Page Comparison

*B/S comparison \[1\]*
Use 'B/S comparison' tab to calculate deferred taxes arising from temporary differences. Stocks and corresponding profit and loss statement impacts are summarised in the _Summary_ dialogue.
Asset differences between local balance and local tax balance sheet lead to calculation of tax profit differences. This difference appears in the dialogue _Current Taxes_ / _KSt 1 A_ / _Einkünfte_ / _Report StB_ as a proposed value \[represented by a dashed line\]. 

*Current taxes \[2\]*
This dialogue is used for calculation of current income taxes, either as a shortened dialogue or together with form dialogues \[Anlage A etc.\]. The calculated taxable income appears as a proposed value \[represented by a dashed line\] in the _LCF_ dialogue in the event of loss. In addition, the dialogue shows tax rate reconciliation effects \[tax-free dividends, non-deductible expenses, etc.\] for the _TRR_ dialogue.

*Tax loss carry forward \[3\]*
Inventory management of tax loss carry forward \[corporation tax, trade tax, capital gains, German Interest Capping Rule / Other\]. In case of recoverability of deferred taxes the calculation of deferred taxes takes place. In case of non-recognition the corresponding effect will be taken into account as TRR reconciliation item in the _TRR_ dialogue. 

*Summary \[4\]*
Users cannot enter data in this area. This distinguishes this dialogue from other areas represented here. This dialogue contains the summary of deferred taxes; current taxes are not shown here. The dialogue can be used as posting template. 

*Other disclosures \[5\]*
Adjustments of previous periods or detection of true-up effects is carried out in the _Other Disclosures_ dialogue. It ensures that the GTC also takes into account specific circumstances. 

*TRR \[6\]*
TRR checks the calculation of current and deferred taxes. The _TRR_ dialogue contains links to other dialogues in the main area _Company{_}.
In addition to the mentioned dialogues, the main area _Company_ also contains _Reports_ \[e.g. Report DT\] and tax forms:
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_Fig. 58: 'Company' dialogue_
Calculation of taxes is carried out in the local currency of every company. 
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