Moncler Group | Annual Report 2024 Separate Financial Statements 444  | 

Changes in deferred tax assets and deferred tax liabilities

are detailed in the following table:

The taxable amount on which deferred tax has been calculated

is detailed in the following table:

DEFERRED TAX ASSETS (LIABILITIES)

EUR/000 Opening balance

1 January 2024

Taxes charged

to the income

statement

Taxes accounted

for in Equity

Other movements Closing balance

31 December 2024

Tangible assets 1 0 0 0 1

Employee benef its 34 0 0 0 34

Provisions 0 456 0 0 456

Other temporary items 1,824 1,811 0 0 3,635

TAX ASSETS 1,859 2,267 0 0 4,126

Intangible assets (47,022)(44,522)0 0(91,544)

Financial assets (2,415)0 0 0(2,415)

TAX LIABILITIES(49,437)(44,522)0 0(93,959)

NET DEFERRED TAX ASSETS (LIABILITIES)(47,578)(42,255)0 0(89,833)

DEFERRED TAX ASSETS (LIABILITIES)

EUR/000 Opening balance

1 January 2023

Taxes charged

to the income

statement

Taxes accounted

for in Equity

Other movements Closing balance

31 December 2023

Tangible assets 0 1 0 0 1

Employee benef its 34 0 0 0 34

Other temporary items 1,924(101)0 1 1,824

TAX ASSETS 1,958(100)0 1 1,859

Intangible assets (2,500)(44,522)0 0(47,022)

Financial assets (2,415)0 0 0(2,415)

TAX LIABILITIES(4,915)(44,522)0 0(49,437)

NET DEFERRED TAX ASSETS (LIABILITIES)(2,957)(44,622)0 1(47,578)

DEFERRED TAX ASSETS (LIABILITIES)

EUR/000 Taxable Amount 2024 Closing balance

31 December 2024

Taxable Amount 2023 Closing balance

31 December 2023

Tangible assets 3 1 4 1

Employee benef its 143 34 143 34

Provisions 1900 456 0 0

Other temporary items 15143 3635 7597 1824

TAX ASSETS 17189 4126 7744 1859

Intangible assets 3281159154416853847022

Financial assets 100642415100642415

TAX LIABILITIES3381799395917860249437

NET DEFERRED TAX ASSETS LIABILITIES3209908983317085847578

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