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	Remainder at the beginning of year	Recognised	Redeemed	Written off as the excessive sum	Ending balance
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