跨国银行的递延所得税:克罗地亚、塞尔维亚和斯洛文尼亚的案例

Stefan Vržina
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引用次数: 0

摘要

递延所得税在银行财务报表中占有重要地位。这主要是资产和负债的账面价值和税项价值之间的暂时差异造成的。在克罗地亚、塞尔维亚和斯洛文尼亚开展业务的跨国银行集团子公司必须按照国际会计准则第12号——所得税报告递延所得税。本文考察了此类银行递延所得税的相关实践。在这方面,有四家银行集团(两家奥地利银行集团和两家意大利银行集团)在三个观察到的国家开展业务。研究结果表明,递延所得税资产/负债净额通常在银行总资产中所占的份额并不大,尽管各国之间在重要性方面存在统计学上的显著差异。总体而言,由于实现未来应税收入的不确定性增加,银行在新冠肺炎疫情后确认的递延所得税资产减少,尽管这种减少在统计上并不显著。此外,虽然金融资产估值通常是递延所得税最常见的来源,但各国递延所得税的来源差别很大。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Deferred income tax in multinational banks: A case of Croatia, Serbia and Slovenia
Deferred income tax is an important position in financial statements of banks. It is primarily a result of temporary differences between book and tax values of assets and liabilities. Subsidiaries of multinational banking groups that operate in Croatia, Serbia and Slovenia have to report on deferred tax in accordance with International Accounting Standard 12 - Income Taxes. This paper examined the practices related to deferred income tax in such banks. In this regard, there four banking groups were sampled (two Austrian and two Italian) that operate in three observed countries. Research results showed that net deferred tax assets/liabilities do not usually have materially significant share in total assets of banks, though there is statistically significant difference in the materiality between countries. In general, banks recognize deferred tax assets less after the Covid-19 pandemic, due to the growing uncertainty over achieving the future taxable income, though such reduction is not statistically significant. In addition, the sources of deferred income tax significantly vary between countries, though the valuation of financial assets is, in general, the most common source of deferred tax.
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