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.
86 | Flughafen Berlin Brandenburg GmbH with a value of up to EUR 250.00 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 were entered individually from 1 January 2016 and between EUR 250.01 and EUR 800.00 from 1 January 2018 and depreciated over a useful life of one year. The following useful lives were used as a basis in years for the tangible assets: from 1.1.2018 until 31.12.2017 Buildings 10 – 60 10 – 40 Technical equipment, plant and machinery 10 – 60 15 – 21 Fixtures, fittings and equipment 4 – 25 5 – 10 In the fiscal year a partial adjustment was carried out to useful lives, due to operation that were longer than previously assumed for each asset group. The adjustments of residual useful lives led in a comparison of the year to lower expenses from scheduled depreciations. 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 2019 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. With the maintenance of the flight operation until the end of 2025 at the Schönefeld North location the useful lives of the assets in this sector are presented in this manner. 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. Stock rights in the financial assets are measured at acquisition costs or at the lower fair value. Stocks of raw and auxiliary materials and operating supplies are measured 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
Our figures | 87 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 land which is expected to be developed in the near future. This 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 value. 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 3.21 % (prev. yr. 3.68%) 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 2018 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. 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 2.32 % (prev. yr. 2.80 %). 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.
Annual Report 2018 SXF, TXL, BER
4 | Flughafen Berlin Brandenburg Gm
We can also recognise the preparati
10 | Flughafen Berlin Brandenburg G
Cargo in SXF, TXL and at BER Hainan
Air traffic in the capital city reg
Peak values 2018 TXL SXF 187,292 Ai
Air traffic in the capital city reg
Warschau Vilnius Varna Trabzon Thes
24 | Flughafen Berlin Brandenburg G
26 | Flughafen Berlin Brandenburg G
Berlin Brandenburg Airport The Airp
Berlin Brandenburg Airport | 31 Fr
34 | Flughafen Berlin Brandenburg G
Our figures | 137 C Major Opportun
Our figures | 139 Share of women i
Our figures | 141 A.2 Commercial m
Our figures | 143 average) will ch
Our figures | 145 D Overall statem