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Note 17 Deferred tax

The deferred tax item is made up as follows:

Deferred tax assets

Other includes, among other things, differences in the reported amounts of derivatives and provisions and the accounting treatment for tax purposes.

Gross movement in deferred tax assets

The deferred tax assets of €259 million in respect of property, plant and equipment (2014: €225 million) are the result of differences between the carrying amounts in the financial statements and the tax bases. Alliander became liable to corporate income tax on 1 January 1998 and the item of deferred tax arose on that date. The carrying amounts of the property, plant and equipment agreed with the Dutch Tax & Customs Administration as at 1 January 1998 have depreciation periods extending ahead as far as 2030. Realisation of the temporary difference relating to these assets is therefore spread out over this period. In addition, the item Property, plant and equipment deferred tax refers to the general overhead surcharge that has been capitalised for tax purposes, the effects of implementing IFRS accounting policies in 2005 and the arbitrary amortisation tax break allowed in the past.

The increase of €30 million in the deferred tax assets in 2015 is largely caused by the reclassification of the deferred tax position relating to Endinet (€42 million). The change in the deferred tax recognised in the income statement (€8 million), the change in the deferred tax asset recognised directly in equity (€3 million) and an other movement (€1 million) have the effect of reducing the deferred tax assets by a total of €12 million.

The lower figure for the realisation of temporary differences in 2015 compared with 2014 on the property, plant and equipment is largely a consequence of an adjustment to the amount recognised in prior years in respect of the sale of the Spaklerweg site. Additionally, the tranches for the years 2009–2011 and the second half of 2013 were entirely written down for tax purposes in connection with the arbitrary amortisation allowed in those years.

There were no changes in the rates of corporate income tax in 2015. As at year-end 2015, there was an unrecognised deferred tax asset of €11 million. This relates to tax loss carryforwards relating to our activities in Germany in connection with the projected results in the medium term for our German holding company.

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