|
|
2019/2020 |
|
2018/2019 |
|---|---|---|---|---|
Current income taxes |
|
27,304.2 |
|
32,494.6 |
Adjustment for deferred taxes |
|
-1,470.5 |
|
-34,221.2 |
|
|
25,833.7 |
|
-1,726.6 |
Expenses for taxes on income are EUR 2,807.6 thousand lower (previous year: EUR 15,012.7 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:
|
|
2019/2020 |
|
2018/2019 |
|---|---|---|---|---|
Earnings before taxes |
|
127,045.0 |
|
55,674.6 |
Imputed tax expenses |
|
31,164.7 |
|
13,286.1 |
Tax effects from |
|
|
|
|
Tax-free earnings from companies measured at equity and tax-free investment income |
|
-4,069.3 |
|
-3,586.9 |
Remeasurement at the fair value (see item 3.2) |
|
– |
|
-12,062.0 |
Other items |
|
-1,261.7 |
|
636.2 |
Effective tax income/expenses |
|
25,833.7 |
|
-1,726.6 |
Effective tax rate in % |
|
20.3 |
|
-3.1 |
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:
|
|
Assets |
|
Liabilities |
|
Net |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
2020 |
|
2019 |
|
2020 |
|
2019 |
|
2020 |
|
2019 |
Intangible assets |
|
– |
|
– |
|
-22,942.7 |
|
-23,389.3 |
|
-22,942.7 |
|
-23,389.3 |
Property, plant and equipment |
|
10,148.8 |
|
10,258.9 |
|
-33,679.2 |
|
-35,732.9 |
|
-23,530.4 |
|
-25,474.0 |
Financial assets |
|
4,037.3 |
|
3,357.5 |
|
-6,644.6 |
|
-3,936.0 |
|
-2,607.3 |
|
-578.5 |
Other non-current assets |
|
– |
|
– |
|
-1,550.4 |
|
-1,099.6 |
|
-1,550.4 |
|
-1,099.6 |
Provisions |
|
37,172.9 |
|
37,726.2 |
|
-3,354.8 |
|
-2,090.5 |
|
33,818.1 |
|
35,635.7 |
Untaxed reserves |
|
– |
|
– |
|
-14,674.5 |
|
-15,259.6 |
|
-14,674.5 |
|
-15,259.6 |
Construction cost subsidies |
|
2,232.4 |
|
2,050.3 |
|
-2,364.4 |
|
-2,584.8 |
|
-132.0 |
|
-534.5 |
Other non-current liabilities |
|
4,555.3 |
|
4,515.1 |
|
– |
|
– |
|
4,555.3 |
|
4,515.1 |
Hedge accounting |
|
5,312.2 |
|
-427.7 |
|
– |
|
– |
|
5,312.2 |
|
-427.7 |
Leasing |
|
17,244.8 |
|
– |
|
-17,149.7 |
|
– |
|
95.1 |
|
– |
Outstanding write-downs to fair value |
|
360.1 |
|
1,631.4 |
|
– |
|
– |
|
360.1 |
|
1,631.4 |
Other |
|
7,940.1 |
|
4,230.1 |
|
-5,697.9 |
|
-3,267.1 |
|
2,242.2 |
|
963.0 |
Deferred tax assets/ |
|
89,003.9 |
|
63,341.8 |
|
-108,058.2 |
|
-87,359.8 |
|
-19,054.3 |
|
-24,018.0 |
|
|
Balance 30.09.2020 |
|
Change in the scope of consolidation |
|
Exchange differences |
|
Recognised in equity |
|
Recognised in profit |
|
Balance 01.10.2019 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Intangible assets |
|
-22,942.7 |
|
-201.8 |
|
57.9 |
|
– |
|
590.5 |
|
-23,389.3 |
Property, plant and equipment |
|
-23,530.4 |
|
– |
|
219.1 |
|
– |
|
1,724.5 |
|
-25,474.0 |
Financial assets |
|
-2,607.3 |
|
– |
|
– |
|
-1,290.4 |
|
-738.4 |
|
-578.5 |
Other non-current assets |
|
-1,550.4 |
|
– |
|
– |
|
– |
|
-450.8 |
|
-1,099.6 |
Provisions |
|
33,818.1 |
|
– |
|
-37.3 |
|
-890.4 |
|
-889.9 |
|
35,635.7 |
Untaxed reserves |
|
-14,674.5 |
|
– |
|
– |
|
– |
|
585.1 |
|
-15,259.6 |
Construction cost subsidies |
|
-132.0 |
|
– |
|
-5.1 |
|
– |
|
407.6 |
|
-534.5 |
Other non-current liabilities |
|
4,555.3 |
|
– |
|
– |
|
– |
|
40.2 |
|
4,515.1 |
Hedge accounting |
|
5,312.2 |
|
– |
|
– |
|
5,611.8 |
|
128.1 |
|
-427.7 |
Leasing |
|
95.1 |
|
– |
|
– |
|
– |
|
95.1 |
|
– |
Outstanding write-downs to fair value |
|
360.1 |
|
– |
|
– |
|
– |
|
-1,271.3 |
|
1,631.4 |
Other |
|
2,242.2 |
|
24.8 |
|
4.6 |
|
– |
|
1,249.8 |
|
963.0 |
|
|
-19,054.3 |
|
-177.0 |
|
239.2 |
|
3,431.0 |
|
1,470.5 |
|
-24,018.0 |
|
|
Balance 30.09.2019 |
|
Change in the scope of consolidation |
|
Exchange differences |
|
Recognised in equity |
|
Recognised in profit |
|
Balance 01.10.2018 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
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 |
No deferred tax liabilities were recognised for temporary differences of EUR 505,607.9 thousand (previous year: EUR 486,741.8 thousand) in connection with fully consolidated subsidiaries, joint ventures and associated companies.
Deferred taxes in the amount of EUR -1,290.4 thousand (previous year: EUR -1,340.8 thousand) pertain to changes in value of investments and securities FVOCI recognised outside of profit or loss; deferred taxes in the amount of EUR 5,611.8 thousand (previous year: EUR 11,417.9 thousand) pertain to changes in value from hedge accounting recognised outside of profit or loss.