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Income taxes (Tables)

12 Months Ended

Dec. 31, 2012

Income taxes [Abstract]

The components of (provision for) benefit from income taxes

Year ended December 31 (in thousands)		2012 EUR				2011 EUR				2010 EUR
Current tax			(79,255)				(129,127)				(180,613)
Deferred tax			74,993				(52,548)				(40,090)
Provision for income taxes			(4,262)				(181,675)				(220,703)

The reconciliation between the (provision for) benefit from income taxes shown in the consolidated statements of operations, based on the effective tax rate, and expense based on the Dutch tax rate

Year ended December 31 (in thousands)		2012 EUR				%				2011 EUR				%				2010 EUR				%
Income before income taxes			1,150,578				100.0				1,648,635				100.0				1,242,523				100.0
Income tax provision based on ASML’s domestic rate			(287,644)				25.0				(412,159)				25.0				(316,843)				25.5
Effects of tax rates in foreign jurisdictions			9,786				(0.9)				20,663				(1.3)				15,878				(1.3)
Adjustments in respect of tax exempt income			23,532				(2.0)				19,134				(1.2)				19,987				(1.6)
Adjustments in respect of changes in the applicable tax rate 1			-				-				-				-				(569)				0.1
Adjustments in respect of tax incentives			143,160				(12.4)				180,096				(10.9)				66,881				(5.4)
Adjustments in respect of prior years’ current taxes			18,275				(1.6)				9,097				(0.6)				25,648				(2.1)
Movements in the liability for unrecognized tax benefits			95,465				(8.3)				6,634				(0.4)				(28,796)				2.3
Other credits and non-taxable items			(6,836)				0.6				(5,140)				0.4				(2,889)				0.3
Provision for income taxes			(4,262)				0.4				(181,675)				11.0				(220,703)				17.8

1 At the end of 2010, the Dutch government enacted a tax rate reduction from 25.5 percent in 2010 to 25.0 percent in 2011.

Income taxes recognized directly in equity (including other comprehensive income)

Income tax recognized in shareholders’ equity (in thousands)		2012 EUR				2011 EUR				2010 EUR
Current tax
Derivative financial instruments1			(1,066)				6,257				8,262
Tax (benefit) deficit from share-based payments			(2,116)				11				(106)
Total income tax recognized in shareholders’ equity			(3,182)				6,268				8,156

1 Recognized directly in Other Comprehensive Income.

The deferred tax position and liability for unrecognized tax benefits recorded on the consolidated balance sheets

As of December 31 (in thousands)		2012 EUR				2011 EUR
Liability for unrecognized tax benefits			(59,967)				(155,432)
Deferred tax position			114,527				137,946
Total			54,560				(17,486)

Reconciliation of the beginning and ending balance of the liability for unrecognized tax benefits

As of December 31 (in thousands)		2012 EUR				2011 EUR
Balance, January 1			155,432				162,066
Gross increases – tax positions in prior period			4,297				11,121
Gross decreases – tax positions in prior period			(92,521)				(24,566)
Gross increases – tax positions in current period			3,255				21,258
Settlements			-				(10,403)
Lapse of statute of limitations			(10,496)				(4,044)
Total liability for unrecognized tax benefits			59,967				155,432

The changes in deferred income tax assets and liabilities

Changes in deferred tax assets and liabilities (in thousands)		2012 EUR				2011 EUR
Balance, January 1			137,946				193,587
Consolidated statements of operations			(20,242)				(59,539)
Effect of changes in exchange rates			(3,177)				3,898
Balance, December 31			114,527				137,946

Deferred tax position

As of December 31 (in thousands)		2012 EUR				2011 EUR
Deferred tax assets – current			103,695				120,720
Deferred tax assets – non-current			39,443				38,735
Total deferred tax assets			143,138				159,455
Deferred tax liabilities – current			(271)				(214)
Deferred tax liabilities – non-current			(28,340)				(21,295)
Total deferred tax liabilities			(28,611)				(21,509)
Total			114,527				137,946

The composition of deferred tax assets and liabilities in the consolidated financial statements

Deferred tax assets composition of temporary differences (in thousands)		January 1, 2012 EUR				Consolidated statements of operations EUR				Effect of changes in exchange rates EUR				December 31, 2012 EUR
Capitalized research and development expenditures			34,374				(6,465)				(506)				27,403
Inventories			35,820				(7,351)				(302)				28,167
Deferred revenue			23,892				(3,083)				(237)				20,572
Provisions			14,515				7,296				(283)				21,528
Installation and warranty reserve			8,772				(1,508)				(113)				7,151
Tax effect carry-forward losses			7,735				(2,219)				41				5,557
Fixed assets			6,495				1,454				(151)				7,798
Restructuring and impairment			5,146				(733)				(77)				4,336
Alternative minimum tax credits1			5,028				229				(30)				5,227
Bilateral advance pricing agreement 2			1,426				(1,278)				-				148
Share-based payments			950				516				(33)				1,433
Other temporary differences			15,302				140				(1,624)				13,818
Total			159,455				(13,002)				(3,315)				143,138

1 Alternative minimum tax credits relate to prepaid US taxes which are credited against future taxable profits after the carry-forward losses used.

2 The Bilateral advance pricing agreement relates to intellectual property which is capitalized from a tax perspective resulting in a temporary difference.

Deferred tax liabilities composition of temporary differences (in thousands)		January 1, 2012 EUR				Consolidated statements of operations EUR				Effect of changes in exchange rates EUR				December 31, 2012 EUR
Fixed assets			(19,108)				(6,965)				183				(25,890)
Borrowing costs			(1,554)				(404)				-				(1,958)
Other temporary differences			(847)				129				(45)				(763)
Total			(21,509)				(7,240)				138				(28,611)

Deferred tax assets composition of temporary differences (in thousands)		January 1, 2011 EUR				Consolidated statements of operations EUR				Effect of changes in exchange rates EUR				December 31, 2011 EUR
Capitalized research and development expenditures			27,239				5,501				1,634				34,374
Inventories			71,124				(35,813)				509				35,820
Deferred revenue			10,890				11,746				1,256				23,892
Provisions			21,828				(7,463)				150				14,515
Installation and warranty reserve			8,092				98				582				8,772
Tax effect carry-forward losses			27,756				(18,695)				(1,326)				7,735
Fixed assets			4,386				1,872				237				6,495
Restructuring and impairment			6,074				(1,063)				135				5,146
Alternative minimum tax credits1			4,658				112				258				5,028
Bilateral advance pricing agreement2			7,993				(6,583)				16				1,426
Share-based payments			1,678				(808)				80				950
Other temporary differences			13,719				936				647				15,302
Total			205,437				(50,160)				4,178				159,455

1 Alternative minimum tax credits relate to prepaid US taxes which are credited against future taxable profits after the carry-forward losses used.

2 The Bilateral advance pricing agreement relates to intellectual property which is capitalized from a tax perspective resulting in a temporary difference.

Deferred tax liabilities composition of temporary differences (in thousands)		January 1, 2011 EUR				Consolidated statements of operations EUR				Effect of changes in exchange rates EUR				December 31, 2011 EUR
Fixed assets			(9,661)				(9,175)				(272)				(19,108)
Borrowing costs			(1,231)				(323)				-				(1,554)
Other temporary differences			(958)				119				(8)				(847)
Total			(11,850)				(9,379)				(280)				(21,509)

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The changes in deferred income tax assets and liabilities.

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The composition of deferred tax assets and liabilities in the consolidated financial statements.

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Tabular disclosure of the deferred tax position and liability for unrecognized tax benefits recoded on the balance sheet.

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Tabular disclosure of Income tax effects allocated directly to equity.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

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-Name FASB Interpretation (FIN)

-Number 48

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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