13 DEFERRED TAX ASSETS AND LIABILITIES
In accordance with IAS 12.47, deferred tax assets and liabilities are calculated at the rate that is expected to apply when the asset is realised or the liability settled. Flughafen Zürich AG currently anticipates an applicable tax rate of 20.4% (31 December 2019: 20.4%).
The balance of deferred taxes changed as follows:
|
(CHF 1,000) |
|
2020 |
|
Deferred tax assets and liabilities, net as at 1 January |
|
–34,033 |
|
Deferred taxes on remeasurement of defined benefit obligations, recognised in OCI |
|
4,081 |
|
Change according to income statement |
|
5,554 |
|
Foreign exchange differences |
|
–251 |
|
Deferred tax assets and liabilities, net as at 30 June |
|
–24,649 |
|
of which deferred tax assets |
|
1,503 |
|
of which deferred tax liabilities |
|
–26,152 |
