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v3.21.1

Deferred tax assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |
(€ million) |  | December 31, 2020 |  | December 31, 2019
Deferred tax liabilities before offsetting |  | 8,581 |  | 9,583
Deferred tax assets available for offset |  | (3,057) |  | (4,663)
Deferred tax liabilities |  | 5,524 |  | 4,920
Deferred tax assets before offsetting (net of accumulated write-down provisions) |  | 7,166 |  | 9,023
Deferred tax liabilities available for offset |  | (3,057) |  | (4,663)
Deferred tax assets |  | 4,109 |  | 4,360
Schedule of significant temporary differences to net deferred tax liabilities | The most significant temporary differences giving rise to net deferred tax assets and liabilities are disclosed below:
|  | Carrying |  | Carrying
|  | amount at |  | amount at
|  | December 31, |  | December 31,
(€ million) |  | 2020 |  | 2019
Deferred tax liabilities |  |  |  |
Accelerated tax depreciation |  | 6,171 |  | 6,796
Leasing |  | 1,089 |  | 1,375
Difference between the fair value and the carrying amount of assets acquired |  | 415 |  | 617
Site restoration and abandonment (tangible assets) |  | 199 |  | 126
Application of the weighted average cost method in evaluation of inventories |  | 56 |  | 97
Other |  | 651 |  | 572
|  | 8,581 |  | 9,583
Deferred tax assets, gross |  |  |  |
Carry-forward tax losses |  | (6,983) |  | (6,065)
Site restoration and abandonment (provisions for contingencies) |  | (2,211) |  | (2,242)
Timing differences on depreciation and amortization |  | (2,206) |  | (2,022)
Accruals for impairment losses and provisions for contingencies |  | (1,371) |  | (1,513)
Impairment losses |  | (1,213) |  | (946)
Leasing |  | (1,113) |  | (1,385)
Employee benefits |  | (213) |  | (209)
Over/Under lifting |  | (211) |  | (525)
Unrealized intercompany profits |  | (117) |  | (120)
Other |  | (593) |  | (740)
|  | (16,231) |  | (15,767)
Accumulated write-downs of deferred tax assets |  | 9,065 |  | 6,744
Deferred tax assets, net |  | (7,166) |  | (9,023)
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
Carrying amount at December 31, 2019 |  | 9,583 |  | (15,767) |  | 6,744 |  | (9,023)
Additions |  | 960 |  | (2,649) |  | 2,638 |  | (11)
Deductions |  | (1,326) |  | 1,357 |  | (130) |  | 1,227
Currency translation differences |  | (725) |  | 742 |  | (192) |  | 550
Other changes |  | 89 |  | 86 |  | 5 |  | 91
Carrying amount at December 31, 2020 |  | 8,581 |  | (16,231) |  | 9,065 |  | (7,166)
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 December 31, 2019 |  | 9,583 |  | (15,767) |  | 6,744 |  | (9,023)

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