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v3.20.1

Deferred tax assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |
(€ million) |  | December 31, 2019 |  | December 31, 2018
Deferred tax liabilities before offsetting |  | 9,583 |  | 7,956
Deferred tax assets available for offset |  | (4,663) |  | (3,684)
Deferred tax liabilities |  | 4,920 |  | 4,272
Deferred tax assets before offsetting (net of accumulated write-down provisions) |  | 9,023 |  | 7,615
Deferred tax liabilities available for offset |  | (4,663) |  | (3,684)
Deferred tax assets |  | 4,360 |  | 3,931
Schedule of significant temporary differences to net deferred tax liabilities | The most significant temporary differences giving rise to net deferred tax liabilities are disclosed below:
|  | Carrying |  | Carrying
|  | amount at |  | amount at
|  | December 31, |  | December 31,
(€ million) |  | 2019 |  | 2018
Deferred tax liabilities |  |  |  |
Accelerated tax depreciation |  | 6,796 |  | 6,612
Leasing |  | 1,375 |  |
Difference between the fair value and the carrying amount of assets acquired |  | 617 |  | 849
Site restoration and abandonment (tangible assets) |  | 126 |  | 85
Application of the weighted average cost method in evaluation of inventories |  | 97 |  | 44
Other |  | 572 |  | 366
|  | 9,583 |  | 7,956
Deferred tax assets, gross |  |  |  |
Carry-forward tax losses |  | (6,065) |  | (5,528)
Site restoration and abandonment (provisions for contingencies) |  | (2,242) |  | (1,986)
Timing differences on depreciation and amortization |  | (2,022) |  | (2,104)
Accruals for impairment losses and provisions for contingencies |  | (1,513) |  | (1,460)
Leasing |  | (1,385) |  |
Impairment losses |  | (946) |  | (792)
Over/Under lifting |  | (525) |  | (604)
Employee benefits |  | (209) |  | (212)
Unrealized intercompany profits |  | (120) |  | (124)
Other |  | (740) |  | (546)
|  | (15,767) |  | (13,356)
Accumulated write-downs of deferred tax assets |  | 6,744 |  | 5,741
Deferred tax assets, net |  | (9,023) |  | (7,615)
Schedule of changes in deferred tax liabilities and assets | The following table summarizes the changes in deferred tax liabilities and assets:
|  |  |  |  |  | Accumulated |  | Deferred tax
|  | Deferred tax |  | Deferred tax |  | write-downs of |  | assets, net of
(€ million) |  | liabilities, gross |  | assets, gross |  | deferred tax assets |  | impairments
2019 |  |  |  |  |  |  |  |
Carrying amount at December 31, 2018 |  | 7,956 |  | (13,356) |  | 5,741 |  | (7,615)
Changes in accounting policies (IFRS 16) |  | 1,470 |  | (1,470) |  |  |  | (1,470)
Carrying amount at January 1, 2019 |  | 9,426 |  | (14,826) |  | 5,741 |  | (9,085)
Additions |  | 1,265 |  | (2,091) |  | 1,161 |  | (930)
Deductions |  | (1,205) |  | 1,407 |  | (174) |  | 1,233
Currency translation differences |  | 194 |  | (182) |  | 34 |  | (148)
Other changes |  | (97) |  | (75) |  | (18) |  | (93)
Carrying amount at at December 31, 2019 |  | 9,583 |  | (15,767) |  | 6,744 |  | (9,023)
2018 |  |  |  |  |  |  |  |
Carrying amount at December 31, 2017 |  | 10,169 |  | (13,609) |  | 5,262 |  | (8,347)
Changes in accounting policies (IFRS 15) |  | 37 |  | (237) |  |  |  | (237)
Carrying amount at January 1, 2018 |  | 10,206 |  | (13,846) |  | 5,262 |  | (8,584)
Additions |  | 1,147 |  | (1,478) |  | 253 |  | (1,225)
Deductions |  | (802) |  | 1,523 |  | (43) |  | 1,480
Currency translation differences |  | 283 |  | (278) |  | 71 |  | (207)
Change in the scope of consolidation |  | (2,778) |  | 813 |  |  |  | 813
Other changes |  | (100) |  | (90) |  | 198 |  | 108
Carrying amount at at December 31, 2018 |  | 7,956 |  | (13,356) |  | 5,741 |  | (7,615)

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