Annual Report 2015

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→ 68 | Flughafen Berlin Brandenburg GmbH Flughafen Berlin Brandenburg GmbH, Schönefeld Consolidated Notes for Fiscal Year 2015 General information These consolidated annual accounts have been prepared in accordance with Sections 290 et seqq. HGB [German Commercial Code]. The consolidated income statement was prepared in accordance with the cost summary method. Companies included in the consolidation The consolidated annual accounts are prepared by Flughafen Berlin Brandenburg GmbH (FBB). The companies included in the consolidation (besides the parent FBB) are shown below: Share in shareholders’ equity Berliner Flughafen-Gesellschaft mbH, Berlin (BFG) 100 % Flughafen Energie & Wasser GmbH, Schönefeld (FEW) 100 % FBB Airport Assekuranz Vermittlungsgesellschaft mbH, Schönefeld (FAA) Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt PNA KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt PNB KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt PSA KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt TNP KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt MWC KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt BVD 1 KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt BVD 2 KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt BVD 3 KG, Wiesbaden Dalandi Grundstücksverwaltungsgesellschaft mbH & Co. Objekt SD KG, Wiesbaden 100 % 94 % 94 % 94 % 94 % 94 % 94 % 94 % 94 % 94 % FBB is the sole limited partner of the nine limited partnerships. It holds 94% of the capital contribution of a limited partnership (€4,700.00 capital contribution) and 10% of the voting rights in each partnership. Upon the conclusion of the construction work and the subsequent leasing of the buildings to FBB, the Da-

Unsere Zahlen | 69 ← landi Grundstücksverwaltungsgesellschaften GmbH & Co. Objekt limited partnerships are to be classified as special-purpose entities within the sense of Section 290 (2) no. 4 HGB because FBB will bear the majority of the opportunities and risks as provided by the terms of the contracts. Accounting and evaluation methods The annual accounts of the companies included in the consolidated annual accounts of FBB were prepared in accordance with uniform accounting and evaluation methods which were not changed from the previous year. The intangible assets were measured at acquisition costs less reductions in acquisition costs, taking into account any depreciation (straight-line method). Intangible assets are depreciated over the ordinary useful life of between one year and a maximum of 30 years. The tangible fixed assets are measured at acquisition or manufacturing costs less reductions in acquisition costs and, if they are limited-life assets, reduced by scheduled depreciation (straight-line method). Proportionate overhead costs as well as the direct costs are included in the own work capitalised taken into account for the manufacturing costs. The tangible fixed assets are depreciated according to the presumed useful life. Depreciation on additions is always taken pro rata temporis. Low-value assets with a value of up to €150.00 are written off in full in the year of their addition. A collective item which is written off over a period of five years is created every year for fixed assets with acquisition costs per asset ranging between €150.01 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 consensus 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 German 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. The end of the useful life period for Tegel has been set for the second half of 2017 after completion of BER, followed by a half-year hibernation period.