Berlin ist mit fast 33 Millionen Passagieren im Jahr 2016 der drittgrößte Flughafenstandort in Deutschland. Aktuell gibt es zwei Flughäfen: den Flughafen Berlin-Schönefeld und den Flughafen Berlin-Tegel. Um die nötigen Kapazitäten für die Zukunft zu schaffen, entsteht derzeit der neue Flughafen Berlin Brandenburg.
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Annual Report 2012

  • Text
  • Berlin
  • Brandenburg
  • Flughafen
  • Tegel
  • Assets
  • Operational
  • Previous
  • Passengers
  • Airports
  • Aircraft
  • Annual
Portraits, finances, prospects: Flughafen Berlin Brandenburg GmbH presents its key business segments, latest financial statements and most recent developments in the annual report.

34 | Flughafen Berlin

34 | Flughafen Berlin Brandenburg GmbH Intangible assets are depreciated over the appropriate useful life of 1 year to a maximum of 10 years. The following periods of useful life (in years) have been applied to tangible assets: Buildings 10–50 Technical equipment, plant and machinery 10–25 Fixtures, fittings and equipment 4–15 In accordance with the planning stipulation decision, Tegel Airport will be closed when the new Berlin Brandenburg Airport opens. The leaseholds concluded between the Company and the State of Berlin or the federal government provide for compensation based on market value if and when the buildings and equipment can continue to be used for state or federal purposes. Since there are at this time no concrete concepts for a later utilisation of the equipment and furnishings 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 31 October 2013; as of this moment, it has not been changed because no new dates have been set for the operational start-up of BER or the closing of Tegel. New construction of significant infrastructure elements of the airport is linked to the operational start-up of Berlin Brandenburg Airport at the Schönefeld location. The end of the useful life for some of the facilities in the area of the terminal Schönefeld North has been set for 31 October 2013 because later use of the buildings and equipment in this area is not planned. An adjustment in the useful life periods beyond 31 October 2013 has not been made because a new opening date for BER has not been set as of this time. The useful life periods of equipment which will be used in the future by the diplomatic service and flight service of Germany have not been changed. Over the course of fiscal year 2012, the power, emergency power, air-conditioning, heating, drinking water, sewage and rainwater networks of FBB were transferred at their respective book values to FEW. The fixed assets at FEW increased by €310,732k, those at FBB decreased correspondingly. Following the transfer of the assets, the useful life periods pursuant to commercial law regulations were adjusted to conform to the shorter useful life periods required by tax laws for a part of these assets, standardising the treatment of all assets. As a consequence, the annual depreciation volume of €1.7m was higher in comparison. 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. Long-term receivables are measured at cash value. 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 5.07% (previous year: 5.13%) 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% (unchanged) 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 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 1 January 2010. Provisions for partial retirement were Our Figures | 35

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Berlin Brandenburg Flughafen Tegel Assets Operational Previous Passengers Airports Aircraft Annual

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