AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 343)

F-102

In addition, deferred tax is not recognised for taxable temporary differences arising on the initial recognition of

goodwill. Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when

they reverse, based on the laws that have been enacted or substantively enacted by the reporting date. Deferred

tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets,

and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax

entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities

will be realised simultaneously.

A deferred tax asset is recognised for unused tax losses, tax credits and deductible temporary differences, to the

extent that it is probable that future taxable profits will be available against which they can be utilised. Deferred

tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the

related tax benefit will be realised.

p) Discontinued operations

A discontinued operation is a component of the Group's business that represents a separate major line of business

or geographical area of operations that has been disposed of or is held for sale, or is a subsidiary acquired exclu-

sively with a view to resale. Non-current assets held for sale and discontinued operations are carried at the lower

of carrying amount or fair value less costs to sell. Classification as a discontinued operation occurs upon disposal

or when the operation meets the criteria to be classified as held for sale, if earlier. When an operation is classi-

fied as a discontinued operation, the comparative statement of comprehensive income is represented as if the

operation had been discontinued from the start of the comparative period.

q) Earnings per share

The Group presents basic and diluted earnings per share (EPS) data for its ordinary shares. Basic EPS is calcu-

lated by dividing the profit or loss attributable to ordinary shareholders of the Group by the weighted average

number of ordinary shares outstanding during the period, adjusted for own shares held. Diluted EPS is deter-

mined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of

ordinary shares outstanding, adjusted for own shares held, for the effects of all dilutive potential ordinary shares,

which comprise restricted shares and any share options granted to employees.

r) Segment reporting

An operating segment is a component of the Group that engages in business activities from which it may earn

revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group's

other components. All operating segments' operating results are reviewed regularly by the chief operating deci-

sion maker (the "CODM") to make decisions about resources to be allocated to the segment and assess its per-

formance, and for which discrete financial information is available. The Group has identified two reportable

segments, New Energies and Communications. New Energies comprises the Group's Control, Solar and Protect

Power product lines while Communications includes the Group's Telecom products.

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AEG 21604 G Bedienungsanleitung Seite 343