13. Income tax

The breakdown of the income tax items in the profit and loss account and to equity is as follows:

x € 1,000		2011		2010
Consolidated profit and loss account
Current income tax		-754		-2,881
Deferred income tax:
Related to items charged or credited directly to equity		976		-2,647
Income tax expense reported in the consolidated profit and loss account		222		-5,528
Consolidated statement of changes in equity
Deferred income tax related to items charged or credited directly to equity:
change on forward currency contracts		-135		-351
		1,236		-
Income tax expense charged or credited to equity		1,101		-351

The effective tax burden on pre-tax profit differs from the nominal income tax rate in the Netherlands. A breakdown of this gap is illustrated in the table below:

in %		2011		2010
Domestic nominal income tax rate		25.0		25.5
Revision taxes prior years including rate change from 25.5% to 25%		-		-1.8
Different foreign tax		-10.6		-
Non-compensable fiscal losses		-56.8		-4.0
Non-deductable amounts		-		-
Effective tax burden		-42.4		19.7