Page 75 - Annual Report KELAG Group 2018
P. 75

In the 2018 reporting period, the net balance of deferred tax assets and liabilities changed as
                                      follows:










                                       OPENING BALANCE AS OF 01/01                           -1.0        4.8
                                       Changes recognised through profit or loss for the period   -5.3   -5.6
                                       Changes recognised in other comprehensive income       4.8         0.6
                                       Change as a result of business combinations            0.0         0.0
                                       Other                                                  0.2        -0.7
                                       CLOSING BALANCE AS OF 31/12                           -1.3        -1.0




                                      The  changes  recognised  in  other  comprehensive  income  are  largely  attributable  to  the
                                      remeasurement of the net liability from defined benefit plans arising from use of the projected
                                      unit credit method in accordance with IAS 19 for pension obligations and statutory severance
                                      payments.










                                       Remeasurement of net liability from defined benefit plans   5.0    0.9
                                       Realised gains/losses from the disposal of available-for-sale financial   0.0   -0.1
                                       instruments
                                       Hedges                                                 -0.1       -0.2
                                       TOTAL INCOME TAXES                                     4.8        0.6



                                      Deferred tax assets have not been recognised for the following items, as it is no longer likely that
                                      taxable income will be available against which the deferred tax assets can be used by the Group.
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