44
18.3 Tax recognised in equity
The detail of the taxes recognised directly in equity in 2013 is as follows:
Thousands of euros
Increase
Decrease
Total
Current taxes:
Capital increase expenses
Capital reduction expenses
Total current taxes
-
-
-
Deferred taxes:
Arising in the year:
Available-for-sale financial assets
Revaluation of other financial assets
Grants
Effect of first-time application of NewSpanish
National Chart of Accounts
Arising in prior years:
Available-for-sale financial assets
Revaluation of other financial assets
Grants
-
152
(152)
Total deferred taxes
-
152
(152)
Total tax recognised directly in equity
(152)
The detail of the taxes recognised directly in equity in 2012 is as follows:
Thousands of euros
Increase
Decrease
Total
Current taxes:
Capital increase expenses
Capital reduction expenses
Total current taxes
-
-
-
Deferred taxes:
Arising in the year:
Available-for-sale financial assets
Revaluation of other financial assets
Grants
Effect of first-time application of NewSpanish
National Chart of Accounts
Arising in prior years:
Available-for-sale financial assets
Revaluation of other financial assets
Grants
192
-
192
Total deferred taxes
192
-
192
Total tax recognised directly in equity
192
18.4Reconciliationof the accountingprofit to the income tax expense
The merger by absorption of Gestora de Inversiones Audiovisuales La Sexta, S.A. ("La Sexta") by
Antena 3 de Televisión, S.A. was registered at the Madrid Mercantile Registry on 31 October 2012.
As a result of the merger, Antena 3 de Televisión acquired all the assets and liabilities of La Sexta
by universal succession and was subrogated to all the rights and obligations of the absorbed
company.
Themerger became effective for accounting purposes on 5October 2012.
The Company opted to avail itself of the special tax regime for mergers, spin-offs, asset
contributions, security exchanges provided in Title VII, Chapter VIII of the Consolidated Spanish
Corporation Tax Law approved by Legislative Royal Decree 4/2004, of 5March.
