v2.4.0.6

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Components of Income Tax Expense

Statutory rate reconciliation for continuing operations:

		Year ended December 31,
		2012				2011 (Restated, see Note 2)				2010 (Restated, see Note 2)
Tax at US statutory rate of 35%		$	(123,039	)		$	(445,922	)		$	(56,582	)
Tax rate differences			43,142				201,837				22,293
Valuation allowance			13,538				61,293				29,675
Permanent differences			86,906				220,304				(9,247	)
Other			(8,850	)			0				0
Income tax (benefit)/expense		$	11,697			$	37,512			$	(13,861	)

Components Of Provision For Income Taxes From Continuing Operations

The Company’s significant components of the provision for income taxes from continuing operations were as follows:

		2012				2011 (Restated, see Note 2)				2010 (Restated, see Note 2)
Current (domestic)		$	483			$	0			$	0
Current (foreign)			12,797				14,687				17,391
Deferred (domestic)			(1,680	)			1,499				(3,367	)
Deferred (foreign)			97				21,326				(27,885	)
Income tax (benefit)/expense		$	11,697			$	37,512			$	(13,861	)

Pre-Tax Book Income Earned From Continuing Operations

The Company is headquartered in the US. Pre-tax book loss earned from continuing operations in the US (domestic) and outside the US (foreign) in 2012, 2011 and 2010 was as follows:

		2012				2011				2010
Pre-tax income/(loss)—domestic		$	(44,928	)		$	(9,394	)		$	(21,068	)
Pre-tax income/(loss)—foreign			(306,613	)			(1,278,714	)			(135,317	)
		$	(351,541	)		$	(1,288,108	)		$	(156,385	)

Components of Deferred Tax Assets and Liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:

		December 31,
		2012				2011 (Restated, see Note 2)				2010 (Restated, see Note 2)
Deferred tax assets
Accrued expenses, deferred income and prepaid		$	18,275			$	20,149			$	11,163
Allowance for doubtful accounts receivable			7,083				3,050				6,493
Unrealized foreign exchange losses			14,473				29,224				8,510
Net operating loss carry-forward benefit			55,834				54,708				70,596
Receivables			8,289				0				0
Property, plant & equipment, intangibles			5,775				0				0
Other			7,810				1,664				144
Valuation allowance			(99,656	)			(86,118	)			(35,778	)
Deferred tax asset, net of valuation allowance		$	17,883			$	22,677			$	61,128
Deferred tax liability
Trademarks			81,546				78,956				110,832
Unrealized foreign exchange gains			184				13,320				535
Investments in subsidiaries			3,335				4,135				0
Property, plant and equipment			14,868				6,735				0
Customer relationships			0				1,425				0
Timing differences in finance type leases			0				339				349
Deferred income			0				1,265				276
ASC 470 impact			276				1,500				2,998
Payables			7,770				0				0
Receivables			2,572				0				0
Other			938				5,637				9,771
Deferred tax liability		$	111,489			$	113,312			$	124,761
Total deferred tax asset, net of valuation allowance			17,883				22,677				61,128
Total deferred tax liability			111,489				113,312				124,761
Total net deferred tax			(93,606	)			(90,635	)			(63,633	)
Classified as
Current deferred tax asset			2,298				4,717				51,682
Non-current deferred tax asset			3,037				0				6,649
Current deferred tax liability			(4,907	)			0				0
Non-current deferred tax liability			(94,034	)			(95,352	)			(121,964	)
Total net deferred tax		$	(93,606	)		$	(90,635	)		$	(63,633	)

Summary Of Tax Losses Carried Forward

Tax losses can be carried forward for the following periods:

Hungary*			Unrestricted period
U.S.			20 years
Russia			10 years
Poland			5 years

* In some circumstances the Tax Office’s permission to carry the loss forward is required.

Amounts and Expiration dates of Operating Loss Carryforwards for Tax Purposes

The amounts and expiration dates of operating loss carryforwards for tax purposes

Expiration date		Amount of operating loss carried forward
31 December 2013		$	32,326
31 December 2014			94,305
31 December 2015			87,016
31 December 2016			14,026
31 December 2017			4,493
Afterwards			64,821
		$	296,987

Changes In Accrual for Unrecognized Income Tax Benefits and Related Interest and Penalties

The following table summarizes the changes in the accrual for unrecognized income tax benefits and related interest and penalties for the years ended December 31, 2012, 2011 and 2010:

		2012								2011								2010
		Unrecognized income tax benefits				Interest and penalties				Unrecognized income tax benefits				Interest and penalties				Unrecognized income tax benefits				Interest and penalties
Balance, beginning of the period		$	5,044			$	2,093			$	3,000			$	0			$	0			$	0
Additions based on tax positions related to the current year			5,606				457				0				0				0				0
Additions of tax positions of prior years			8,474				806				5,044				2,093				3,000				0
Reductions of tax positions of prior year			(1,415	)			(20	)			(3,000	)			0				0				0
Reductions of tax positions relating to settlements with taxing authorities			(1,831	)			(977	)			0				0				0				0
Foreign currency translation adjustment			574				117				0				0				0				0
Balance, end of period		$	16,452			$	2,476			$	5,044			$	2,093			$	3,000			$	0

Summary Of Tax Examinations

Tax liabilities (including corporate income tax, Value Added Tax (VAT), social security and other taxes) of the Company’s subsidiaries may be subject to examinations by the tax authorities for up to certain period from the end of the year the tax is payable, as follows:

Poland			5 years
Hungary			5 years
Russia			3 years

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