Home / Appendixes / Statements in accordance with RAS / Intangible Assets / 5.7. Contingent Assets and Obligations
5.7. Contingent Assets and Obligations
5.7.1. Estimated liabilities
| Indicator | Remainder at the beginning of year | Recognised | Redeemed | Written off as the excessive sum | Ending balance | |
|---|---|---|---|---|---|---|
| Name | Code | |||||
| Estimated liabilities — total | 5700 | 773,390 | 1,602,562 | -599,081 | 0 | 1,776,871 |
| including: | ||||||
| payment of forthcoming holidays | 5701 | 237,516 | 311,737 | -237,516 | 311,737 | |
| annual bonus payment | 5702 | 312,945 | 216,239 | -237,918 | 291,266 | |
| for repair of fixed assets | 5703 | 0 | 0 | 0 | 0 | |
| for works in connection with the seasonal character of production | 5704 | 0 | 0 | 0 | 0 | |
| warranties and claims | 5705 | 0 | 0 | 0 | 0 | |
| liquidating obligations | 5706 | 0 | 0 | 0 | 0 | |
| judicial proceedings which have not been settled on the reporting date | 5707 | 222,929 | 1,074,586 | -123,647 | 1,173,868 | |
| claims of taxing authorities by results of the tax checks, not settled on the reporting date | 5708 | 0 | 0 | 0 | 0 | |
| other estimated liabilities | 5709 | 0 | 0 | 0 | 0 | 0 |
| From the total sum of contingent liabilities: | ||||||
| created for account of expenses on usual types of activity | 5710 | |||||
| created for account of other expenses | 5720 | |||||
| included in assets cost | 5730 | |||||
5.7.2. Deferred taxes
| Name | Code | Net off temporary difference | Deferred tax assets | Taxable temporary difference | Deferred tax liabilities |
|---|---|---|---|---|---|
| Remainder at the beginning of accounting year | 7700 | 1,111,300 | 222,260 | 12,492,205 | 2,498,441 |
| Income | 7710 | 4,825,105 | 965,021 | 4,856,805 | 971,361 |
| Expense | 7720 | (4,761,290) | (952,258) | (1,684,740) | (336,948) |
| Result of change of the tax rates | 7730 | Х | Х | ||
| Result of correction of errors of past years | 7740 | ||||
| Permanent differences in cost of assets and liabilities | 7750 | ||||
| Write-off which does not imply tax consequences | 7760 | (216,875) | (43,375) | (-3,509,340) | (-701,868) |
| Remainder on the accounting period end | 7800 | 958,240 | 191,648 | 19,173,610 | 3,834,722 |