31/12/2015 |
31/12/2014 |
|
In € thousand |
|
|
Deferred tax assets |
9,427 |
6,630 |
Deferred tax liabilities |
–334,696 |
–355,424 |
Net deferred taxes |
–325,268 |
–348,794 |
Maturity (gross - before offsetting) |
31/12/2015 |
31/12/2015 |
31/12/2014 |
31/12/2014 |
In € thousand |
up to 1 year |
more than 1 year |
up to 1 year |
more than 1 year |
Deferred tax assets |
26,899 |
161,930 |
16,482 |
160,233 |
Deferred tax liabilities |
–104,526 |
–409,572 |
–42,092 |
–483,417 |
The differences between the tax carrying amounts and the carrying amounts in the IFRS consolidated statement of financial position have the following effect:
Deferred tax assets |
|
|
In € thousand |
31/12/2015 |
31/12/2014 |
Technical items |
54,319 |
53,975 |
Investments |
24,531 |
18,854 |
Actuarial gains and losses on defined benefit obligations |
70,426 |
74,611 |
Loss carried forward |
11,664 |
8,513 |
Partial depreciation in accordance with § 12 KStG |
0 |
0 |
Other items |
27,890 |
20,762 |
|
|
|
Deferred tax liabilities |
|
|
Technical items |
–225,671 |
–228,606 |
Investments |
–198,165 |
–247,057 |
Actuarial gains and losses on defined benefit obligations |
–18 |
–114 |
Other items |
–90,244 |
–49,732 |
Net deferred taxes |
–325,268 |
–348,794 |
The deferred tax assets and deferred tax liabilities stated in the consolidated statement of financial position performed as follows:
In € thousand |
Net deferred taxes |
As at 1 January 2014 |
–190,285 |
Changes recognised in profit/(loss) |
–47,534 |
Changes recognised in other comprehensive income |
–107,319 |
Changes due to acquisitions |
–2,919 |
Foreign exchange differences |
–737 |
As at 31 December 2014 |
–348,794 |
As at 1 January 2015 |
–348,794 |
Changes recognised in profit/(loss) |
–5,392 |
Changes recognised in other comprehensive income |
29,540 |
Changes due to acquisitions |
355 |
Foreign exchange differences |
–977 |
As at 31 December 2015 |
–325,268 |
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 realisation of these in the near future cannot be assumed.
In € thousand |
31/12/2015 |
31/12/2014 |
Tax assets from loss carryforwards |
9,767 |
7,782 |
For tax loss carryforwards amounting to € 7,501 thousand (2014: € 14,979 thousand) there were no deferred tax assets recognised. These tax assets are forfeited as follows:
In € thousand |
31/12/2015 |
31/12/2014 |
up to 1 year |
0 |
0 |
2 to 5 years |
1,200 |
2,397 |
more than 5 years |
0 |
0 |
Total |
1,200 |
2,397 |
