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v3.23.1

Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2022
Deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |
(€ million) |  | December 31, 2022 |  |  | December 31, 2021 |
Deferred tax liabilities before offsetting |  | 9,315 |  |  | 10,668 |
Deferred tax assets available for offset |  | (4,221 | ) |  | (5,833 | )
Deferred tax liabilities |  | 5,094 |  |  | 4,835 |
Deferred tax assets before offsetting (net of accumulated write-down provisions) |  | 8,790 |  |  | 8,546 |
Deferred tax liabilities available for offset |  | (4,221 | ) |  | (5,833 | )
Deferred tax assets |  | 4,569 |  |  | 2,713 |
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:
(€ million) |  | Carrying amount at December 31, 2022 |  |  | Carrying amount at December 31, 2021 |
Deferred tax liabilities |  |  |  |  |  |
Accelerated tax depreciation |  | 6,707 |  |  | 7,346 |
Derivative financial instruments |  | 788 |  |  | 916 |
Difference between the fair value and the carrying amount of assets acquired |  | 288 |  |  | 408 |
Site restoration and abandonment (tangible assets) |  | 276 |  |  | 166 |
Leasing |  | 162 |  |  | 1,076 |
Application of the weighted average cost method in evaluation of inventories |  | 52 |  |  | 87 |
Other |  | 1,042 |  |  | 669 |
|  | 9,315 |  |  | 10,668 |
Deferred tax assets, gross |  |  |  |  |  |
Carry-forward tax losses |  | (6,752 | ) |  | (7,374 | )
Site restoration and abandonment (provisions for contingencies) |  | (1,986 | ) |  | (2,400 | )
Timing differences on depreciation and amortization |  | (1,710 | ) |  | (2,354 | )
Impairment losses |  | (1,490 | ) |  | (1,095 | )
Accruals for impairment losses and provisions for contingencies |  | (1,246 | ) |  | (1,417 | )
Leasing |  | (182 | ) |  | (1,091 | )
Employee benefits |  | (161 | ) |  | (155 | )
Unrealized intercompany profits |  | (68 | ) |  | (71 | )
Derivative financial instruments |  | (60 | ) |  | (343 | )
Over/Under lifting |  | (59 | ) |  | (219 | )
Other |  | (1,246 | ) |  | (631 | )
|  | (14,960 | ) |  | (17,150 | )
Accumulated write-downs of deferred tax assets |  | 6,170 |  |  | 8,604 |
Deferred tax assets, net |  | (8,790 | ) |  | (8,546 | )
Schedule of changes in deferred tax liabilities and assets | The following table summarizes the changes in deferred tax liabilities and assets:
(€ million) |  | Deferred tax liabilities before offsetting |  |  | Deferred tax assets before offsetting, gross |  |  | Accumulated write-downs of deferred tax assets |  |  | Deferred tax assets before offsetting net of accumulated write-down provisions |
Carrying amount at December 31, 2021 |  | 10,668 |  |  | (17,150 | ) |  | 8,604 |  |  | (8,546 | )
Additions |  | 1,176 |  |  | (2,215 | ) |  | 464 |  |  | (1,751 | )
Deductions |  | (1,351 | ) |  | 2,532 |  |  | (2,409 | ) |  | 123 |
Changes with effect to OCI |  | 382 |  |  | (147 | ) |  |  |  |  | (147 | )
Currency translation differences |  | 611 |  |  | (610 | ) |  | 165 |  |  | (445 | )
Changes in the scope of consolidation |  | (1,951 | ) |  | 2,279 |  |  | (549 | ) |  | 1,730 |
Other changes |  | (220 | ) |  | 351 |  |  | (105 | ) |  | 246 |
Carrying amount at December 31, 2022 |  | 9,315 |  |  | (14,960 | ) |  | 6,170 |  |  | (8,790 | )
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 | )

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