--- title: "Reports in the 'Company' Area" description: "Four different reports are available in the Company area. This chapter describes the purpose for which the reports can be used." source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace language: en last_updated: 2026-05-28 --- # Reports in the 'Company' Area ## Overview Four different reports are available in the **Company** area. This chapter describes the purpose for which the reports can be used. ## Navigation The reports can be found under **Company | Deferred Taxes | Reports**. The **Report DT** is displayed, for example, as follows: ![Reports in the 'Deferred Taxes' Area](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace/_images/en/reports-company.png) Reports in the 'Deferred Taxes' Area ## Available Reports The following reports are available: ### Report DT The **Report DT** aggregates the deferred taxes calculated in the **B/S Comparison** and **LCF** (Loss carried forward) workspaces. In addition, the deferred taxes entered in the **Others** workspace are also taken into account. The **Report DT** differentiates the maturity of the individual balance sheet items and can be used as a disclosure in accordance with IAS 1.61 / 12.81g. The **Report DT** is displayed as follows: ![Report DT](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace/_images/en/report-ls.png) Report DT The structure of the condensed balance sheet in the **Report DT** is based on the settings in the [CoA Group](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coagroups.md) master data dialog. Only (parent) items for which the **Disclosed major class of deferred tax** attribute is activated are displayed in the **Report DT**. An incorrect configuration may result in a discrepancy between the deferred taxes displayed in the **Report DT** and those in the **Summary**. All sub-workspaces are used for the deferred taxes from the balance sheet comparison (including, for example, any supplementary balance sheets that may exist). The **Other Country Specific Positions** row is derived from the **Others** workspace. The same applies to the **Unrecognised DTA (after re-assessment)** row. A validation is performed in the bottom row of the workspace. The values must equal zero. > **Note:** The **Report DT** does not include any deferred taxes acquired through additions, e. g. in the case of tax groups. Only the deferred taxes of the chosen company are displayed. ### Report DT Pos The **Report DT Pos** in the **(Sub-)Group** area aggregates the total change in deferred taxes of the subordinate or dependent individual companies for each balance sheet item. This involves a rollforward calculation of the deferred taxes from the previous period to the current period. The **Report DT Pos** is displayed as follows: ![Report DT (Pos)](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace/_images/en/report-ls-pos.png) ") Report DT (Pos) The structure of the (condensed) balance sheet in the **Report DT Pos** is based on the settings in the [CoA Group](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/coagroups.md) master data dialog. Only (parent) items for which the **Disclosed major class of deferred tax** attribute is activated are displayed in the Report DT Pos. In the header row, the view can be switched between **ALL**, **DTA** and **DTL**. If the **DTA** option is selected, only the deferred tax assets, for example, are displayed – any deferred tax liabilities are hidden. The **Total** row can also be reconciled with the **Deferred Taxes** workspace in the **(Sub-)Group** function area. The explanations made there therefore apply when determining the individual change columns. In addition to this condensed overview, there is also a very detailed technical report that shows the underlying values for each company. You can find this under **Reporting | Tax Reports** under **Deferred taxes per position with change (data IDs)**. Based on this report, you can create a custom report in the required structure. ### Report DT (LCF) The **Report DT (LCF)** aggregates the deferred taxes calculated in the [LCF](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/loss-carry-forward.md) workspace and provides an overview of the balances. The report can be used, among other things, as a disclosure in accordance with IAS 12.81e. In addition, allowances for deferred tax assets from losses carried forward are also displayed \[IAS 12.80g\]. The **Report DT (LCF)** is displayed as follows: ![Report DT (LCF)](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace/_images/en/report-vv.png) ") Report DT (LCF) The **Report DT (LCF)** can be reconciled with the summary. > **Note:** The **Report DT (LCF)** does not include any deferred taxes acquired through additions, e. g. in the case of tax groups. Only the deferred taxes of the chosen company are displayed. ### Report TRR The **Report TRR** aggregates the report from the [TRR](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/company/deferred-taxes/Tax-reconciliation-statement.md) workspace at group level in the form of a summary for the annual report. The report can be used as a disclosure in accordance with IAS 12.81c — the standard setter does not prescribe a fixed structure for the tax rate reconciliation. The **Report TRR** is displayed as follows: ![Report TRR](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/company/deferred-taxes/Reports-company-workspace/_images/en/report-trr.png) Report TRR The **Report TRR** contains the following two permitted presentation formats: - A reconciliation between the tax expense (tax income) and the expected income tax expense \[IAS 12.81c i\] - A reconciliation between the average effective tax rate and the applicable tax rate \[IAS 12.81c ii\]