Financial Statements 2021

2. Notes to the IFRS Consolidated Financial Statements / 2.4 Airbus Performance

Deferred tax on net operating losses (“NOLs”), trade tax loss carry forwards and tax credit carry forwards are:

31 December 2021

Other countries

31 December 2020

France Germany Spain

UK

(In € million)

NOL

372

3,224

338 1,417

2,934

8,285

7,625

3,530

3,263

Trade tax loss carry forwards

0

3,530

0

0

0

221

279

Tax credit carry forwards

0

0

216

0

5

2,519

2,283

Tax effect

96

1,010

300

354

759

(2,001)

(1,927)

Valuation allowances

(13)

(984)

(207)

(85)

(712)

Deferred tax assets on NOLs and tax credit carry forwards

83

26

93 269

47

518

356

NOLs, capital losses and trade tax loss carry forwards are indefinitely usable under certain restrictions in France, Germany, the UK and Spain. They are usable for 20 years in Canada. In Spain, R&D tax credit carry forwards will expire after 18 years. Roll forward of deferred tax:

2021

2020

(In € million)

Net deferred tax assets at 1 January

3,572

4,610

(505)

(266)

Deferred tax expense in income statement

1,435

(893)

Deferred tax recognised directly in AOCI

(368)

358

Deferred tax on remeasurement of the net defined benefit pension plans

73

(237)

Others

Net deferred tax assets at 31 December

4,207

3,572

Details of deferred tax recognised cumulatively in equity are as follows:

2021

2020

(In € million)

Financial assets at fair value through OCI

(102)

(128)

1,323

(86)

Cash flow hedges

2,126

2,494

Deferred tax on remeasurement of the net defined benefit pension plans

2

Total

3,347

2,280

31

Airbus / Financial Statements 2021

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