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v3.22.1

Deferred tax assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
Deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​
(€ million) |  | December 31, 2021 |  | December 31, 2020
Deferred tax liabilities before offsetting |  | 10,668 |  | 8,581
Deferred tax assets available for offset |  | (5,833) |  | (3,057)
Deferred tax liabilities |  | 4,835 |  | 5,524
Deferred tax assets before offsetting (net of accumulated write-down provisions) |  | 8,546 |  | 7,166
Deferred tax liabilities available for offset |  | (5,833) |  | (3,057)
Deferred tax assets |  | 2,713 |  | 4,109
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) | ​ | 2021 | ​ | 2020
Deferred tax liabilities | ​ | ​ | ​ | ​
Accelerated tax depreciation |  | 7,346 |  | 6,171
Leasing | ​ | 1,076 | ​ | 1,089
Derivative financial instruments | ​ | 916 | ​ | 27
Difference between the fair value and the carrying amount of assets acquired |  | 408 |  | 415
Site restoration and abandonment (tangible assets) |  | 166 |  | 199
Application of the weighted average cost method in evaluation of inventories |  | 87 |  | 56
Other |  | 669 |  | 624
​ |  | 10,668 |  | 8,581
Deferred tax assets, gross | ​ | ​ | ​ | ​
Carry-forward tax losses |  | (7,374) |  | (6,983)
Site restoration and abandonment (provisions for contingencies) | ​ | (2,400) |  | (2,211)
Timing differences on depreciation and amortization |  | (2,354) |  | (2,206)
Impairment losses |  | (1,417) |  | (1,213)
Accruals for impairment losses and provisions for contingencies |  | (1,095) |  | (1,371)
Leasing | ​ | (1,091) | ​ | (1,113)
Derivative financial instruments | ​ | (343) | ​ | (2)
Over/Under lifting |  | (219) |  | (211)
Employee benefits |  | (155) |  | (213)
Unrealized intercompany profits |  | (71) |  | (117)
Other |  | (631) |  | (591)
​ |  | (17,150) |  | (16,231)
Accumulated write-downs of deferred tax assets |  | 8,604 |  | 9,065
Deferred tax assets, net |  | (8,546) |  | (7,166)
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, 2020 |  | 8,581 |  | (16,231) |  | 9,065 |  | (7,166)
Additions |  | 1,977 |  | (1,783) |  | 270 |  | (1,513)
Deductions |  | (765) |  | 1,804 |  | (863) |  | 941
Currency translation differences |  | 683 |  | (682) |  | 186 |  | (496)
Other changes |  | 192 |  | (258) |  | (54) |  | (312)
Carrying amount at December 31, 2021 |  | 10,668 |  | (17,150) |  | 8,604 |  | (8,546)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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)

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