15. Deferred tax

Maturity (gross)

In € thousand

31/12/2016

31/12/2016

31/12/2015

31/12/2015

Up to 1 year

More than 1 year

Up to 1 year

More than 1 year

Deferred tax assets

15,541

174,738

26,899

165,618

Deferred tax liabilities

–89,089

–392,276

–104,526

–409,572

The differences between the tax carrying amounts and the carrying amounts in the IFRS consolidated statement of financial position have the following effect:

In € thousand

31/12/2016

31/12/2015

Deferred tax assets (gross)

 

 

Technical items

49,174

58,007

Investments

48,266

24,531

Actuarial gains and losses on defined benefit obligations

76,336

70,426

Loss carried forward

9,716

11,664

Other items

6,786

27,890

Total

190,278

192,517

 

 

 

Deferred tax liabilities (gross)

 

 

Technical items

–257,393

–225,671

Investments

–167,668

–198,165

Actuarial gains and losses on defined benefit obligations

0

–18

Other items

–56,304

–90,244

Total

–481,365

–514,098

Net deferred tax

–291,087

–321,581

The deferred tax assets and deferred tax liabilities stated in the consolidated statement of financial position performed as follows:

In € thousand

Net deferred tax

At 1 January 2015

–343,824

Changes recognised in profit/(loss)

–6,674

Changes recognised in other comprehensive income

29,540

Changes due to acquisitions

355

Foreign exchange differences

–977

At 31 December 2015

–321,581

At 1 January 2016

–321,581

Changes recognised in profit/(loss)

27,977

Changes recognised in other comprehensive income

–23,203

Changes due to acquisitions

37

Reclassifications held for sale

25,736

Foreign exchange differences

–53

At 31 December 2016

–291,087

Changes recorded in other comprehensive income essentially relate to measurements of financial instruments available-for-sale and revaluation of defined benefit obligations.

The following deferred tax assets were not recognised as a realisation of these in the near future cannot be assumed, taking maturities into account.

In € thousand

31/12/2016

31/12/2015

Tax assets from loss carryforwards

23,905

24,093

These tax assets are forfeited as follows:

In € thousand

31/12/2016

31/12/2015

Up to 1 year

662

0

2 to 5 years

23,681

38,143

More than 5 years

152,937

172,752

Total

177,280

210,895