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21 Deferred tax assets

Receivables for prepaid taxes60,43248,57111,861
Receivables for prepaid taxes IAS/IFRS13,16411,7581,406

As at 31 December 2009, deferred tax assets stood at Euro 73,596 thousand (Euro 60,329 thousand as at 31 December 2008). Prepaid taxes are generated from the temporary differences between balance sheet profit and taxable income, mainly on the taxed provision for doubtful receivables, writedown of investments, and taxed provisions for risks and charges.

The increase in deferred taxes relating to the IFRS3 transaction is attributable to the transfer of the business units by Area Asset and Con.Ami, resulting in the posting of higher or lower values in assets which are not recognised for tax purposes.

The table below shows the breakdown and comparison with the previous year of deferred tax assets generated by the application of the IAS/IFRS principles.

IAS 38 Intangible Assets328911-583
IAS 37 Restoration of third-party assets and post-closure of landfills1,1611,201-40
IAS16 Fixed Assets44186-142
IAS17 Financial Leasing1516-1
IAS19 Employee leaving indemnity and other employee benefits1,1081,125-17
IAS39 Derivatives9,2318,319912
IAS32 Spin-Off Costs15 15
IFRS 3 Business Combinations1,26201,262
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