(XLS:) Download

 

  

2017/2018
EUR 1,000

  

2016/2017
EUR 1,000

Current income taxes

  

31,317.1

  

33,876.6

Adjustment for deferred taxes

  

2,176.3

  

11,902.4

 

  

33,493.4

  

45,779.0

Expenses for taxes on income are EUR 5,364.2 thousand lower (previous year: EUR 5,175.4 thousand lower) than the calculated expenses for taxes on income that result from applying the respective tax rates to the earnings before taxes on income. The reasons for the difference between the calculated and reported income tax expenses are as follows:

(XLS:) Download

 

  

2017/2018
EUR 1,000

  

2016/2017
EUR 1,000

Earnings before taxes

  

158,117.1

  

202,452.9

Calculated tax expense

  

38,857.6

  

50,954.4

Tax effects from

  

 

  

 

Earnings from at equity companies and investments

  

-5,442.2

  

-6,781.4

Other items

  

78.0

  

1,606.0

Effective tax expense

  

33,493.4

  

45,779.0

Effective tax rate in %

  

21.2

  

22.6

Temporary differences between the amounts recognised in the consolidated financial statements and the respective taxable amounts have the following effects on the reported deferred taxes:

(XLS:) Download

 

  

Assets

  

Liabilities

  

Net

 

  

2018
EUR 1,000

  

2017
EUR 1,000

  

2018
EUR 1,000

  

2017
EUR 1,000

  

2018
EUR 1,000

  

2017
EUR 1,000

Intangible assets

  

–

  

–

  

-13,994.4

  

-14,354.2

  

-13,994.4

  

-14,354.2

Property, plant and equipment

  

15,227.4

  

14,916.1

  

-86,656.6

  

-85,053.7

  

-71,429.2

  

-70,137.6

Financial assets

  

3,981.7

  

4,125.4

  

-6,853.7

  

-8,566.5

  

-2,872.0

  

-4,441.1

Other non-current assets

  

–

  

–

  

-568.1

  

-690.9

  

-568.1

  

-690.9

Provisions

  

33,607.6

  

29,921.7

  

-6,496.0

  

-4,389.8

  

27,111.6

  

25,531.9

Untaxed reserves

  

–

  

–

  

-15,973.2

  

-16,850.6

  

-15,973.2

  

-16,850.6

Construction cost subsidies

  

21,259.4

  

21,701.8

  

-2,861.7

  

-3,138.6

  

18,397.7

  

18,563.2

Other non-current liabilities

  

1,699.9

  

1,859.5

  

–

  

–

  

1,699.9

  

1,859.5

Hedge accounting

  

–

  

2,026.1

  

-11,845.0

  

–

  

-11,845.0

  

2,026.1

Outstanding write-downs to attributable fair value

  

4,105.4

  

6,171.7

  

 

  

–

  

4,105.4

  

6,171.7

Other

  

974.0

  

860.6

  

-315.3

  

-395.4

  

658.7

  

465.2

Deferred tax assets/liabilities before offsetting

  

80,855.4

  

81,582.9

  

-145,564.0

  

-133,439.7

  

-64,708.6

  

-51,856.8

(XLS:) Download

 

  

Balance as of 30/09/2018
EUR 1,000

  

Change in the scope of consoli­dation
EUR 1,000

  

Currency translation items
EUR 1,000

  

Re­cognised in equity
EUR 1,000

  

Re­cognised in profit or loss
EUR 1,000

  

Balance as of 01/10/2017
EUR 1,000

Intangible assets

  

-13,994.4

  

 

  

-12.8

  

–

  

372.6

  

-14,354.2

Property, plant and equipment

  

-71,429.2

  

-72.9

  

-34.0

  

–

  

-1,184.7

  

-70,137.6

Financial assets

  

-2,872.0

  

–

  

–

  

1,601.5

  

-32.4

  

-4,441.1

Other non-current assets

  

-568.1

  

–

  

–

  

–

  

122.8

  

-690.9

Provisions

  

27,111.6

  

–

  

7.1

  

1,698.7

  

-126.1

  

25,531.9

Untaxed reserves

  

-15,973.2

  

–

  

–

  

–

  

877.4

  

-16,850.6

Construction cost subsidies

  

18,397.7

  

–

  

-0.1

  

–

  

-165.4

  

18,563.2

Other non-current liabilities

  

1,699.9

  

–

  

–

  

–

  

-159.6

  

1,859.5

Hedge accounting

  

-11,845.0

  

–

  

–

  

-13,871.1

  

–

  

2,026.1

Outstanding write-downs to attributable fair value

  

4,105.4

  

–

  

–

  

–

  

-2,066.3

  

6,171.7

Other

  

658.7

  

–

  

8.1

  

–

  

185.4

  

465.2

 

  

-64,708.6

  

-72.9

  

-31.7

  

-10,570.9

  

-2,176.3

  

-51,856.8

(XLS:) Download

 

  

Balance as of 30/09/2017
EUR 1,000

  

Change in the scope of consoli­dation
EUR 1,000

  

Currency translation items
EUR 1,000

  

Re­cognised in equity
EUR 1,000

  

Re­cognised in profit or loss
EUR 1,000

  

Balance as of 01/10/2016
EUR 1,000

Intangible assets

  

-14,354.2

  

–

  

-59.0

  

–

  

652.0

  

-14,947.2

Property, plant and equipment

  

-70,137.6

  

–

  

-137.6

  

–

  

-10,213.2

  

-59,786.8

Financial assets

  

-4,441.1

  

–

  

–

  

-522.1

  

127.4

  

-4,046.4

Other non-current assets

  

-690.9

  

–

  

–

  

–

  

151.4

  

-842.3

Provisions

  

25,531.9

  

–

  

7.8

  

-4,903.7

  

-2,202.7

  

32,630.5

Untaxed reserves

  

-16,850.6

  

–

  

–

  

–

  

1,080.8

  

-17,931.4

Construction cost subsidies

  

18,563.2

  

–

  

11.1

  

–

  

479.3

  

18,072.8

Other non-current liabilities

  

1,859.5

  

–

  

–

  

–

  

-68.4

  

1,927.9

Hedge accounting

  

2,026.1

  

–

  

–

  

-9,787.0

  

-215.3

  

12,028.4

Outstanding write-downs to attributable fair value

  

6,171.7

  

–

  

–

  

–

  

-1,863.1

  

8,034.8

Other

  

465.2

  

–

  

4.7

  

–

  

169.4

  

291.1

 

  

-51,856.8

  

–

  

-173.0

  

-15,212.8

  

-11,902.4

  

-24,568.6

No deferred tax liabilities were recognised for temporary differences associated with fully consolidated subsidiaries, joint arrangements, or associated companies in the amount of EUR 442,239.4 thousand (previous year: EUR 338,413.5 thousand).

Deferred taxes in the amount of EUR 1,601.5 thousand (previous year: EUR -522.1 thousand) pertain to changes in value of investments and securities available for sale; deferred taxes in the amount of EUR -13,871.1 thousand (previous year: EUR -9,787.0 thousand) pertain to changes in value from hedge accounting recognised in equity.