Note 37
-
-
Income taxes
Deferred income tax assets (liabilities) under US GAAP standard SFAS No. 109, were as follows:
January 1, 2006
SFAS
No. 109
applied to
IFRS balances
SFAS
No. 109
adjustments
Deferred
taxes under
SFAS No. 109
Deferred tax assets
Finance lease liabilities
227
41
268
Benefit plans
274
(72)
202
Other provisions
122
36
158
Derivatives and loans
30
(14)
16
Other
47
17
64
Total gross deferred tax assets
700
8
708
Impairments
(29)
(7)
(36)
Total net deferred tax assets
671
1
672
Tax losses and tax credits
667
667
Impairments
(375)
(375)
Total net tax losses and tax credits
292
292
Total net tax assets position
963
1
964
Deferred tax liabilities
Property, plant and equipment
278
107
385
Inventory
105
105
Total deferred tax liabilities
383
107
490
Net deferred tax assets (liabilities)
580
(106)
474
Current deferred tax assets
288
Non-current deferred tax assets
(179)
Current deferred tax liabilities
(1)
Non-current deferred tax liabilities
216
Total current non current deferred tax assets (liabilities)
(106)
AHOLD ANNUAL REPORT 2005 205
