24a. Deferred income tax assets and provision
| 31.12.2014 | 31.12.2013 | |||||
|---|---|---|---|---|---|---|
| Deferred income tax asset | Deferred income tax provision | Net deferred income tax asset | Deferred income tax asset | Deferred income tax provision | Net deferred income tax asset | |
| Difference between tax and balance sheet depreciation | 76.704 | -10.398 | 66.306 | 78.772 | -6.830 | 71.942 |
| Balance sheet valuation of financial instruments | 314.667 | -307.690 | 6.977 | 250.040 | -244.473 | 5.567 |
| Unrealised receivables/ liabilities on account of derivatives | 44.652 | -52.463 | -7.811 | 61.138 | -69.120 | -7.982 |
| Interest on deposits and securities to be paid/ received | 35.472 | -91.058 | -55.586 | 43.182 | -96.791 | -53.609 |
| Interest and discount on loans and receivables | 74 | -27.403 | -27.329 | 99 | -27.370 | -27.271 |
| Income and cost settled at effective interest rate | 61.522 | -1.371 | 60.151 | 23.800 | -1.481 | 22.319 |
| Provisions for loans presented as temporary differences | 93.050 | 0 | 93.050 | 102.916 | 0 | 102.916 |
| Employee benefits | 15.954 | 0 | 15.954 | 15.080 | 0 | 15.080 |
| Provisions for future costs | 16.203 | -11 | 16.192 | 21.663 | 0 | 21.663 |
| Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve | 39.393 | -12.908 | 26.485 | 30.834 | -54 | 30.780 |
| Tax loss deductible in the future | 2.721 | 0 | 2.721 | 1.708 | 0 | 1.708 |
| Other | 3.453 | -4.287 | -834 | 7.413 | -5.070 | 2.343 |
| Net deferred income tax asset | 703.865 | -507.589 | 196.276 | 636.645 | -451.189 | 185.456 |
24b. Change of temporary differences
| 31.12.2013 | Changes to financial result | Changes to equity | 31.12.2014 | |
|---|---|---|---|---|
| Difference between tax and balance sheet depreciation | 71.942 | -5.636 | 66.306 | |
| Balance sheet valuation of financial instruments | 5.567 | 1.410 | 6.977 | |
| Unrealised receivables/ liabilities on account of derivatives | -7.982 | 171 | -7.811 | |
| Interest on deposits and securities to be paid/ received | -53.609 | -1.977 | -55.586 | |
| Interest and discount on loans and receivables | -27.271 | -58 | -27.329 | |
| Income and cost settled at effective interest rate | 22.319 | 37.832 | 60.151 | |
| Provisions for loans presented as temporary differences | 102.916 | -9.866 | 93.050 | |
| Employee benefits | 15.080 | 874 | 15.954 | |
| Provisions for future costs | 21.663 | -5.471 | 16.192 | |
| Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve | 30.780 | -4.295 | 26.485 | |
| Tax loss deductible in the future | 1.708 | 1.013 | 2.721 | |
| Other | 2.343 | -3.177 | -834 | |
| Total | 185.456 | 15.115 | -4.295 | 196.276 |
24c. Change of temporary differences
| 31.12.2012 | Changes to financial result | Changes to equity | 31.12.2013 | |
|---|---|---|---|---|
| Difference between tax and balance sheet depreciation | 55.723 | 16.219 | 71.942 | |
| Balance sheet valuation of financial instruments | 4.829 | 738 | 5.567 | |
| Unrealised receivables/ liabilities on account of derivatives | -30.480 | 22.498 | -7.982 | |
| Interest on deposits and securities to be paid/ received | -13.953 | -39.656 | -53.609 | |
| Interest and discount on loans and receivables | -24.673 | -2.598 | -27.271 | |
| Income and cost settled at effective interest rate | 926 | 21.393 | 22.319 | |
| Provisions for loans presented as temporary differences | 105.026 | -2.110 | 102.916 | |
| Employee benefits | 12.736 | 2.344 | 15.080 | |
| Provisions for future costs | 18.116 | 3.547 | 21.663 | |
| Valuation of investment assets and cash flows hedge recognized in revaluation reserve | 31.524 | -744 | 30.780 | |
| Tax loss deductible in the future | 1.165 | 543 | 1.708 | |
| Other | 4.267 | -1.924 | 2.343 | |
| Total | 165.206 | 20.994 | -744 | 185.456 |
24d. Change of deferred income tax
| 1.01.2014 - 31.12.2014 | 1.01.2013 - 31.12.2013 | |
|---|---|---|
| Difference between tax and balance sheet depreciation | -5.636 | 16.219 |
| Balance sheet valuation of financial instruments | 1.410 | 738 |
| Unrealised receivables/ liabilities on account of derivatives | 171 | 22.498 |
| Interest on deposits and securities to be paid/ received | -1.977 | -39.656 |
| Interest and discount on loans and receivables | -58 | -2.598 |
| Income and cost settled at effective interest rate | 37.832 | 21.393 |
| Provisions for loans presented as temporary differences | -9.866 | -2.110 |
| Employee benefits | 874 | 2.344 |
| Provisions for future costs | -5.471 | 3.547 |
| Tax loss deductible in the future | 1.013 | 543 |
| Other | -3.177 | -1.924 |
| Change of deferred income tax recognized in financial result | 15.115 | 20.994 |
| Valuation of investment assets, cash flows hedge and actuarial gains (losses) recognized in revaluation reserve | -4.295 | -744 |
24e. Negative temporary differences for which the deferred income tax asset was not recognised in the balance sheet
| Temporary differences expiry year | 31.12.2014 | 31.12.2013 |
|---|---|---|
| Unlimited | 17.136 | 11.170 |
| Total | 17.136 | 11.170 |
The value of negative temporary differences presented in the above table was recalculated with the valid tax rate.
In accordance with IAS 12, the Group offset deferred income tax assets with deferred income tax liabilities.
| 31.12.2014 | 31.12.2013 | |
|---|---|---|
| Net deferred income tax assets | 196.276 | 185.456 |
| Net deferred income tax provision | - | - |
| TOTAL | 196.276 | 185.456 |
Up