Airbus - Financial Statements 2022
4. Notes to the IFRS Company Financial Statements Company Performance
Deferred income taxes as of 31 December 2022 are related to the following assets and liabilities:
Movement through income statement Deferred tax benefit (expense)
31 December 2022
1 January 2022
Other movements
Deferred tax assets
Deferred tax liabilities
Deferred tax assets
Deferred tax liabilities
OCI
Others
(In € million)
Securities
0
(15)
179
0
0
164
0
Financial instruments
44
0
0
0
63
125
(18)
Net operating loss and tax loss carry forwards
75
0
0
0
(15)
60
0
Deferred tax assets (liabilities) before offsetting
119
(15)
179
0
47
349
(18)
Valuation allowances on deferred tax assets
(104)
0
(164)
0
(63)
(331)
0
Set ‑ off
(15)
15
0
0
0
(18)
18
Net deferred tax assets (liabilities)
0
0
15
0
(15)
0
0
Deferred income taxes as of 31 December 2021 are related to the following assets and liabilities:
Movement through income statement Deferred tax benefit (expense)
1 January 2021
Other movements
31 December 2021
Deferred tax assets
Deferred tax liabilities
Deferred tax assets
Deferred tax liabilities
OCI
Others
(In € million)
Securities
0
(41)
26
0
0
0
(15)
Financial instruments
4
0
0
0
39
44
0
Net operating loss and tax loss carry forwards
10
0
0
0
65
75
0
Deferred tax assets (liabilities) before offsetting
14
(41)
26
0
105
119
(15)
Valuation allowances on deferred tax assets
0
0
0
0
(104)
(104)
0
Set ‑ off
(14)
14
0
0
0
(15)
15
(1)
Net deferred tax assets (liabilities)
0
(27)
26
0
1
0
0
(1) 2021 figures restated in accordance with 2022 presentation.
Details of net deferred taxes recognised cumulatively in equity are as follows:
31 December
2022
2021
(In € million)
Financial instrument at fair value through OCI
0
(15)
Total
0
(15)
Deferred taxes on net operating losses (“NOLs”), trade tax loss carry forwards and tax credit carry forwards are:
31 December
2022
2021
(In € million)
NOLs
231
292
Tax credit carry forwards
0
0
Tax effect
60
75
Valuation allowances
(60)
(75)
Deferred tax assets on NOLs and tax credit carry forwards
0
0
As of 1 January 2022, tax losses can be carried forward indefinitely but profits in one year which exceed EUR 1 million will only be offsettable for up to 50 percent of that higher taxable profit against losses, minus an amount of EUR 1 million.
108
Made with FlippingBook - Online Brochure Maker