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20 Deferred tax assets

 
 30-Jun-1231-Dec-11Changes
Prepaid taxes  108,371 100,987 7,384
Receivables for substitute tax4,2444,516(272)
Total112,615105,5037,112

"Prepaid taxes" are generated from the temporary differences between balance sheet profit and taxable income, primarily in relation to the following items: "taxed provision for doubtful receivables", "taxes provisions for risks and charges" and "statutory amortisation greater than amortisation subject to tax". This item also includes the "prepaid taxes" that were generated from the application of the International Accounting Criteria.

"Receivables for substitute tax" relate to tax paid for the tax sheltering of 2002 goodwill, which is an advance payment of current taxes.

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