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ePaper created 2012-04-27, 18:43:33 | version 1.23.1
25. Profit/loss attributable to limited partners in € thousand 2011 2010 Profit/loss attributable to limited partners -15,730 -7,948 26. Measurement gains/losses in € thousand 2011 2010 Unrealised changes in fair value 54,302 31,431 Profit/loss attributable to limited partners -11,866 -2,969 Ancillary acquisition costs -8,513 -8,631 Excess of identified net assets acquired over cost of acquisition resulting from changes in the consolidated capital in accordance with IFRS 3 7,888 13,298 41,811 33,129 Ancillary acquisition costs relate mainly to the acquisition of the Billstedt-Center. The excess of net assets acquired over cost of acquisition in accordance with IFRS 3 primarily results from the first-time consolidation of the Billstedt-Center Hamburg and the proportionate consolidation of the Allee-Center Magdeburg. 27. Income tax expense in € thousand 2011 2010 Current tax expense -3,372 -2,453 Deferred tax liabilities – domestic companies -30,634 -99,383 Deferred tax liabilities – foreign companies -972 -2,975 -34,978 -104,811 In measuring deferred taxes, the tax rates applicable in accordance with IAS 12 are those valid under current legislation at the date at which the temporary differences will probably reverse. In 2011, a corporate tax rate of 15% was used for the companies in Germany. In addition, a solidarity surcharge of 5.5% on the calculated cor- poration tax and 16.45% in trade tax were recognised. The respective local tax rates were applied for foreign companies. 52 DES Annual Report 2011 CONSOLIDATED FINANCIAL STATEMENTS notes to the consolidated income statement