AIRBUS - 2019 Financial Statements

2.4 Airbus Performance Notes to the IFRS Consolidated Financial Statements /

Deferred income taxes as of 31 December 2019 are related to the following assets and liabilities:

Movement through income statement

31 December 2019

1 January 2019 Other movements

Deferred tax assets

Deferred tax liabilities

R&D tax credits

Deferred tax benefit (expense)

Deferred tax assets

Deferred tax liabilities

OCI / IAS 19 Others (1)

(In € million)

Intangible assets

147

(462)

0

(16)

0

49

221

(503)

Property, plant and equipment

613 (1,011)

0

(3)

0

176

55

(281)

Investments and other long-term financial assets

1,416

(14)

0

21

0

436

1,897

(38)

Inventories

1,416

(13)

0

(3) 51

0 0 0 0 0 0 0

1,199 1,292

2,636 1,937

(37)

Receivables and other assets

646 (1,681)

319

(1,310)

Prepaid expenses

12

0

0

0

1

13

0 0

Provisions for retirement plans

695

(57)

884

11

(573) (448)

961

Other provisions

1,890

44

0 0 0 0

(17)

2,026 1,528

(557)

Liabilities

887 (1,689)

(79)

(1,233)

(3,642)

Deferred income

0

(63)

3 0

(157)

19

(236)

NOLs and tax credit carry forwards Deferred tax assets (liabilities) before offsetting Valuation allowances on deferred tax assets

1,868

0

(33)

238

2,073

0

9,590 (4,946)

1,203

(32)

(33)

981 13,366 (6,604)

(1,127)

0 (453)

0 (105)

(467)

(2,152)

0

Set-off

(3,628)

3,628

0

0

0

0 (6,206)

6,206

Net deferred tax assets (liabilities)

4,835 (1,318)

750

(32)

(138)

514

5,008

(398)

(1) “Others” mainly comprises changes in the consolidation scope and foreign exchange rate effects.

Deferred income taxes as of 31 December 2018 are related to the following assets and liabilities:

Movement through income statement

1 January 2018 Other movements

31 December 2018

R&D tax credits

Deferred tax benefit (expense)

Deferred tax assets

Deferred tax liabilities

Deferred tax assets

Deferred tax liabilities

OCI / IAS 19 Others (1)

(In € million)

Intangible assets

70

(586)

0 0

0 1

0 0

201 177

147 613

(462)

Property, plant and equipment

681 (1,257)

(1,011)

Investments and other long-term financial assets

559

(167)

0 0

9 0

0 0 0 0 0 0 0 0

1,001 1,898 (1,831)

1,416 1,416

(14) (13)

Inventories

1,376 (1,871) 3,553 (3,286)

Receivables and other assets

590

(61)

646

(1,681)

Prepaid expenses

0

(2)

0

0

14

12

0

Provisions for retirement plans

1,480

0 (156)

27

(713) (335)

695

(57)

Other provisions

3,508 (1,239) 2,504 (2,211)

0

0

1,890

44

Liabilities

123

(4)

(1,214)

887

(1,689)

Deferred income

(94)

(67)

0 0

0

98

0

(63)

NOLs and tax credit carry forwards Deferred tax assets (liabilities) before offsetting Valuation allowances on deferred tax assets

1,617

0

86

(41)

206

1,868

0

15,254 (10,686)

557

58

(41)

(498)

9,590 (4,946)

(1,008) (9,684)

0

169

11

0 0

(299)

(1,127)

0

Set-off

9,684

0

0

0

(3,628)

3,628

Net deferred tax assets (liabilities)

4,562 (1,002)

726

69 (41)

(797)

4,835 (1,318)

(1) “Others” mainly comprises changes in the consolidation scope and foreign exchange rate effects.

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Airbus / Financial Statements 2019

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