13. Deferred income tax

13. DEFERRED INCOME TAX
 
The analysis of deferred tax assets and deferred tax liabilities
 
EUR million         31 Dec 2016 31 Dec 2015
Deferred tax assets    
Deferred tax asset to be recovered after more than 12 months 24.4 21.2
Deferred tax asset to be recovered within 12 months 5.5 10.4
Total         29.9 31.6
     
Deferred tax liabilities    
Deferred tax liability to be recovered after more than 12 months 34.1 26.9
Deferred tax liability to be recovered within 12 months 0.8 1.8
Total         34.9 28.7
     
Net deferred tax liability -5.0 2.9
             
The movement in deferred income tax assets and liabilities on gross basis during the year
 
  1 Jan 2016 Charged to income statement Charged to other comprehensive income Acquisitions and disposals Other changes 31 Dec 2016
Deferred tax asset            
Restructuring costs 1.9 -0.8 - - 0.1 1.2
Other provisions 1.7 0.7 - - - 2.4
Employee benefits 4.2 -1.1 0.4 - - 3.5
Depreciation difference 9.2 -1.3 - 0.1 2.5 10.5
Other temporary difference 4.5 -0.7 - 0.1 0.1 4.0
Tax losses carried forward 10.1 -0.5 - 0.8 -2.1 8.3
Total 31.6 -3.7 0.4 1.0 0.6 29.9
             
Deferred tax liability            
Depreciation difference 0.1 - - - - 0.1
Intangible assets 24.7 -1.6 - 3.1 0.1 26.3
Employee benefits 1.6 0.4 -0.2 - -0.1 1.7
Finance lease 0.6 -0.2 - - - 0.4
Untaxed reserves 1.1 2.9 - 0.1 - 4.1
Other temporary difference 0.6 1.7 - - - 2.3
Total 28.7 3.2 -0.2 3.2 - 34.9
             
Net deferred tax liability 2.9 -6.9 0.6 -2.2 0.6 -5.0
             
The movement in deferred income tax assets and liabilities on gross basis during the year
             
  1 Jan 2015 Charged to income statement Charged to other comprehensive income Acquisitions and disposals Other changes 31 Dec 2015
Deferred tax asset            
Restructuring costs 5.2 -3.2 - - -0.1 1.9
Other provisions 2.7 -0.9 - - -0.1 1.7
Employee benefits 5.6 0.1 -1.5 - - 4.2
Depreciation difference 8.8 0.4 - - - 9.2
Other temporary difference 5.1 -0.9 - 0.1 0.2 4.5
Tax losses carried forward 0.5 -1.3 - 10.9 - 10.1
Total 27.9 -5.8 -1.5 11.0 - 31.6
             
Deferred tax liability            
Depreciation difference 0.1 - - - - 0.1
Intangible assets 20.5 0.2 - 3.7 0.3 24.7
Employee benefits 0.2 0.4 1.0 - - 1.6
Finance lease 0.6 - - - - 0.6
Untaxed reserves - 1.1 - - - 1.1
Other temporary difference 1.5 -1.0 - 0.1 - 0.6
Total 22.9 0.7 1.0 3.8 0.3 28.7
             
Net deferred tax asset 5.0 -6.5 -2.5 7.2 -0.3 2.9
 
At 31 December 2016 the Group had deferred tax assets on recognized tax losses carried forward totalling EUR 8.3 million (EUR 10.1 million in 2015) of which EUR 2.4 million had no expiry date and EUR 0.2 million will expire during the years 2017–2021 and the remainder thereafter.
     
At 31 December 2016 the Group had deferred tax assets on operational tax losses carried forward totalling EUR 3.1 million (EUR 5.7 million in 2015) which were not recognized due to uncertainty of utilization.
     
The amount of profits (undistributed earnings) on which no deferred tax liability is recorded is EUR 0 million as at 31 December 2016 (EUR 40.6 million in 2015).