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.
68 | Flughafen Berlin Brandenburg GmbH and €1,000.00. The disposal of these assets is shown in the fixed assets movement at the end of the five-year utilisation period. The following periods of useful life (in years) have been applied to tangible assets: Buildings 10 – 50 Technical equipment, plant and machinery 10 – 25 Other equipment, 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 fair 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 December 2015. New construction of significant 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 31 December 2015 because later use of the buildings and equipment in this area is not planned. 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. 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 discernible risks related to raw materials and supplies have been taken into account by reasonable devaluations. Except for the retention of title clauses usual in business, the inventories are free of any third-party rights. In the previous year, construction services performed for third-party investments to be carried out in relation to BER measures were essentially disclosed as uninvoiced services. The manufacturing costs include proportionate overhead costs as well as the direct costs. The principle of measurement without unrealised losses was observed. Receivables and other assets are measured at nominal value. All of the items entailing risks have been given due consideration 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.
Our Figures | 69 The plots of land for Business Park Berlin designated for sale and disclosed under Other assets are measured at the lower attributable value oriented to the fair 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 disclosed at the nominal amount in the balance sheet. Prepaid expenses include expenditures for expenses 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 offset against future interest savings. 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 earnings reserves are shown at nominal value. Investment grants and investment subsidies 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 4.90 % (previous year: 5.07 %) 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. The projected unit credit method (PUC method) was utilised as the measurement 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 measured in accordance with the net method, i.e. provisions are discounted and recorded 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 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 4.90 % (previous year 5.07 %). A salary trend of 1.5 % was
Annual Report 2013 SXF, TXL & BER
Contents | 3 Contents Before We Be
Before We Begin | 7 Editorial Dear
airberlin continues to expand its h
→ 12 | Flughafen Berlin Brandenbu
→ 14 | Flughafen Berlin Brandenbu
Nottingham Birmingham Djerba Enfidh
Our Figures | 119 Moreover, it is
Our Figures | 121 B.5 Closure of T
Our Figures | 123 done no more tha
Our Figures | 125 B.8 Marketing of
Our Figures | 127 B.13 Deconcentra
Our Figures | 129 Schönefeld beca
Our Figures | 131 B Commercial Dev
Our Figures | 133 Auditor’s Opin
Airport Berlin Brandenburg Area 1,4