Pension assets (overfunding)
7 493
6 241
1 252
Allocation to pension liabilities
-1 867
-2 050
-183
Other differences (AFP pension liabilities)
-815
0
-815
Tax loss carry-forward
-111
-1 023
912
Total temporary differences
-23 899
-5 803
-18 096
Carrying amount of deferred tax assets
6 453
1 567
4 886
Deferred tax on excess value
On acquisition of the subsidiary Høvdingbygget Årø AS, an excess value of the purchase price over the book value,
attributable to the property, was calculated at TNOK 32 198. Deferred tax was calculated on this amounting to TNOK
2 254 (discounted to present value 7%). The excess value is amortized over 50 years and deferred tax is reversed on a
straight-line basis in line with the amortization.
The residual excess value at 31 December 2014 amounts to TNOK
31 232 and the remaining deferred tax on this amounts to TNOK 2 186. Reversed tax on the residual value amounts to
NOK 45 078 over the amortization period of 50 years. Deferred tax on excess value has not been offset against
deferred tax assets.
Note 7 – Tax on ordinary profit –
parent company
Specification of tax base for the year:
(figures in NOK 1000)
Profit before tax
26 266
+ Permanent differences
-27 588
+ Change in temporary differences
463
= Basis for tax payable from the result
-859
Basis for tax payable in the balance sheet
0
Tax payable 27%
0
Specification of current year
’
s tax expense:
Tax payable in the balance sheet
0
Change in deferred tax assets
-357
= Ordinary tax expense in the income statement
-357
NOTES
BRUNVOLL HOLDING AS / BRUNVOLL HOLDING GROUP
ote 6 – Specification of the basis for deferred tax/tax asset – Group
te 7 – Tax on ordinary profit – arent company
On acquisition of the subsidiary Høvdingbygget Årø AS, an excess value of the purchase price over the book value, attributable
to the property, was calc late at TNOK 32 198. Defer ed tax was calculated on this amounting to TNOK 2 254 (discount d to
present va ue 7%). The excess value is amortized over 50 years and def re
is reversed on a straight-line bas s in line with the
amortization. Th residual xcess value at 31 December 2014 amounts to TNOK 31 232 and the r maining defe red tax on this
amounts to TNOK 2 186. Reversed t x on the residual value amounts to NOK 45 078 ov r the amortization period of 50 years.
Deferred tax on excess value has not been offset against deferred tax assets.
44
Annual Report 2014