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2018/2019
EUR 1,000

  

2017/2018
EUR 1,000

Current income taxes

  

32,494.6

  

31,317.1

Adjustment for deferred taxes

  

-34,221.2

  

2,176.3

 

  

-1,726.6

  

33,493.4

Expenses for taxes on income are EUR 15,012.7 thousand lower (previous year: EUR 5,364.2 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:

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2018/2019
EUR 1,000

  

2017/2018
EUR 1,000

Earnings before taxes

  

55,674.6

  

158,117.1

Imputed tax expenses

  

13,286.1

  

38,857.6

Tax effects from

  

 

  

 

Tax-free earnings from companies measured at equity and tax-free investment income

  

-3,586.9

  

-5,442.2

Remeasurement at the fair value (see item 3.2)

  

-12,062.0

  

–

Other items

  

636.2

  

78.0

Effective tax income/expenses

  

-1,726.6

  

33,493.4

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:

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Assets

  

Liabilities

  

Net

 

  

2019
EUR 1,000

  

2018
EUR 1,000

  

2019
EUR 1,000

  

2018
EUR 1,000

  

2019
EUR 1,000

  

2018
EUR 1,000

Intangible assets

  

–

  

–

  

-23,389.3

  

-13,994.4

  

-23,389.3

  

-13,994.4

Property, plant and equipment

  

10,258.9

  

15,227.4

  

-35,732.9

  

-86,656.6

  

-25,474.0

  

-71,429.2

Financial assets

  

3,357.5

  

3,981.7

  

-3,936.0

  

-6,853.7

  

-578.5

  

-2,872.0

Other non-current assets

  

–

  

–

  

-1,099.6

  

-568.1

  

-1,099.6

  

-568.1

Provisions

  

37,726.2

  

33,607.6

  

-2,090.5

  

-6,496.0

  

35,635.7

  

27,111.6

Untaxed reserves

  

–

  

–

  

-15,259.6

  

-15,973.2

  

-15,259.6

  

-15,973.2

Construction cost subsidies

  

2,050.3

  

21,259.4

  

-2,584.8

  

-2,861.7

  

-534.5

  

18,397.7

Other non-current liabilities

  

4,515.1

  

1,699.9

  

–

  

–

  

4,515.1

  

1,699.9

Hedge accounting

  

-427.7

  

–

  

–

  

-11,845.0

  

-427.7

  

-11,845.0

Outstanding write-downs to fair value

  

1,631.4

  

4,105.4

  

–

  

–

  

1,631.4

  

4,105.4

Other

  

4,230.1

  

974.0

  

-3,267.1

  

-315.3

  

963.0

  

658.7

Deferred tax assets/liabilities before offsetting

  

63,341.8

  

80,855.4

  

-87,359.8

  

-145,564.0

  

-24,018.0

  

-64,708.6

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Balance 30.09.2019
EUR 1,000

  

Change in the
scope of
consolidation
EUR 1,000

  

Exchange differences
EUR 1,000

  

Recognised
in equity
EUR 1,000

  

Recognised in profit or loss
EUR 1,000

  

Balance 01.10.2018
EUR 1,000

Intangible assets

  

-23,389.3

  

-10,263.5

  

0.8

  

–

  

867.8

  

-13,994.4

Property, plant and equipment

  

-25,474.0

  

–

  

2.7

  

–

  

45,952.5

  

-71,429.2

Financial assets

  

-578.5

  

8.4

  

–

  

-1,348.7

  

3,633.8

  

-2,872.0

Other non-current assets

  

-1,099.6

  

–

  

–

  

–

  

-531.5

  

-568.1

Provisions

  

35,635.7

  

889.6

  

-0.4

  

5,925.3

  

1,709.6

  

27,111.6

Untaxed reserves

  

-15,259.6

  

–

  

–

  

–

  

713.6

  

-15,973.2

Construction cost subsidies

  

-534.5

  

–

  

–

  

–

  

-18,932.2

  

18,397.7

Other non-current liabilities

  

4,515.1

  

–

  

–

  

–

  

2,815.2

  

1,699.9

Hedge accounting

  

-427.7

  

–

  

–

  

11,417.9

  

-0.6

  

-11,845.0

Outstanding write-downs to fair value

  

1,631.4

  

-8.4

  

–

  

–

  

-2,465.6

  

4,105.4

Other

  

963.0

  

-106.8

  

-55.4

  

7.9

  

458.6

  

658.7

 

  

-24,018.0

  

-9,480.7

  

-52.3

  

16,002.4

  

34,221.2

  

-64,708.6

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Balance 30.09.2018
EUR 1,000

  

Change in the
scope of
consolidation
EUR 1,000

  

Exchange differences
EUR 1,000

  

Recognised
in equity
EUR 1,000

  

Recognised in profit or loss
EUR 1,000

  

Balance 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 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

  

-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 486,741.8 thousand (previous year: EUR 442,239.4 thousand).

Deferred taxes in the amount of EUR -1,340.8 thousand (previous year: EUR 1,601.5 thousand) pertain to changes in value of investments and securities FVOCI (previous year: available for sale); deferred taxes in the amount of EUR 11,417.9 thousand (previous year: EUR -13,871.1 thousand) pertain to changes in value from hedge accounting recognised outside of profit or loss.