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Deferred tax assets and liabilities (Tables) | 12 Months Ended
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Dec. 31, 2023
Deferred tax assets and liabilities |
Schedule of deferred tax assets and liabilities |
(€ million) | December 31, 2023 |  |  | December 31, 2022 |
Deferred tax liabilities before offsetting | 8,461 |  |  | 9,315 |
Deferred tax assets available for offset | (3,759 | ) |  | (4,221 | )
Deferred tax liabilities | 4,702 |  |  | 5,094 |
Deferred tax assets before offsetting (net of accumulated write-down provisions) | 8,241 |  |  | 8,790 |
Deferred tax liabilities available for offset | (3,759 | ) |  | (4,221 | )
Deferred tax assets | 4,482 |  |  | 4,569 |
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, 2023 |  |  | Carrying amount at December 31, 2022 |
Deferred tax liabilities |  |  |  |  |
Accelerated tax depreciation | 6,028 |  |  | 6,707 |
Derivative financial instruments | 451 |  |  | 788 |
Difference between the fair value and the carrying amount of assets acquired | 305 |  |  | 288 |
Site restoration and abandonment (tangible assets) | 265 |  |  | 276 |
Leasing | 150 |  |  | 162 |
Application of the weighted average cost method in evaluation of inventories | 47 |  |  | 52 |
Other | 1,215 |  |  | 1,042 |
| 8,461 |  |  | 9,315 |
Deferred tax assets, gross |  |  |  |  |
Carry-forward tax losses | (5,677 | ) |  | (6,752 | )
Site restoration and abandonment (provisions for contingencies) | (1,802 | ) |  | (1,986 | )
Timing differences on depreciation and amortization | (1,567 | ) |  | (1,710 | )
Impairment losses | (1,517 | ) |  | (1,490 | )
Accruals for impairment losses and provisions for contingencies | (1,279 | ) |  | (1,246 | )
Leasing | (198 | ) |  | (182 | )
Employee benefits | (168 | ) |  | (161 | )
Unrealized intercompany profits | (57 | ) |  | (68 | )
Derivative financial instruments | (236 | ) |  | (60 | )
Over/Under lifting | (124 | ) |  | (59 | )
Other | (1,284 | ) |  | (1,246 | )
| (13,909 | ) |  | (14,960 | )
Accumulated write-downs of deferred tax assets | 5,668 |  |  | 6,170 |
Deferred tax assets, net | (8,241 | ) |  | (8,790 | )
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 |
2023 |  |  |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year | 9,315 |  |  | (14,960 | ) |  | 6,170 |  |  | (8,790 | )
Additions | 654 |  |  | (2,161 | ) |  | 639 |  |  | (1,522 | )
Deductions | (1,099 | ) |  | 2,565 |  |  | (861 | ) |  | 1,704 |
Changes with effect to OCI | (69 | ) |  | 223 |  |  |  |  |  | 223 |
Currency translation differences | (247 | ) |  | 213 |  |  | (68 | ) |  | 145 |
Change in scope of consolidation | 348 |  |  | (183 | ) |  | 13 |  |  | (170 | )
Other changes | (441 | ) |  | 394 |  |  | (225 | ) |  | 169 |
Carrying amount - end of the year | 8,461 |  |  | (13,909 | ) |  | 5,668 |  |  | (8,241 | )
2022 |  |  |  |  |  |  |  |  |  |  |
Carrying amount - beginning of the year | 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 | )
Change in scope of consolidation | (1,951 | ) |  | 2,279 |  |  | (549 | ) |  | 1,730 |
Other changes | (220 | ) |  | 351 |  |  | (105 | ) |  | 246 |
Carrying amount - end of the year | 9,315 |  |  | (14,960 | ) |  | 6,170 |  |  | (8,790 | )

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