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21 Deferred tax assets

 
 31-Dec-201031-Dec-2009Changes
Receivables for prepaid taxes 74,361 60,432 13,929
Receivables for IAS/IFRS prepaid taxes 9,92913,164-3,235
Total 84,290 73,596 10,694

Prepaid taxes are generated from the temporary differences between balance sheet profit and taxable income, mainly on the taxed provision for doubtful receivables, taxed provisions for risks and charges, and statutory amortisation greater than amortisation subject to tax.

The increase in the item “prepaid taxes, substitute tax for goodwill” compared to the previous year relates to a different classification than that recorded as at 31 December 2009 (under current assets). These are the assets relating to substitute tax paid for the tax sheltering of 2002 goodwill, which is an advance payment of current taxes which otherwise the company would have had to pay at an ordinary rate in the following years if it had not participated in the facilitated tax shelter regime.

As for IAS/IFRS prepaid taxes, their breakdown and comparison with the previous year are shown hereunder.

 31-Dec-201031-Dec-2009Changes
Ias 38 Intangible Assets 100 328 -228
IAS 37 Restoration of third-party assets and post-closure of landfills 1,373 1,161 212
IAS16 Fixed Assets1384494
IAS17 Financial Leasing1315-2
IAS19 Employee leaving indemnity and other employee benefits9721,108-136
IAS39 Derivatives7,3239,231-1,908
IAS32 Spin-Off Costs 10 15 -5
IFRS 3 Business Combinations 0 1,262 -1,262
Total9,92913,164-3,235
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