Consolidated Financial Statements of the F.I.L.A. Group
Separate Financial Statements of F.I.L.A. S.p.A.
140
Euro thousands
December 31, 2016
December 31, 2015
Change
FILA (Italy)
(1,471)
(95)
(1,376)
OMYACOLOR (France)
(1,012)
(905)
(107)
FILA (Spain)
(394)
(401)
7
Dixon Ticonderoga Company (U.S.A.)
(5,863)
(4,306)
(1,557)
Dixon (U.K)
(32)
(56)
25
Dixon (China)
(4)
119
(123)
Fila Dixon (Kunshan)
(225)
(223)
(2)
FILA (Yixing)
(50)
(54)
3
Dixon (Canada)
(258)
(249)
(9)
Dixon (Mexico)
(1,505)
(1,810)
305
FILA (Argentina)
(31)
(163)
132
Lyra Akrelux (Indonesia)
(46)
(37)
(10)
Lyra KG (Germany)
(314)
(95)
(219)
Fila Nordic (Scandinavia)
(62)
(86)
24
Lyra Verwaltungs (Germany)
(1)
(2)
1
Licyn Mercantil Industrial LTDA (Brazil)
(87)
(62)
(25)
FILA Hellas (Greece)
(159)
(105)
(53)
FILA (Polonia)
(34)
(8)
(26)
Writefine (India)
(1,589)
(330)
(1,259)
FILA (Chile)
(215)
-
(215)
Piooner Stationary Private Limited
2
-
2
Renoir Bidco Ltd (UK)
(21)
-
(21)
Daler Rowney Group Ltd (Jersey - UK)
(48)
-
(48)
FILA Benelux
(35)
-
(35)
Daler Rowney USA Ltd (USA)
277
-
277
Daler Rowney GmbH (Germany)
6
-
6
Nerchauer Malfarben GmbH (Germany)
14
-
14
St.Cuthberts Mill Limited Paper (UK)
(93)
-
(93)
Canson Brésil (Brazil)
(162)
-
(162)
Canson SAS (France)
93
-
93
Canson Inc. (USA)
3
-
3
Canson Qingdao (China)
(106)
-
(106)
Total
(13,423)
(8,869)
(4,554)
Note 32.A.1 - INCOME TAXES
The foreign income taxes also include the tax charge relating to F.I.L.A S.p.A. concerning the tax
representation of the subsidiary Lyra KG (Euro 274 thousand) and the tax under Article 167 of
Presidential Decree 917/1986 concerning “Controlled Foreign Companies” for Euro 1,197 thousand.
Note 32.B – Deferred Tax Income and Charges
The breakdown is provided below:
Consolidated Financial Statements of the F.I.L.A. Group
Separate Financial Statements of F.I.L.A. S.p.A.
141
Euro thousands
December 31, 2016
December 31, 2015
Change
Deferred Tax Charge
1,364
376
989
Deferred Tax Income
(313)
1,782
(2,095)
Total
1,051
2,158
(1,107)
Note 32.B DEFERRED TAX INCOME AND CHARGES
“Deferred Tax Income and Charges” in 2016 relating to the changes in the consolidation scope,
amounting to Euro 296 thousand, principally concern the consolidation of the Daler & Rowney Lukas
Group.
The table below shows the overall tax effects in the period.
Euro thousands
2016
Effective
tax rate
2015
Effective
tax rate
Pre-Tax Consolidated Result of the F.I.L.A. Group
35,306
(8,168)
Result of Companies of the F.I.L.A. Group not subject to Current Inc. Taxes
3,114
28,452
Consolidation Effect of the F.I.L.A. Group - Before Income Taxes
17,826
12,667
Theoretical Tax Base
56,246
32,951
Total current income taxes in accounts
(14,385)
25.6%
(10,444)
31.7%
Deferred Tax Asset in Year on Temporary Differences
(313)
1,782
Deferred Tax Liability in Year on Temporary Differences
1,364
376
Total deferred tax income & charges in accounts
1,051
-1.9%
2,158
-6.5%
Total income taxes in accounts
(13,334)
23.7%
(8,286)
25.1%
Note 32.C TOTAL INCOME TAXES IN YEAR
The “Total taxes recognised to the income statement” of Euro 13,334 thousand represent an average
effective tax rate for the F.I.L.A. S.p.A. Group of 23.7%, reducing 1.4% on the previous year,
principally generated from the tax benefits deriving from usage of tax losses matured by the parent,
principally due to the revaluation of the market warrants and utilisation of the matured “ACE” base.
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