Report DT Pos

Last updated on 2026-03-11

Overview

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.

Navigation

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:

Report DT Pos
Report DT Pos

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

Structure of Report DT Pos

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.

Configuring the Display

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
Configuring display in the DT Pos report
Columns and Their Meaning

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)

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