Die Flughafengesellschaft FBB betreibt den Flughafen Berlin Brandenburg Willy Brandt (BER) mit seinen drei Terminals. Berlin ist der drittgrößte Flughafenstandort in Deutschland; gemessen an den ankommenden und abfliegenden Passagieren (ohne Umsteiger) sogar der größte. Die Flughäfen Schönefeld und Tegel fertigten im Jahr 2019, vor der Coronavirus-Pandemie, rund 35,65 Millionen Passagiere ab. Für das Jahr 2020 rechnet die Flughafengesellschaft mit insgesamt rund neun Millionen Passagieren.

The airport company Flughafen Berlin Brandenburg GmbH (FBB) operates Berlin Brandenburg Willy Brandt Airport (BER) with its three terminals. Berlin is the third biggest airport location in Germany and ranks first in terms of origin and destination traffic (not counting connecting passengers). In 2019, before the coronavirus pandemic, the airports in Schönefeld and Tegel handled around 35.65 million passengers. For 2020, the airport company expects a total of around nine million passengers.

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Annual Report 2017

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

→ 80 | Flughafen

→ 80 | Flughafen Berlin Brandenburg GmbH with a value of up to EUR 150.00 are written off in full in the year of their addition. A collective item, which is written off over a period of 5 years, was formed annually by 31 December 2015 for fixed assets whose acquisition costs for an individual asset range between EUR 150.00 and EUR 1,000.00. The disposal of the fixed assets is shown in the statement of changes in fixed assets at the end of the five-year useful life periods. Assets with acquisition costs between EUR 150.00 and EUR 410.00 are entered individually from 1 January 2016 and depreciated over a useful life of one year. The following useful lives were used as a basis in years for the tangible assets: Buildings 10 – 50 Technical equipment, plant and machinery 10 – 25 Other plants, fixtures, fittings and equipment 4 – 15 In accordance with the consensus decision, Tegel Airport will be closed when the new Berlin Brandenburg Airport opens. The leasehold agreements concluded between the Company and the State of Berlin or the German federal government provide for compensation based on market value if and when the buildings and systems can continue to be used for state or federal purposes. For the assets that will principally no longer be usable after the closure of Tegel Airport the period of use was stipulated to the year 2018 after the originally planned completion of BER and retained for reasons of materiality. Useful lives are fixed for new additions by paying attention to the further operation until 30.04.2021. New construction of major infrastructure elements of the airport is linked to the operational startup of Berlin Brandenburg Airport on the Schönefeld site. The end of the useful life for some of the facilities in the area of the terminal Schönefeld North has been set for 2018 after the originally planned completion of BER and retained, because a subsequent use of the buildings and systems is not planned here. The useful lives of systems which will be used in future by the protocol service and special air mission of the Federal Republic of Germany have not been changed. With the financial assets the stock rights are recognised at acquisition costs or at the lower fair value. Stocks of raw and auxiliary materials and operating supplies are recognised at average acquisition costs or lower replacement costs on the balance sheet key date. All discernible risks related to raw and auxiliary materials and operating supplies have been taken into account by reasonable devaluations. Except for customary reservations of title the inventories are free of any third party rights. Receivables and other assets are recognised at the nominal value. All of the items entailing risks have been taken into account by the formation of reasonable individual value adjustments. Long-term receivables are recognised at their cash value. The plots of land for Business Park Berlin intended for sale and disclosed under other assets are recognised at the lower fair value oriented to the market value for undeveloped land which is expected to be developed in the near future. This

Our figures | 81 ← value was determined on the assumption of development and exploitation as a commercial area. The liquid funds are entered on the balance sheet at the nominal amount. Prepaid expenses include costs for expenses after the key date of the financial statements. Subscribed capital and capital reserves are recognised at the nominal amount. Investment subsidies for fixed assets are shown as special items on the liabilities side. They are reversed in line with the course of the depreciation. The reversal amount is shown under other operating income. All discernible risks have been taken into account for the assessment of the provisions. Provisions for pensions and similar obligations are recognised at the cash values for regular pensions, calculated in accordance with actuarial principles at the interest rate of 3.68 % (prev. yr. 4.01 %) determined by the Deutsche Bundesbank for equivalent terms. In this case, the option provided by Section 253 (2) second sentence HGB 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. Expected salary increases were taken into account with 0 % (prev. yr. 0 %). The fluctuation was taken into account with a rate of 0 % (prev. yr. 0 %). The projected unit credit method (PUC method) was utilised as the measurement procedure, and the calculations are based on the probability data of the mortality tables 2005 G of Klaus Heubeck. The tax provisions and the other provisions take all uncertain liabilities and impending losses from pending business into account. They have been recognised in the volume of the settlement amount that is necessary according to a reasonable commercial assessment (i.e. including future cost and price increases). 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 measured in accordance with the net method, i.e. provisions are discounted and recorded at cash value. Changes from interest expenditure only arise in the following 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 that will presumably arise pursuant to the collective bargaining agreement in force from 1 September 2013. Provisions for partial retirement were measured 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 2.80 % (prev. yr. 3.23 %). A salary trend of 1.50 % was assumed (unchanged) for the measurement of the partial retirement provisions. Liabilities are recognised at the settlement amount. Deferred income contains income representing earnings for a certain period of time after the key date of the financial statements.

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Berlin Brandenburg Flughafen Consolidated Assets Aircraft Measures Tegel Passengers Terminal