|
|
2021/2022 |
|
2020/2021 |
|---|---|---|---|---|
Current income taxes |
|
5,858.6 |
|
33,418.4 |
Adjustment for deferred taxes |
|
4,830.1 |
|
2,991.9 |
|
|
10,688.7 |
|
36,410.3 |
Expenses for taxes on income are EUR 19,444.6 thousand lower (previous year: EUR 4,987.6 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:
|
|
2021/2022 |
|
2020/2021 |
|---|---|---|---|---|
Earnings before income taxes |
|
121,909.7 |
|
168,269.2 |
Imputed tax expenses |
|
30,133.3 |
|
41,397.9 |
Tax effects from |
|
|
|
|
Tax-free earnings from companies measured at equity and tax-free investment income |
|
-4,821.6 |
|
-4,410.9 |
Tax-free profits from reorganisation measures (32) |
|
-9,260.4 |
|
- |
Impact of the eco-social tax reform on deferred taxes |
|
-5,206.8 |
|
- |
Other items |
|
-155.8 |
|
-576.7 |
Effective tax income/expenses |
|
10,688.7 |
|
36,410.3 |
Effective tax rate in % |
|
8.8 |
|
21.6 |
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:
|
|
Assets |
|
Liabilities |
|
Net |
||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|
|
2022 |
|
2021 |
|
2022 |
|
2021 |
|
2022 |
|
2021 |
Intangible assets |
|
- |
|
- |
|
-19,691.1 |
|
-22,900.3 |
|
-19,691.1 |
|
-22,900.3 |
Property, plant and equipment |
|
7,811.9 |
|
9,650.5 |
|
-47,605.9 |
|
-40,139.6 |
|
-39,794.0 |
|
-30,489.1 |
Financial assets |
|
3,295.0 |
|
3,830.5 |
|
-7,539.6 |
|
-6,696.9 |
|
-4,244.6 |
|
-2,866.4 |
Provisions |
|
28,456.1 |
|
43,282.5 |
|
-1,273.5 |
|
-1,456.7 |
|
27,182.6 |
|
41,825.8 |
Untaxed reserves |
|
- |
|
- |
|
-12,376.1 |
|
-14,037.1 |
|
-12,376.1 |
|
-14,037.1 |
Construction cost subsidies |
|
284.0 |
|
17.4 |
|
-1,739.3 |
|
-1,896.3 |
|
-1,455.3 |
|
-1,878.9 |
Cash flow hedge reserve |
|
- |
|
2,186.5 |
|
-79,900.0 |
|
-32,690.5 |
|
-79,900.0 |
|
-30,504.0 |
Leasing |
|
17,214.7 |
|
17,064.3 |
|
-17,137.0 |
|
-17,835.7 |
|
77.7 |
|
-771.4 |
Outstanding write-downs to fair value |
|
- |
|
180.1 |
|
- |
|
- |
|
- |
|
180.1 |
Current derivative financial instruments |
|
239,654.6 |
|
62,006.9 |
|
-320,236.3 |
|
-61,462.9 |
|
-80,581.7 |
|
544.0 |
Non-current derivative financial instruments |
|
243,482.9 |
|
17,423.0 |
|
-162,298.2 |
|
-18,693.1 |
|
81,184.7 |
|
-1,270.1 |
Other |
|
6,998.2 |
|
6,945.1 |
|
-1,117.7 |
|
-748.3 |
|
5,880.5 |
|
6,196.8 |
Deferred tax assets/ |
|
547,197.4 |
|
162,586.8 |
|
-670,914.7 |
|
-218,557.4 |
|
-123,717.3 |
|
-55,970.6 |
|
|
Balance |
|
Disposal |
|
Exchange |
|
Recognised |
|
Recognised |
|
Balance |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Intangible assets |
|
-19,691.1 |
|
- |
|
-43.1 |
|
- |
|
3,252.3 |
|
-22,900.3 |
Property, plant and equipment |
|
-39,794.0 |
|
- |
|
-152.5 |
|
- |
|
-9,152.4 |
|
-30,489.1 |
Financial assets |
|
-4,244.6 |
|
- |
|
- |
|
-924.5 |
|
-453.7 |
|
-2,866.4 |
Provisions |
|
27,182.6 |
|
- |
|
32.5 |
|
-12,317.9 |
|
-2,357.8 |
|
41,825.8 |
Untaxed reserves |
|
-12,376.1 |
|
- |
|
- |
|
- |
|
1,661.0 |
|
-14,037.1 |
Construction cost subsidies |
|
-1,455.3 |
|
- |
|
- |
|
- |
|
423.6 |
|
-1,878.9 |
Cash flow hedge reserve |
|
-79,900.0 |
|
- |
|
- |
|
-49,396.0 |
|
- |
|
-30,504.0 |
Leasing |
|
77.7 |
|
- |
|
- |
|
- |
|
849.1 |
|
-771.4 |
Outstanding write-downs to fair value |
|
- |
|
- |
|
- |
|
- |
|
-180.1 |
|
180.1 |
Current derivative financial instruments |
|
-80,581.7 |
|
- |
|
- |
|
- |
|
-81,125.7 |
|
544.0 |
Non-current derivative financial instruments |
|
81,184.7 |
|
- |
|
- |
|
- |
|
82,454.8 |
|
-1,270.1 |
Other |
|
5,880.5 |
|
- |
|
-115.1 |
|
- |
|
-201.2 |
|
6,196.8 |
|
|
-123,717.3 |
|
- |
|
-278.2 |
|
-62,638.4 |
|
-4,830.1 |
|
-55,970.6 |
|
|
Balance |
|
Disposal |
|
Exchange |
|
Recognised |
|
Recognised |
|
Balance |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
Intangible assets |
|
-22,900.3 |
|
- |
|
-68.6 |
|
- |
|
111.0 |
|
-22,942.7 |
Property, plant and equipment |
|
-30,489.1 |
|
2,634.2 |
|
-284.6 |
|
- |
|
-9,308.3 |
|
-23,530.4 |
Financial assets |
|
-2,866.4 |
|
- |
|
- |
|
-1,428.2 |
|
1,169.1 |
|
-2,607.3 |
Provisions |
|
41,825.8 |
|
- |
|
61.5 |
|
898.3 |
|
7,047.9 |
|
33,818.1 |
Untaxed reserves |
|
-14,037.1 |
|
- |
|
- |
|
- |
|
637.4 |
|
-14,674.5 |
Construction cost subsidies |
|
-1,878.9 |
|
- |
|
- |
|
- |
|
-1,746.9 |
|
-132.0 |
Cash flow hedge reserve |
|
-30,504.0 |
|
- |
|
- |
|
-35,688.6 |
|
- |
|
5,184.6 |
Leasing |
|
-771.4 |
|
- |
|
- |
|
- |
|
-866.5 |
|
95.1 |
Outstanding write-downs to fair value |
|
180.1 |
|
- |
|
- |
|
- |
|
-180.0 |
|
360.1 |
Current derivative financial instruments |
|
544.0 |
|
- |
|
- |
|
- |
|
318.8 |
|
225.2 |
Non-current derivative financial instruments |
|
-1,270.1 |
|
- |
|
- |
|
- |
|
-1,218.4 |
|
-51.7 |
Other |
|
6,196.8 |
|
-39.0 |
|
-9.4 |
|
- |
|
1,044.0 |
|
5,201.2 |
|
|
-55,970.6 |
|
2,595.2 |
|
-301.1 |
|
-36,218.5 |
|
-2,991.9 |
|
-19,054.3 |
No deferred tax liabilities were recognised for temporary differences of EUR 922,656.1 thousand (previous year: EUR 643,621.4 thousand) in connection with fully consolidated subsidiaries, joint ventures and associated companies. Deferred taxes in the amount of EUR -924.5 thousand (previous year: EUR -1,428.2 thousand) pertain to changes in value of investments and securities FVOCI recognised outside of profit or loss; deferred taxes in the amount of EUR -49,396.0 thousand (previous year: EUR -35,688.6 thousand) pertain to changes in value from hedge accounting recognised outside of profit or loss.