Report DT Pos

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Report DT

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Glossary

The Report DT Pos in the (Sub-) Group area aggregates the total change in deferred taxes of the subordinate or dependent companies per balance sheet position. A reconciliation of deferred taxes is performed from the prior period to the current period.

The Report DT Pos workspace is opened under (Sub-) Group | Reports | Report DT Pos.

The Report DT Pos workspace is displayed, for example, as follows:

The report is only displayed for companies for which the check box (Sub-) Group is activated in the master data in the Companies workspace.

The structure of the (condensed) balance sheet in the Report DT Pos is based on the settings in the master data workspace CoA Group. Only (parent) positions for which the Disclosed major class of deferred tax attribute is activated are displayed in the Report DT Pos.

The Total row can be reconciled, among other things, with the Deferred Taxes workspace in the (Sub-) Group workspace. Therefore, the explanations provided there for calculating the individual change columns apply here.

As a supplement to this compressed view, there is also a very detailed, technical report that shows the underlying values per company. You can find this under the Tax Reports under Deferred taxes per position with change (data IDs). Based on this report, you can create your own report in the required structure.

In the upper part of the workspace, the view can be switched in the drop-down list between ALL , DTA und DTL:

When

ALL

is selected, deferred tax assets and deferred tax liabilities are displayed.

When

DTA

is selected, only the

deferred tax assets are displayed

– deferred tax liabilities are hidden.

When

DTL

(Deferred Tax Liabilities) is selected, only the

deferred tax liabilities are displayed

– deferred tax assets are hidden.

Configuring display in the DT Pos report

The following columns are displayed in the Report DT PoS:

Column	Description
Prior period - Deferred Taxes	Balance of deferred taxes at the end of the prior period (opening balance sheet value)
Adjustment of Prior Periods	Corrections/adjustments of values from prior periods (e.g. due to subsequent findings or error corrections)
Change - P/L	Change in deferred taxes affecting net income, which runs through the profit and loss statement (Profit & Loss)
Change - Other Comprehensive Income	Change in deferred taxes not affecting net income, which is recognized directly in other comprehensive income (OCI)
Change - Goodwill	Change in deferred taxes related to goodwill (e.g. in business combinations)
Change - Currency Exchange	Currency translation differences in the consolidation of foreign subsidiaries
Change - Addition	Additions due to new issues or companies (e.g. initial consolidation)
Change - Disposal	Disposals due to elimination of circumstances or companies (e.g., deconsolidation)
Current period - Deferred Taxes	Balance of deferred taxes at the end of the current period (closing balance sheet value)