Changes in deferred tax liabilities in the year ended 31 December 2014 | Opening balance | Changes recognized in the statement of profit or loss | Changes recognized in other comprehensive income | Change in group composition | Exchange differences | Closing balance |
Financial instruments |
246,912 |
27,175 |
1,743 |
5,716 |
- |
281,546 |
Subrogation receivables |
-2,399 |
395 |
- |
- |
- |
-2,004 |
Property |
13,271 |
20,807 |
3,166 |
-493 |
-1 |
36,750 |
Deferred acquisition costs |
110,706 |
10,770 |
- |
- |
- |
121,476 |
Accrued revenue and reinsurance costs |
-20,032 |
-3,972 |
- |
- |
- |
-24,004 |
Provisions for employee benefits |
-21,499 |
2,889 |
-1,526 |
-544 |
- |
-20,680 |
Provision for bonuses |
-41,199 |
-2,123 |
- |
-251 |
- |
-43,573 |
Liabilities due to natural persons (under personal service contracts, agency contracts etc.) |
-52,389 |
5,038 |
- |
-8 |
- |
-47,359 |
Other provisions and accruals |
-108,108 |
3,709 |
- |
- |
- |
-104,399 |
Prevention Fund |
31,397 |
-12,921 |
- |
- |
- |
18,476 |
Equalisation provision |
112,116 |
1,427 |
- |
- |
- |
113,543 |
Provision for restructuring expenses |
- |
-1,777 |
- |
- |
- |
-1,777 |
Other differences |
-13,377 |
4,835 |
- |
78,204 |
776 |
70,438 |
Total deferred tax liabilities |
255,399 |
56,252 |
3,383 |
82,624 |
775 |
398,433 |
Changes in deferred tax liabilities in the year ended 31 December 2013 | Opening balance | Changes recognized in the statement of profit or loss | Changes recognized in other comprehensive income | Change in group composition | Exchange differences | Closing balance |
Financial instruments |
358,165 |
-68,702 |
-42,766 |
-544 |
759 |
246,912 |
Subrogation receivables |
-3,706 |
1,307 |
- |
- |
- |
-2,399 |
Property |
29,609 |
-18,394 |
3,185 |
-1,129 |
- |
13,271 |
Deferred acquisition costs |
110,752 |
-46 |
- |
- |
- |
110,706 |
Accrued revenue and reinsurance costs |
-21,208 |
1,176 |
- |
- |
- |
-20,032 |
Provisions for employee benefits |
-19,536 |
-1,829 |
- |
-134 |
- |
-21,499 |
Provision for bonuses |
-41,488 |
1,663 |
- |
-1,374 |
- |
-41,199 |
Liabilities due to natural persons (under personal service contracts, agency contracts etc.) |
-41,074 |
-11,307 |
- |
-8 |
- |
-52,389 |
Other provisions and accruals |
-107,977 |
-864 |
- |
733 |
- |
-108,108 |
Prevention Fund |
15,326 |
16,071 |
- |
- |
- |
31,397 |
Equalisation provision |
110,915 |
1,201 |
- |
- |
- |
112,116 |
Other differences |
-32,221 |
19,018 |
- |
-246 |
72 |
-13,377 |
Total deferred tax liabilities |
357,557 |
-60,706 |
-39,581 |
-2,702 |
831 |
255,399 |
Compensation of deferred tax assets and liabilities of companies included in the TCG is described in point 38.