---
title: "Report DT Pos"
description: "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."
source_url: https://support.lucanet.com/en/documentation/income-taxes/income-taxes/sub-group/reports-sub-group/report-ls-pos
language: en
last_updated: 2026-05-28
---
# Report DT Pos

## 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](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/sub-group/reports-sub-group/report-ls-pos/_images/en/workspace-report-ls-pos.png)
Report DT Pos

> **Note:** The report is only displayed for companies for which the check box **(Sub-) Group** is activated in the master data in the [Companies](https://support.lucanet.com/en/documentation/income-taxes/income-taxes/master-data-income-taxes/companies.md) 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.

> **Tip:** 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](https://support.lucanet.com/assets/docs-images/income-taxes/income-taxes/sub-group/reports-sub-group/report-ls-pos/_images/en/configure-view-inreportlspos.png)
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) |