Financials - Deutsche EuroShop

ConSoLIDAteD FInAnCIAL StAteMentS notes to the consolidated income statement
25. pROFIT/lOSS aTTRIBuTaBlE TO lIMITED paRTNERS
in € thousand 2011 2010
Profit/loss attributable to limited partners -15,730 -7,948
26. MEaSuREMENT GaINS/lOSSES
in € thousand 2011 2010
Unrealised changes in fair value 54,302 31,431
Profit/loss attributable to limited partners -11,866 -2,969
Ancillary acquisition costs -8,513 -8,631
Excess of identified net assets acquired over cost of acquisition resulting
from changes in the consolidated capital in accordance with IFRS 3 7,888 13,298
41,811 33,129
Ancillary acquisition costs relate mainly to the acquisition of the Billstedt-Center. The excess of net assets acquired over cost of acquisition in
accordance with IFRS 3 primarily results from the first-time consolidation of the Billstedt-Center Hamburg and the proportionate consolidation
of the Allee-Center Magdeburg.
27. INCOME Tax ExpENSE
in € thousand 2011 2010
Current tax expense -3,372 -2,453
Deferred tax liabilities – domestic companies -30,634 -99,383
Deferred tax liabilities – foreign companies -972 -2,975
-34,978 -104,811
In measuring deferred taxes, the tax rates applicable in accordance with IAS 12 are those valid under current legislation at the date at which the
temporary differences will probably reverse.
In 2011, a corporate tax rate of 15% was used for the companies in Germany. In addition, a solidarity surcharge of 5.5% on the calculated corporation
tax and 16.45% in trade tax were recognised.
The respective local tax rates were applied for foreign companies.
52 Des Annual Report 2011