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The following deferred tax assets/liabilities reported in the balance sheet are recognized in respect of
the differences between reported book values and attributed tax valuations:
in T€ 31/12/2007 31/12/2006
Assets Liabilities Assets Liabilities
Intangible assets 3,020 25,689 7,208 234
Property, plant and equipment 3,223 167,671 5,426 174,644
Financial investments 3,473 2,220 3,843 1,408
Current assets 26,404 127,272 23,327 104,454
Pension provisions 100,975 1,071 150,678 526
Other provisions 33,827 9,164 59,298 18,367
Special account including reserves – 6,754 – 9,423
Liabilities 35,287 482 20,596 248
Other items 18,317 4,854 1,048 66
Total 224,526 345,177 271,424 309,370
Summary of the tax benefits from losses carried forward:
in T€ 31/12/2007 31/12/2006
Corporate income tax 25,746 42,323
Trade tax 13,866 854
Capitalized tax savings 39,612 43,177
Development of the capitalized tax saving from losses carried forward that may be realized in the
future:
in T€ FY 2007 FY 2006
Capitalized tax savings, January 1 43,177 75,482
Changes to the consolidated group
Capitalization of tax savings from losses carried
26,162 –1,125
forward 31,182 35,260
Valuation allowances from losses carried forward –19,049 –663
Use of losses carried forward – 41,860 –65,777
Capitalized tax savings, December 31 39,612 43,177
As a result of the “minimum taxation” that was introduced in Germany in 2004, the tax loss carryforwards
are offset in full against ongoing tax up to the amount of € 1.0 million but only up to 60%
thereafter.