16. Deferred tax assets


Deferred taxes

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

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