Other disclosures
- RNO (Unlicensed)
Input options for other deferred taxes
The Other Disclosures dialogue offers the possibility to calculate deferred taxes outside B/S Comparison and LCF dialogues. The dialogue is divided into table areas described below; it can be partially configured to suit the needs of your company:
Adjustments related to other periods (TRR disclosure)
It is necessary to take into account deferred taxes from other periods for the purposes of TRR. There is a distinction between effects from B/S Comparison and LCF. If true-up periods are used in the GTC (described separately) the system automatically provides a proposed value.
Entries produce a TRR effect in the TRR row deferred taxes. Deferred taxes in Summary remain unchanged.
Valuation allowances on other deferred taxes
For valuation allowances on other deferred taxes enter a tax (value) not a tax base. The corresponding P/L statement effect or value movement can be represented as OCI using 'Thereof' rows. The entries appear in the Summary (displayed in the table area Deferred taxes (current period)). Deferred taxes attributable to LCF are revalued directly in the LCF dialogue. Entries are also displayed in the Report DT dialogue.
Other deferred taxes (country-specific position) (P&L)
Entries appear in the Summary (displayed in the table area Deferred taxes (current period)). Foreign companies can enter their further current or deferred taxes here. In addition, this area can be used to enter other relevant issues; they are displayed in the Report DT dialogue.
Other, Prior year adjustments - OCI
Entries appear in the Summary (displayed in the table area Deferred taxes summary in the Adjustment of prior periods column). Deferred taxes from previous years can be corrected. The corresponding value movement is displayed in OCI.
Adjustments GTC DT opening balances
Entries appear in the Summary (displayed in the table area Deferred taxes summary in the Adjustment of prior periods column). Deferred taxes from previous years can be corrected.
Always adjust previous year values if there is a difference between opening balance sheet of the current year and annual balance sheet of the previous year. This can happen if manual postings in the previous year have been changed on the reporting data level but not taken into account in the GTC.