Die FBB betreibt den Flughafen Schönefeld und über ihre Tochtergesellschaft BFG den Flughafen Tegel. Im Jahr 2017 wurden an den Flughäfen rund 33,3 Millionen Passagiere befördert. Damit ist Berlin der drittgrößte Flughafenstandort in Deutschland. Um die nötigen Kapazitäten für die Zukunft zu schaffen, entsteht derzeit der neue Flughafen Berlin Brandenburg Willy Brandt am Standort Schönefeld.
Aufrufe
vor 5 Jahren

Annual Report 2011

  • Text
  • Airport
  • Berlin
  • Brandenburg
  • Annual
  • Schoenefeld
  • Tegel
  • Management
  • Development
  • Aviation
  • Construction
  • Berlinairport
Annual Report 2011

→ 64 | Berlin

→ 64 | Berlin Brandenburg Airport → Annual Report 2011 purposes. Since there are at this time no concrete concepts for a later utilisa- tion of the premises and equipment shown in the balance sheet, the useful life periods have been adjusted to the expected opening date of BER. The end of the useful life for Tegel has been set for 30 June 2012. The resulting additional write-offs amount to €8,872k (previous year €7,987k). New construction of significant infrastructure elements of the airport is linked to the operational start-up of Berlin Brandenburg Airport at the Schoenefeld location. The scheduled operational start-up date for BER was taken into account for the useful life periods of significant infrastructure elements at the existing Schoenefeld Airport and the end of the useful life periods was set for 30 June 2012. To the extent that no subsequent use of the buildings and facilities is planned, additional write-offs of €1,435k (previous year €1,112k) were taken in 2011. Fixed assets include investments in 2011 for the planning and construction of BER in the amount of €640.6 million. Total investments amount to €650.8 million. Stock rights and bonds in the financial assets were measured at the lower of acquisition costs or the attributable value. Stocks of raw materials and supplies in the inventories were measured at the lower of average acquisition costs or replacement costs on the balance sheet date. All of the discernible risks in the inventory assets are taken into account by reasonable devaluations. As was the case in the previous year, uninvoiced services essentially show construction services performed for third-party investments to be carried out in relation to BER measures. The manufacturing costs include proportionate overhead costs as well as the direct costs. The principle of measurement without unrealised losses was observed. Except for the retention of title clauses usual in business, the inventories are free of any third-party rights. Receivables and other assets are measured at nominal value. All of the items subject to risks have been secured by the creation of reasonable valuation allowances; the general credit risk is covered by lump-sum deductions. The plots of land for Business Park Berlin designated for sale and shown under Other assets are measured at the lower attributable value oriented to the market value for land which is expected to be developed in the near future. This value was determined on the assumption of future development and exploitation as a commercial area. Cash is shown at the nominal amount in the balance sheet. Prepaid expenses contain expenditures which are related to a specific period after the closing date. A payment originally in the amount of €14.0m was made in 2009 to the lender within the framework of the loan agreements for the financing of BER. This payment is related to future savings in interest. The company has deferred this amount as expenses similar to interest so that the expenses are distributed over the term of the loans. Capital subscribed, capital reserves and revenue reserves are shown at nominal value.

Investment subsidies and investment grants for fixed assets are shown as special accounts on the liabilities side. They are reversed over the course of the write-offs. The reversal amounts are shown under Other operating income. All discernible risks have been taken into account for the creation of provisions. Provisions for pensions and similar obligations are measured at the cash values for current pensions, calculated in accordance with actuarial principles at the interest rate of 5.13 per cent determined by the Deutsche Bundesbank for equivalent terms. In this case, the option provided by Section 253 (2) second sentence HGB (German Commercial Code) was exercised and the market interest rate for a remaining term of 15 years was applied as a flat rate. A pension trend of 2.0 per cent was assumed. The projected unit credit method (PUC method) was utilised as the valuation procedure, and the calculations are based on the probability data of the reference tables 2005 G of Dr Klaus Heubeck. The tax provisions and the other provisions cover all of the contingent liabilities and obligations. They have been created in the performance amount dictated by reasonable commercial judgement. If the remaining term is more than one year, they are discounted at an interest rate determined by the Deutsche Bundesbank for the pertinent term. The long-term provisions are valuated in accordance with the net method, i.e. provisions are discounted and measured at cash value. Changes from interest expenditures do not result until subsequent years within the context of the accrued interest. The provisions for partial retirement regulations include commitments from outstanding wage payments based on the collective bargaining agreement regulating partial retirement as well as obligations to pay additional increases of benefits which will presumably arise pursuant to the collective bargaining agreement in force from 01/01/2010. Provisions for partial retirement were valuated on the basis of an actuarial assessment pursuant to Section 253 (1) and (2) HGB. The discounting of the provisions to cash value is calculated by applying an interest rate of 5.13 per cent (previous year 5.15 per cent). A salary trend of 1.5 per cent was assumed for the valuation of the partial retirement provisions. Liabilities are shown at the payment amounts. Deferred income contains income representing earnings for a certain period after the closing date. Deferred taxes There was no measurement of a reimbursement from deferred taxes in conformity with Section 274 (1) HGB. A deferred payment is shown as a balance. Consolidation principles The book-value method is still used for capital consolidation from previous periods. The book value of the shareholdings in the consolidated companies shown in the FBB balance sheet is offset against the equity shown in the balance sheets of these subsidiaries at the point in time of the initial consolidation. The capital consolidation of BFG results in a difference on the liability side which is unchanged in the amount of €16.2 million and which is allocated to the capital reserves. Annual Report 2011 � Berlin Brandenburg Airport | 65 �

Unsere Publikationen

Annual Report 2017
Geschäftsbericht 2017
Annual report 2016
Geschäftsbericht 2016
Annual Report 2015
Geschäftsbericht 2015
Geschäftsbericht 2014
Geschäftsbericht 2013
Annual Report 2012
Geschäftsbericht 2012
Geschäftsbericht 2011
Geschäftsbericht 2010
Annual Report 2009
Wegweiser Flughafen Tegel
Wegweiser Flughafen Schönefeld
Flugplan Sommer 2015 SXF/TXL Timetable Summer 2015
Flugplan Winter 2014/2015 SXF/TXL - Update
Flugplan Winter 2014/2015 SXF/TXL
Flugplan Sommer 2014 SXF/TXL
Flugplan Sommer 2014 SXF/TXL
Nachbarn 10/2018
Nachbarn 09/2018
Fluglaermbericht 2017
BER aktuell 06/2018
BER aktuell 04/2018
BER aktuell 02/2018
BER aktuell 01/2018
BER aktuell 12/2017
BER aktuell 11/2017
BER aktuell 10/2017
BER aktuell 09/2017
BER aktuell 08/2017
Fluglärmbericht 2016
BER aktuell 07/2017
BER-aktuell 01/2017
BER aktuell 12/2016
BER aktuell 11/2016
BER aktuell 10/2016
BER aktuell 09/2016
BER aktuell 08/2016
BER aktuell 07/2016
Schallschutzfibel
BER aktuell 06/2016
Fluglärmbericht 2015
BER aktuell 03/2016
BER aktuell 01/2016
BER aktuell 12/2015
BER aktuell 11/2015
BER aktuell 10/2015
BER aktuell 09/2015
BER aktuell 08/2015
BER aktuell 07/2015
Fluglärmbericht 2014
BER aktuell 06/2015
BER aktuell 05/2015
BER aktuell 04/2015
BER aktuell 03/2015
BER aktuell 02/2015
BER aktuell 01/2015
BER aktuell 12/2014
BER aktuell 11/2014
BER aktuell 10/2014
BER aktuell 09/2014
BER AKTUELL 08/2014
BER aktuell 07/2014
BER aktuell 06/2014
BER aktuell 01/2014
BER aktuell 05/2014
BER aktuell 04/2014
BER aktuell 03/2014
BER aktuell 02/2014
BER aktuell 12/2013
BER aktuell 11/2013
BER aktuell 10/2013
BER aktuell 09/2013
Umweltbericht 2016
Fluglärmbericht 2016
Umweltbericht 2014
Fluglärmbericht 2014
Fluglärmbericht 2013
Umweltbericht 2012
Fluglärmbericht 2012
Umweltbericht 2011
Gate 66 Frühjahr 2012
Gate 70 Sommer 2013
Gate 67 Herbst 2012
Gate 68 Winter 2012
Gate 69 Frühjahr 2013
Airport Berlin Brandenburg Annual Schoenefeld Tegel Management Development Aviation Construction Berlinairport

News