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"2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EUR" } }, "f11459": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "f11462": { "value": "0", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "porr:ProfitParticipationRightsHybridCapitalMember", "unit": "iso4217:EUR" } }, "f11465": { "value": "-19000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "porr:OtherReservesAndRetainedEarningsMember", "unit": "iso4217:EUR" } }, "f11468": { "value": "-19000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "f11471": { "value": "-765000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "f11474": { "value": "-784000", "decimals": -3, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughChangesInOwnershipInterestsInSubsidiariesThatDoNotResultInLossOfControl", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f11479": { "value": "39278000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "f11482": { "value": "358833000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:AdditionalPaidinCapitalMember", "unit": "iso4217:EUR" } }, "f11485": { "value": "13929000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "f11488": { "value": "37178000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "f11491": { "value": "180000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfGainsAndLossesFromInvestmentsInEquityInstrumentsMember", "unit": "iso4217:EUR" } }, "f11494": { "value": "265000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember", "unit": "iso4217:EUR" } }, "f11497": { "value": "1863000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "f11500": { "value": "247526000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "porr:ProfitParticipationRightsHybridCapitalMember", "unit": "iso4217:EUR" } }, "f11503": { "value": "140439000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "porr:OtherReservesAndRetainedEarningsMember", "unit": "iso4217:EUR" } }, "f11506": { "value": "764605000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "f11509": { "value": "34320000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "f11512": { "value": "798925000", "decimals": -3, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f11515": { "value": "\n \n

\n Erl\u00e4uterungen zum Konzernabschluss\n

\n \n \n \n \n

\n \n 1. Allgemeine Angaben\n \n

\n \n \n \n \n

\n \n Die PORR Gruppe besteht aus der PORR\u00a0AG und deren Tochterunternehmen. Die \u200aPORR\u00a0AG ist eine \u200aAktiengesellschaft nach \u00f6sterreichischem Recht und hat den Sitz ihrer Hauptverwaltung in 1100 Wien, Absberggasse\u00a047, \u200a\u00d6sterreich. Sie ist beim Handelsgericht Wien unter FN\u00a034853f registriert. Die Hauptaktivit\u00e4t der Gruppe ist die Projektierung und Ausf\u00fchrung von Bauarbeiten aller Art.\n \n

\n \n

\n \n \n \n

\n \n \n \n

\n \n Der Konzernabschluss wird gem\u00e4\u00df \u00a7\u00a0245a UGB nach den vom International Accounting Standards Board (IASB) herausgegebenen und von der Europ\u00e4ischen Union \u00fcbernommenen International Financial Reporting Standards (IFRS) sowie den Auslegungen des International Financial Reporting Interpretations Committee (IFRIC) aufgestellt.\n \n

\n \n \n \n \n \n

\n \n Berichtsw\u00e4hrung ist der Euro, der auch die funktionale W\u00e4hrung der PORR AG und der Mehrzahl der in den Konzernabschluss einbezogenen Tochterunternehmen ist.\n \n

\n \n \n \n \n

\n \n Der Abschluss wurde zum Stichtag 31.\u00a0Dezember aufgestellt und betrifft das Gesch\u00e4ftsjahr vom 1. J\u00e4nner bis zum 31.\u00a0Dezember. Zahlenm\u00e4\u00dfige Angaben erfolgen zumeist auf 1.000 (TEUR) gerundet. Durch die Angabe in TEUR\u00a0k\u00f6nnen sich Rundungsdifferenzen ergeben.\n \n

\n \n \n \n \n \n

\n \n 2. Konsolidierungskreis\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Vollkonsolidierte Unternehmen 1.1.\n \n 131\n \n 135\n
\n Verschmelzungen\n \n -4\n \n -6\n
\n Liquidationen\n \n -3\n \n -4\n
\n Verk\u00e4ufe\n \n -2\n \n -1\n
\n Zugang aufgrund von Gr\u00fcndungen\n \n 7\n \n 3\n
\n Zugang aufgrund von Akquisitionen\n \n 5\n \n 4\n
\n Vollkonsolidierte Unternehmen 31.12.\n \n 134\n \n 131\n
\n davon inl\u00e4ndische Tochterunternehmen\n \n 66\n \n 66\n
\n davon ausl\u00e4ndische Tochterunternehmen\n \n 68\n \n 65\n
\n
\n
\n
\n \n \n \n \n

\n \n Bei einer Gesellschaft h\u00e4lt die Gruppe nur 49 % der Anteile, jedoch werden die restlichen Anteile treuh\u00e4ndisch f\u00fcr die PORR gehalten, daher wird diese Gesellschaft in den Konsolidierungskreis miteinbezogen. \n \n

\n \n \n \n \n

\n \n Die Verm\u00f6genswerte und Schulden, \u00fcber die aufgrund von Verk\u00e4ufen Beherrschung verloren wurde, setzen sich wie folgt zusammen:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Immaterielle Verm\u00f6genswerte\n \n 169\n
\n Sachanlagen\n \n 3.901\n
\n \u00dcbrige Finanzanlagen\n \n 3.109\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 1\n
\n Latente Steueranspr\u00fcche\n \n 1.651\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Vorr\u00e4te\n \n 268\n
\n Forderungen aus Lieferungen und Leistungen\n \n 2.650\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 939\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 5\n
\n Liquide Mittel\n \n 3.679\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -139\n
\n Finanzverbindlichkeiten\n \n -1.856\n
\n Latente Steuerschulden\n \n -769\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -351\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -2.085\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -586\n
\n \u00dcbrige Verbindlichkeiten\n \n -3.003\n
\n Steuerschulden\n \n -157\n
\n
\n
\n
\n \n \n \n \n

\n \n Der Kaufpreis betrug TEUR\u00a027.466 und wurde in bar beglichen. Das Ergebnis aus der Ver\u00e4u\u00dferung in H\u00f6he von TEUR\u00a023.146 wird in den \u00fcbrigen betrieblichen Ertr\u00e4gen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Im vorliegenden Konzernabschluss wurden folgende 12 Gesellschaften erstmals einbezogen:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Gr\u00fcndungen\n \n Zeitpunkt der
Erstkonsolidierung\n
\n JV PORR - TM.E.\n \n 25.5.2022\n
\n JV PORR/AMW SINEVIA\n \n 24.6.2022\n
\n PONTUM Immobilien GmbH\n \n 13.7.2022\n
\n PONTUM Immobilien GmbH & Co KG\n \n 3.8.2022\n
\n IBAP Beteiligungsholding GmbH\n \n 28.11.2022\n
\n C21 Beteiligungs GmbH\n \n 20.12.2022\n
\n Obalovna Bechovice s.r.o.\n \n 22.12.2022\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n In diesem Zusammenhang wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Akquisitionen \n \n Zeitpunkt der
Erstkonsolidierung\n
\n PORR Stahl- und Systembau GmbH & Co KG\n \n 1.1.2022\n
\n ASCI Logistik GmbH\n \n 11.7.2022\n
\n CIS Beton GmbH\n \n 11.7.2022\n
\n G-S Stra\u00dfenbau GmbH\n \n 12.10.2022\n
\n HAT Schwertransporte GmbH\n \n 12.10.2022\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n F\u00fcr den Erwerb von 100 % an der G-S Stra\u00dfenbau GmbH und ihrer Tochtergesellschaft HAT Schwertransporte GmbH wurden TEUR\u00a08.534 aufgewendet. Ein Teil des Kaufpreis in H\u00f6he von TEUR\u00a07.784 wurde in bar beglichen. Gegenstand des Unternehmens ist der Betrieb eines Stra\u00dfen- und Tiefbauunternehmens sowie die Durchf\u00fchrung von Transporten, insbesondere von Baumaschinen (HAT Schwertransporte GmbH). Der Kaufpreis wurde den Verm\u00f6genswerten und Schulden der Gesellschaft vorl\u00e4ufig wie folgt zugeordnet:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Firmenwert\n \n 5.671\n
\n Sachanlagen\n \n 4.158\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 12\n
\n Latente Steueranspr\u00fcche\n \n 98\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Forderungen aus Lieferungen und Leistungen\n \n 3.189\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 237\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 196\n
\n Liquide Mittel\n \n 124\n
\n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte\n \n 253\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -25\n
\n Finanzverbindlichkeiten\n \n -1.370\n
\n Latente Steuerschulden\n \n -453\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -919\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -1.293\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -113\n
\n \u00dcbrige Verbindlichkeiten\n \n -1.194\n
\n Steuerschulden\n \n -37\n
\n Kaufpreis\n \n 8.534\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Die Akquisition f\u00fchrte zum Ansatz eines steuerlich nicht abzugsf\u00e4higen Firmenwerts, da der Kaufpreis die Vorteile aus Synergie-effekten beinhaltet, dieser wurde vorl\u00e4ufig der zahlungsmittelgenerierenden Einheit Oevermann zugeordnet. Die Kaufpreiszuordnung ist insbesondere im Bereich des Sachanlageverm\u00f6gens als vorl\u00e4ufig zu betrachten. \n \n

\n \n \n \n \n \n \n

\n \n Bei 3 weiteren Akquisitionen wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n \n \n \n

\n \n Unter der Annahme eines fiktiven Erstkonsolidierungszeitpunkts mit 1.\u00a0J\u00e4nner\u00a02022 h\u00e4tte sich der Konzernumsatz sowie das Ergebnis vor Steuern wie folgt ver\u00e4ndert:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Umsatz\n \n Ergebnis vor Steuern\n
\n G-S Stra\u00dfenbau GmbH\n \n 13.696\n \n -1.013\n
\n HAT Schwertransporte GmbH\n \n 538\n \n 35\n
\n Gesamt\n \n 14.234\n \n -978\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n \n \n \n \n \n \n

\n \n 3. Neue Rechnungslegungsstandards\n \n

\n \n \n \n \n

\n \n 3.1. Im Berichtsjahr erstmals angewandte Standards\n \n

\n \n \n \n \n

\n \n Erstmalig wurden zum 1.\u00a0J\u00e4nner\u00a02022 die folgenden Standards von der Gruppe angewandt, wobei sich nur aus der Erstanwendung der \u00c4nderungen zu IAS 37 wesentlichen Auswirkungen auf die Gruppe ergeben:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IFRS 16 Auf die Coronavirus-Pandemie bezogene Mietkonzessionen nach dem 30. Juni 2021\n \n 31.3.2021\n \n 30.8.2021\n \n 1.4.2021\n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge - Kosten der Vertragserf\u00fcllung\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IAS 16 Erzielung von Erl\u00f6sen, bevor sich ein Verm\u00f6genswert in seinem betriebsbereiten Zustand befindet\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n J\u00e4hrliche Verbesserungen IFRS Zyklus 2018 - 2020 IFRS 1, IFRS 9, IFRS 16 und IAS 41\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IFRS 3 Aktualisierter Verweis zum Rahmenkonzept\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n
\n
\n
\n \n \n \n \n \n \n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge \u2013 Kosten der Vertragserf\u00fcllung\n
\n \n \n \n \n \n \n \n \n

\n \n Mit den \u00c4nderungen wird festgelegt, dass \u201eKosten der Vertragserf\u00fcllung\u201c die \u201eKosten, die sich direkt auf den Vertrag beziehen\u201c sind. Dabei kann es sich entweder um zus\u00e4tzliche Kosten f\u00fcr die Erf\u00fcllung dieses Vertrags handeln (z.\u00a0B. direkte Arbeitskosten, Materialien) oder um eine Zuweisung anderer Kosten, die sich direkt auf die Erf\u00fcllung von Vertr\u00e4gen beziehen (z.\u00a0B. die Zuweisung der Abschreibungen f\u00fcr einen Posten des Sachanlageverm\u00f6gens, der bei der Erf\u00fcllung des Vertrags verwendet wird). \n \n

\n \n \n \n \n \n \n \n \n

\n \n Die folgende Tabelle zeigt die Auswirkung per 1.\u00a0J\u00e4nner\u00a02022 aus der Erstanwendung von IAS\u00a037 auf die Posten der Konzernbilanz:\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Konzernbilanz zum 1.1.2022\n \n Anpassungen aufgrund erstmaliger Anwendung der \u00c4nderungen zu IAS 37\n \n Konzernbilanz zum 31.12.2021 ohne
Anpassungen IAS 37\n
\n Passiva\n
\n Andere R\u00fccklagen\n \n 70.351\n \n -22.125\n \n 92.476\n
\n Eigenkapital\n \n 802.285\n \n -22.125\n \n 824.410\n
\n Latente Steuerschulden\n \n 35.800\n \n -8.168\n \n 43.968\n
\n Langfristige Verbindlichkeiten\n \n 817.935\n \n -8.168\n \n 826.103\n
\n R\u00fcckstellungen\n \n 283.289\n \n 30.293\n \n 252.996\n
\n Kurzfristige Verbindlichkeiten\n \n 2.444.782\n \n 30.293\n \n 2.414.489\n
\n Passiva gesamt\n \n 4.065.002\n \n - \n \n 4.065.002\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n 3.2. Neue Rechnungslegungsstandards, die noch nicht angewendet werden\n \n

\n \n \n \n \n

\n \n Die folgenden bei Aufstellung des Konzernabschlusses bereits ver\u00f6ffentlichten Standards und Interpretationen waren auf Gesch\u00e4ftsjahre, die am oder nach dem 1.\u00a0J\u00e4nner\u00a02022 begannen, noch nicht zwingend anzuwenden und wurden auch nicht freiwillig vorzeitig angewandt. Die Gruppe plant die erstmalige Anwendung mit verpflichtendem Inkrafttreten in der EU. \n \n

\n \n \n \n \n
\n Von der Europ\u00e4ischen Union bereits \u00fcbernommene Standards und Interpretationen \n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n IFRS 17 Versicherungsvertr\u00e4ge\n \n 18.5.2017\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IFRS 17\n \n 25.6.2020\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 1 Offenlegung von Rechnungslegungsgrunds\u00e4tzen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 8 Definition von Sch\u00e4tzungen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n IAS 12 Latente Steuern auf Verm\u00f6genswerte und Verbindlichkeiten aus einer einzigen Transaktion\n \n 7.5.2021\n \n 11.8.2022\n \n 1.1.2023\n
\n IFRS 17 Gleichzeitige Erstanwendung IFRS 17 und IFRS 9 - Vergleichsinformationen\n \n 9.12.2021\n \n 8.9.2022\n \n 1.1.2023\n
\n
\n
\n
\n \n \n \n \n
\n Von der Europ\u00e4ischen Union noch nicht \u00fcbernommene Standards und Interpretationen\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden als kurz- oder langfristig\n \n 23.1.2020\n \n 1.1.2024\n
\n \u00c4nderungen zu IFRS 16 Sale and Leaseback\n \n 22.9.2022\n \n 1.1.2024\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden \n \n 31.10.2022\n \n 1.1.2024\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n \n \n \n \n \n \n \n

\n \n Nach der bei Unternehmenszusammenschl\u00fcssen anzuwendenden Erwerbsmethode werden die erworbenen Verm\u00f6genswerte und die \u00fcbernommenen Verbindlichkeiten sowie Eventualverbindlichkeiten zum Erwerbsstichtag mit den zu diesem Stichtag beizulegenden Zeitwerten angesetzt. Die Differenz zwischen den Anschaffungskosten und dem zurechenbaren Anteil an dem mit dem beizulegenden Zeitwert bewerteten Nettoverm\u00f6gen wird, soweit es sich um einen Aktivposten handelt, als Firmenwert angesetzt, der nicht planm\u00e4\u00dfig abgeschrieben, sondern einem j\u00e4hrlichen Werthaltigkeitstest unterzogen wird. Dabei wird f\u00fcr jede Transaktion separat entschieden, ob die Partial oder die Full Goodwill Methode angewandt wird. Passivische Unterschiedsbetr\u00e4ge werden sofort ertragswirksam ber\u00fccksichtigt und unter den sonstigen betrieblichen Ertr\u00e4gen ausgewiesen. \n \n

\n \n \n \n \n \n

\n \n Alle Forderungen und Verbindlichkeiten zwischen einbezogenen Unternehmen werden in der Schuldenkonsolidierung eliminiert. Konzerninterne Ertr\u00e4ge und Aufwendungen werden im Rahmen der Aufwands- und Ertragskonsolidierung verrechnet. Zwischenergebnisse aus konzerninternen Lieferungen werden eliminiert, wenn es sich um wesentliche Betr\u00e4ge handelt und die betreffenden Verm\u00f6genswerte im Konzernabschluss noch bilanziert sind.\n \n

\n \n \n \n \n \n

\n \n Nicht der PORR AG zurechenbare Anteile am Nettoverm\u00f6gen von Tochterunternehmen werden unter der Bezeichnung \u201eAnteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\u201c gesondert als Bestandteil des Eigenkapitals ausgewiesen.\n \n

\n \n \n \n \n \n

\n \n Die Jahresabschl\u00fcsse s\u00e4mtlicher in den Konzernabschluss einbezogener Unternehmen werden nach einheitlichen Bilanzierungs- und Bewertungsmethoden aufgestellt. \n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr die Einbeziehung und Umrechnung ausl\u00e4ndischer Tochterunternehmen wurden folgende wesentliche Umrechnungskurse verwendet:\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2022\n \n Jahresdurchschnittskurs 2022\n
\n CHF\n \n 0,98470\n \n 1,00170\n
\n CZK\n \n 24,11500\n \n 24,53708\n
\n GBP\n \n 0,88693\n \n 0,85482\n
\n NOK\n \n 10,51380\n \n 10,11222\n
\n QAR\n \n 3,89739\n \n 3,83460\n
\n PLN\n \n 4,68990\n \n 4,68828\n
\n RON\n \n 4,94740\n \n 4,93353\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2021\n \n Jahresdurchschnittskurs 2021\n
\n CHF\n \n 1,03310\n \n 1,07988\n
\n CZK\n \n 24,86000\n \n 25,64833\n
\n GBP\n \n 0,84028\n \n 0,85840\n
\n NOK\n \n 9,98880\n \n 10,16386\n
\n QAR\n \n 4,13013\n \n 4,29755\n
\n PLN\n \n 4,59940\n \n 4,57750\n
\n RON\n \n 4,94810\n \n 4,92440\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Die Bilanzposten der in den Konzernabschluss einbezogenen Unternehmen werden mit dem Bilanzstichtagskurs und die Posten der Konzern-Gewinn- und Verlustrechnung mit dem Durchschnittskurs des Gesch\u00e4ftsjahres, dem arithmetischen Mittel aller Monatsultimokurse, umgerechnet. Aus der W\u00e4hrungsumrechnung resultierende Differenzen werden im sonstigen Ergebnis erfasst. Diese Umrechnungsdifferenzen werden zum Zeitpunkt des Abgangs des Gesch\u00e4ftsbetriebs in den sonstigen betrieblichen Ertr\u00e4gen und Aufwendungen in der Gewinn- und Verlustrechnung (GuV) ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Bei Erwerb eines ausl\u00e4ndischen Gesch\u00e4ftsbetriebs vorgenommene Anpassungen der Buchwerte der Verm\u00f6genswerte und Verbindlichkeiten an den beizulegenden Zeitwert zum Erwerbsstichtag bzw. ein aus dem Erwerb resultierender Firmenwert werden als Verm\u00f6genswerte bzw. Verbindlichkeiten des erworbenen Tochterunternehmens behandelt und unterliegen demnach der W\u00e4hrungsumrechnung.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Kursgewinne oder -verluste aus Transaktionen der einbezogenen Unternehmen in einer anderen als der funktionalen W\u00e4hrung (Fremdw\u00e4hrung) werden im Gewinn oder Verlust der Periode ergebniswirksam erfasst. Nicht auf die funktionale W\u00e4hrung lautende monet\u00e4re Positionen der einbezogenen Unternehmen werden mit dem Durchschnittskurs zum Bilanzstichtag umgerechnet. Aus dieser Umrechnung resultierende Kursgewinne oder -verluste werden ebenfalls in den sonstigen betrieblichen Ertr\u00e4gen oder Aufwendungen in der Gewinn- und Verlustrechnung erfasst.\n \n

\n \n \n \n \n \n \n

\n \n Weitere Bilanzierungs- und Bewertungsmethoden und die Hauptquellen von Sch\u00e4tzungsunsicherheiten werden in den jeweiligen Erl\u00e4uterungen angef\u00fchrt.\n \n

\n \n \n \n \n \n \n
\n \u00c4nderungen von Vergleichsinformationen\n
\n \n \n \n \n \n \n \n \n

\n \n Die Darstellung der Finanzverbindlichkeiten wurde aus Gr\u00fcnden der Wesentlichkeit und der verbesserten Darstellung insofern ge\u00e4ndert, dass Verbindlichkeiten aus Schuldscheindarlehen und gegen\u00fcber Kreditinstituten in der Position Finanzverbindlichkeiten zusammengefasst, jedoch die Leasingverbindlichkeiten in einer separaten Bilanzposition dargestellt wurden. Die Vorjahreszahlen wurden entsprechend angepasst:\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 31.12.2022\n \n 31.12.2021\n
\n in TEUR\n \n nach Anpassung\n \n vor Anpassung\n
\n Langfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 264.747\n
\n Leasingverbindlichkeiten\n \n 318.778\n \n 320.643\n \n - \n
\n Finanzverbindlichkeiten\n \n 166.827\n \n 303.761\n \n 359.657\n
\n Kurzfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 29.997\n
\n Leasingverbindlichkeiten\n \n 55.640\n \n 56.236\n \n - \n
\n Finanzverbindlichkeiten\n \n 55.743\n \n 58.973\n \n 85.212\n
\n
\n
\n
\n \n \n \n \n

\n \n 5. Wirtschaftliche Auswirkungen des Klimawandels, der Ukraine-Krise und von Energieengp\u00e4ssen\n \n

\n

\n Allgemeine Auswirkungen\n

\n
\n Klimawandel\n
\n

\n \n Die PORR AG setzt auf klima- und ressourcenschonende Fertigung, um nicht nur \u00f6konomisch, sondern auch \u00f6kologisch nachhaltig zu bauen. Neue Technologien, innovative Baumaschinen und Bewusstseinsbildung bei den Mitarbeitern sorgen f\u00fcr effizientere und zunehmend klimaneutrale Performance mit zukunftsweisendem Entwicklungspotenzial.\n \n

\n

\n \n Durch die direkte Wechselbeziehung von Bauleistungen mit dem Klima und der Umwelt sieht sich die PORR hier verst\u00e4rkt in der Verantwortung und baut auf die Einsch\u00e4tzung von klimabezogenen Risiken durch Management und Vorstand, aber auch auf die Erkennung von Chancen, neue Technologien zu etablieren und damit den \u00f6kologischen Fu\u00dfabdruck als Gruppe zu reduzieren. Mit einer eigenen Klimastrategie und quantitativen THG-Reduktionszielen will die PORR einen konkreten Beitrag zum Klimaschutz leisten und den hohen Ressourcenbedarf der Bauwirtschaft durch gezieltes Energie- und Emissionsmanagement kontinuierlich verringern. Die Reduktionsziele belaufen sich konkret auf eine Senkung der spezifischen THG-Emissionen um 55% (Basis 2020) sowie die Dekarbonisierung der Bauprozesse um 21% (Basis 2014) (siehe Konzernlagebericht S. 83). Die Bewusstseinsbildung wird erreicht durch das Messbarmachen von Risiken und Chancen anhand der Klimaszenarioanalyse, erstmals durchgef\u00fchrt im Jahr 2021. F\u00fcr akute Risiken wie Extremwetterereignisse, aber auch chronische Risiken wie anhaltende Hitzewellen, ver\u00e4nderte Windverh\u00e4ltnisse oder Wasserknappheit \u2013 wie n\u00e4her im Risikobericht beleuchtet \u2013 werden Szenarien entwickelt, um dem hohen Energie- und Ressourcenbedarf in der Bauwirtschaft mit nachhaltigen Bauprozessen, Recycling und Energieeffizienzma\u00dfnahmen aktiv zu begegnen. Gezielte Entwicklungsaktivit\u00e4ten f\u00fcr den technologischen Fortschritt und die Ressourcenschonung, aber auch die Erschlie\u00dfung neuer Energiequellen und Diversifikation von Produkt- und Dienstleistungsportfolios, zeugen von Chancen, die sich durch das strategische Vorgehen und die bewusstseinsbildende Klimapolitik der PORR er\u00f6ffnet haben. Konkrete Auswirkungen auf den Jahresabschluss der PORR k\u00f6nnten bei Forderungen aus Lieferungen und Leistungen (Erl\u00e4uterung 22), bei Wertminderungen (Erl\u00e4uterung 16), bei Abschreibungss\u00e4tzen von Sachanlagen (Erl\u00e4uterung 17) und R\u00fcckstellungen (Erl\u00e4uterung 32) auftreten, wobei davon auszugehen ist, dass sich diese nicht in den n\u00e4chsten zw\u00f6lf Monaten materialisieren werden und das Unternehmen mit den dargestellten Ma\u00dfnahmen und Initiativen gegensteuert. Ausf\u00fchrliche Angaben zu der Klimaszenarioanalyse sind im Risikobericht (ab S. 130) offengelegt. \n \n

\n
\n Ukraine-Krise und Energieengp\u00e4sse\n
\n

\n \n Die PORR hat keine Gesellschaften, Projekte oder andere wesentliche, wirtschaftliche Aktivit\u00e4ten am russischen oder ukrainischen Markt. Der Ukraine-Konflikt hat daher bis dato nur einen indirekten Effekt auf die Verm\u00f6gens- und Finanzlage der PORR, der den innerhalb k\u00fcrzester Zeit stark gestiegenen Energie- und Rohstoffpreisen und der dadurch gestiegenen Inflation geschuldet ist. Das Materialpreisrisiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsepreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert und diversifiziert werden. Eine proaktive Absicherung der Energieressourcen erfolgt z. B. bei Diesel durch Preisabsicherung \u00fcber mit Banken abgeschlossene Sicherungsgesch\u00e4fte. So sind f\u00fcr das Jahr 2023 bereits rund 60\u00a0% des erwarteten Bedarfs preislich fixiert worden. Das Einkaufsmanagement wirkt m\u00f6glichen Versorgungsengp\u00e4ssen in den Lieferketten aufgrund der Ukraine-Krise durch vorausschauende und diversifizierte Beschaffungsstrategien entgegen, weshalb bis dato keine material- oder rohstoffbezogenen Einschr\u00e4nkungen im Baubetrieb aufgetreten sind.\n \n

\n \n \n \n

6. Umsatzerl\u00f6se

\n \n \n \n \n

\n \n Die Umsatzerl\u00f6se in H\u00f6he von TEUR\u00a05.786.011 (Vorjahr: TEUR\u00a05.169.831) enthalten Bauleistungen eigener Baustellen, Lieferungen und Leistungen an Arbeitsgemeinschaften und andere Erl\u00f6se aus der gew\u00f6hnlichen Gesch\u00e4ftst\u00e4tigkeit. \n \n

\n \n \n \n \n

\n \n In der nachfolgenden Tabelle werden die Umsatzerl\u00f6se der Gruppe nach Gesch\u00e4ftsfeldern dargestellt. \n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 221.610\n \n 26.178\n \n 95.246\n \n 1.000\n \n - \n \n - \n \n 344.034\n
\n Industrie-/Ingenieurbau\n \n 288.380\n \n 1.596 \n \n 19.043\n \n 57.157\n \n - \n \n - \n \n 366.176\n
\n Sonstiger Hochbau \n \n 327.690\n \n 241.568\n \n 29.829\n \n 35.343\n \n - \n \n - \n \n 634.430\n
\n Wohnbau\n \n 455.652\n \n 81.408\n \n 55.724\n \n 49.706\n \n - \n \n 45.638 \n \n 688.128\n
\n Tiefbau\n
\n Bahnbau\n \n 204.349\n \n 32.214\n \n 201.178\n \n 90.195\n \n 34.810\n \n - \n \n 562.746\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 105.448\n \n 43.418\n \n 82.922\n \n 28.428\n \n 57.544\n \n - \n \n 317.760\n
\n Sonstiger Tiefbau\n \n 480.317\n \n 194.533\n \n 78.747\n \n 46.531\n \n 99.053\n \n 19.510\n \n 918.691\n
\n Stra\u00dfenbau\n \n 418.829\n \n 138.619\n \n 178.782\n \n 300.379\n \n 12.539\n \n - \n \n 1.049.148\n
\n Tunnelbau\n \n 11.651\n \n 36.301\n \n 40.938\n \n - \n \n 221.474\n \n - \n \n 310.364\n
\n Sonstige Sparten\n \n 407.738\n \n 78.708\n \n 37.459\n \n 7.317\n \n 3.719\n \n 59.593\n \n 594.534\n
\n Umsatzerl\u00f6se\n \n 2.921.664\n \n 874.543\n \n 819.868\n \n 616.056\n \n 429.139\n \n 124.741\n \n 5.786.011\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.736.807\n \n 867.009\n \n 819.769\n \n 616.056\n \n 429.139\n \n 120.908\n \n 5.589.688\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 184.857\n \n 7.534\n \n 99 \n \n - \n \n - \n \n 3.833\n \n 196.323\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 181.892\n \n 8.086\n \n 93.281\n \n 12.422\n \n - \n \n - \n \n 295.681\n
\n Industrie-/Ingenieurbau\n \n 240.917\n \n - \n \n 648\n \n 12.507\n \n - \n \n - \n \n 254.072\n
\n Sonstiger Hochbau \n \n 269.696\n \n 178.118\n \n 34.968\n \n 12.396\n \n - \n \n 495.178\n
\n Wohnbau\n \n 563.820\n \n 57.499\n \n 9.069\n \n 50.295\n \n - \n \n - \n \n 680.683\n
\n Tiefbau\n
\n Bahnbau\n \n 124.726\n \n 18.532\n \n 182.676\n \n 31.406\n \n 17.502\n \n - \n \n 374.842\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 88.320\n \n 42.525\n \n 71.904\n \n 7.491\n \n 86.508\n \n - \n \n 296.748\n
\n Sonstiger Tiefbau\n \n 483.234\n \n 190.444\n \n 83.831\n \n 28.075\n \n 54.384\n \n 15.534\n \n 855.502\n
\n Stra\u00dfenbau\n \n 396.764\n \n 145.513\n \n 185.267\n \n 308.399\n \n 9\n \n - \n \n 1.035.952\n
\n Tunnelbau\n \n 7.538\n \n 69.935\n \n 61.446\n \n - \n \n 237.762\n \n - \n \n 376.681\n
\n Sonstige Sparten\n \n 352.725\n \n 64.234\n \n 25.171\n \n 5.659\n \n 11.367\n \n 45.336\n \n 504.492\n
\n Umsatzerl\u00f6se\n \n 2.709.632\n \n 774.886\n \n 748.261\n \n 468.650\n \n 407.532\n \n 60.870\n \n 5.169.831\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.550.018\n \n 767.934\n \n 748.261\n \n 468.650\n \n 407.532\n \n 55.478\n \n 4.997.873\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 159.614\n \n 6.952\n \n - \n \n - \n \n - \n \n 5.392\n \n 171.958\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Umsatzerl\u00f6se lassen sich wie folgt aufgliedern:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Erl\u00f6se aus Bauleistungen\n \n 5.436.980\n \n 4.893.665\n
\n Erl\u00f6se aus Rohstoffverk\u00e4ufen und sonstigen Dienstleistungen\n \n 349.031\n \n 276.166\n
\n Gesamt\n \n 5.786.011\n \n 5.169.831\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Umsatzerl\u00f6se enthalten ausschlie\u00dflich Erl\u00f6se aus Kundenvertr\u00e4gen. Leistungsverpflichtungen in H\u00f6he von TEUR\u00a07.287.284 (Vorjahr: TEUR\u00a06.815.052) werden mit TEUR\u00a04.012.154 (Vorjahr: TEUR\u00a03.614.576) im Folgejahr und mit TEUR\u00a03.275.130 (Vorjahr: TEUR\u00a03.200.476) in den darauffolgenden Jahren zu Umsatzerl\u00f6sen f\u00fchren.\n \n

\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n \n Umsatzerl\u00f6se werden nach Abzug von Umsatzsteuern, Rabatten und anderen Erl\u00f6sminderungen sowie sonstigen verkaufsbezogenen Steuern ausgewiesen. Der Zeitpunkt der Umsatzrealisierung stellt sich je nach Umsatzart wie folgt dar:\n \n

\n \n \n \n \n

\n \n Die Umsatzrealisierung bei Ertr\u00e4gen aus Bauleistungen erfolgt zeitraumbezogen \u00fcber die Laufzeit der erbrachten Leistung unter Anwendung der POC-Methode. Die voraussichtlichen Auftragserl\u00f6se werden entsprechend dem jeweiligen Fertigstellungsgrad unter den Umsatzerl\u00f6sen ausgewiesen. Grundlage f\u00fcr die Ermittlung des Fertigstellungsgrads ist das Verh\u00e4ltnis der bisher erbrachten Leistung zur gesch\u00e4tzten Gesamtleistung. Dies gilt auch f\u00fcr Erl\u00f6se aus Kundenvertr\u00e4gen, die in Arbeitsgemeinschaften ausgef\u00fchrt werden. Bei Vorliegen der entsprechenden Voraussetzungen werden mehrere Vertr\u00e4ge konzern\u00fcbergreifend aggregiert und gemeinsam bewertet. Variable Bestandteile der Auftragserl\u00f6se \u2013 insbesondere Nachtr\u00e4ge \u2013 werden dann angesetzt, wenn es hochwahrscheinlich ist, dass es dadurch zu keiner signifikanten Umkehr der bereits erfassten Erl\u00f6se kommen wird. Anzahlungsrechnungen werden gem\u00e4\u00df einem vorher festgelegten Zahlungsplan, welcher im Allgemeinen dem Baufortschritt entspricht, gelegt. In Einzelf\u00e4llen enthalten die Zahlungspl\u00e4ne eine Finanzierungskomponente, welche separat als Zinsertrag im Finanzergebnis zu erfassen ist.\n \n

\n \n \n \n \n

\n \n Die ermittelte Leistung wird nach Abzug der Zahlungen des Kunden als Vertragsverm\u00f6genswert unter den Forderungen aus Lieferungen und Leistungen oder, falls die Zahlungen die bisher erbrachte Leistung \u00fcbersteigen, als Vertragsverbindlichkeit unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Ist es wahrscheinlich, dass die gesamten Auftragskosten die Auftragserl\u00f6se \u00fcbersteigen, werden die erwarteten Verluste sofort zur G\u00e4nze in H\u00f6he der f\u00fcr die Erf\u00fcllung des Vertrags notwendigen Kosten erfasst. Vertragserlangungskosten werden, soweit sie bei Nichterlangung des Auftrags nicht angefallen w\u00e4ren, aktiviert und \u00fcber die Projektlaufzeit abgeschrieben.\n \n

\n \n \n \n \n

\n \n Deponieums\u00e4tze und Erl\u00f6se aus Rohstoffverk\u00e4ufen werden im Wesentlichen zeitpunktbezogen nach \u00dcbertragung der wesentlichen Chancen und Risiken realisiert. Erl\u00f6se aus Dienstleistungen aus der Verwaltung von Immobilien (Hausverwaltung) werden zeitraumbezogen realisiert.\n \n

\n \n \n \n \n \n

7. Sonstige betriebliche Ertr\u00e4ge

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen\n \n 27.003\n \n 36.627\n
\n Ertr\u00e4ge aus dem Abgang von Anlageverm\u00f6gen \n \n 36.446\n \n 15.195\n
\n Erl\u00f6se aus Personalgestellung\n \n 15.292\n \n 15.517\n
\n Versicherungsverg\u00fctungen\n \n 9.425\n \n 14.455\n
\n Kursgewinne\n \n 7.764\n \n 16.293\n
\n Erl\u00f6se aus Materialverrechnung\n \n 7.950\n \n 9.221\n
\n Erl\u00f6se aus sonstiger Weiterverrechnung\n \n 29.671\n \n 27.947\n
\n Raum- und Grundst\u00fccksmieten\n \n 3.740\n \n 2.786\n
\n Sonstige Ertr\u00e4ge Personal\n \n 11.983\n \n 10.653\n
\n Bewertung Finanzimmobilien\n \n 13.282\n \n 4.779 \n
\n \u00dcbrige \n \n 26.568\n \n 24.617\n
\n Gesamt\n \n 189.124\n \n 178.090\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die \u00fcbrigen sonstigen betrieblichen Ertr\u00e4ge enthalten im Wesentlichen Einbehalte f\u00fcr die Privatnutzung von Dienstfahrzeugen, Schadenersatzleistungen im Rahmen von Auftragsabwicklungen sowie sonstige Nebenleistungen. \n \n

\n \n \n \n

8. Aufwendungen f\u00fcr Material und sonstige bezogene Herstellungsleistungen

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aufwendungen f\u00fcr Roh-, Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren\n \n -1.367.202\n \n -1.138.376\n
\n Aufwendungen f\u00fcr bezogene Leistungen\n \n -2.609.554\n \n -2.308.251\n
\n Gesamt\n \n -3.976.756\n \n -3.446.627\n
\n
\n
\n
\n \n \n \n

9. Personalaufwand

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n L\u00f6hne und Geh\u00e4lter\n \n -1.087.325\n \n -1.020.278\n
\n Soziale Abgaben\n \n -249.468\n \n -240.415\n
\n Aufwendungen f\u00fcr Abfertigungen und Pensionen\n \n -13.200\n \n -15.124\n
\n Gesamt\n \n -1.349.993\n \n -1.275.817\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Aufwendungen f\u00fcr Abfertigungen und Pensionen enthalten die Dienstzeitaufwendungen und die Beitr\u00e4ge an die Mitarbeitervorsorgekasse f\u00fcr Mitarbeiter, die nach dem 31.\u00a0Dezember\u00a02002 in ein Dienstverh\u00e4ltnis mit einem \u00f6sterreichischen Unternehmen der Gruppe eingetreten sind, und freiwillige Abfertigungen. Der Zinsaufwand aus den Abfertigungs- und Pensionsverpflichtungen wird unter dem Posten Finanzierungsaufwand ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr weitere Ausf\u00fchrungen wird auf die Erl\u00e4uterungen\u00a016 und 17 verwiesen. \n \n

\n \n \n \n \n \n \n \n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Die \u00fcbrigen betrieblichen Aufwendungen enthalten unter anderem Aufwendungen f\u00fcr Abgaben und Geb\u00fchren, Fremdleistungen sowie allgemeine Verwaltungskosten.\n \n

\n \n \n \n \n \n \n \n \n

12. Ertr\u00e4ge aus Finanzanlage- und Finanzumlaufverm\u00f6gen

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus Beteiligungen\n \n 1.057\n \n 1.590\n
\n davon aus verbundenen Unternehmen\n \n (364)\n \n (-)\n
\n Aufwendungen aus Beteiligungen\n \n -968\n \n -3.305\n
\n davon aus verbundenen Unternehmen\n \n (-49)\n \n (-2.808)\n
\n Ertr\u00e4ge/Aufwendungen aus Finanzanlagen \n \n -685\n \n 5.549\n
\n Zinsen \n \n 14.746\n \n 8.450\n
\n davon aus verbundenen Unternehmen\n \n (14)\n \n (45)\n
\n Gesamt\n \n 14.150\n \n 12.284\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Die Zinsertr\u00e4ge enthalten Zinsen in H\u00f6he von TEUR\u00a0666 (Vorjahr: TEUR\u00a01.520) (siehe Erl\u00e4uterung 43) aus einem Hybridkapital der UBM-Gruppe. Das Hybridkapital wurde bis zur R\u00fcckzahlung im Jahr 2022 erfolgsneutral zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Zinsertr\u00e4ge werden nach der Effektivzinsmethode abgegrenzt. Der effektive Zinssatz ist jener Zinssatz, bei dem der Barwert der k\u00fcnftigen Cashflows aus einem finanziellen Verm\u00f6genswert dessen Buchwert entspricht. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Dividendenertr\u00e4ge aus Finanzinvestitionen werden mit Entstehung des Rechtsanspruchs erfasst. \n \n

\n \n \n \n \n \n \n \n \n \n

13. Finanzierungsaufwand

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

14. Steuern vom Einkommen und vom Ertrag

\n \n \n \n \n \n \n \n \n

\n \n Als Ertragsteuern sind die in den einzelnen L\u00e4ndern f\u00fcr das betreffende Gesch\u00e4ftsjahr gezahlten oder geschuldeten Steuern vom Einkommen und vom Ertrag und latente Steuern ausgewiesen. \n \n

\n \n \n \n \n \n \n \n

\n \n Der Berechnung liegen Steuers\u00e4tze zugrunde, die gem\u00e4\u00df den geltenden Steuergesetzen oder gem\u00e4\u00df Steuergesetzen, deren Inkraftsetzung im Wesentlichen abgeschlossen ist, zum voraussichtlichen Realisierungszeitpunkt anzuwenden sind.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Laufender Steueraufwand\n \n 17.874\n \n 18.158\n
\n Latenter Steueraufwand (+)/-ertrag (-)\n \n 9.525\n \n 5.795\n
\n Steueraufwand (+)/-ertrag (-)\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Der sich bei Anwendung des aktuellen, \u00f6sterreichischen K\u00f6rperschaftsteuersatzes von 25\u00a0% ergebende Steueraufwand l\u00e4sst sich zum tats\u00e4chlichen Steueraufwand wie folgt \u00fcberleiten:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ergebnis vor Ertragsteuern (EBT)\n \n 110.034\n \n 85.361\n
\n Theoretischer Steueraufwand (+)/-ertrag (-)\n \n 27.509\n \n 21.340\n
\n Steuersatzunterschiede\n \n 6.820\n \n -1.546\n
\n Steuerauswirkung der nicht abzugsf\u00e4higen Aufwendungen und steuerfreien Ertr\u00e4ge\n \n -3.487\n \n 5.387\n
\n Ertr\u00e4ge/Aufwendungen aus Beteiligungen an at-equity bilanzierten Unternehmen\n \n -578\n \n -6.967\n
\n Ver\u00e4nderung des in Bezug auf Verlustvortr\u00e4ge und tempor\u00e4re Differenzen
nicht angesetzten latenten Steueranspruchs\n 		\n 3.984\n \n 2.131\n
\n Effekt von Steuersatz\u00e4nderungen\n \n -4.174\n \n 238\n
\n Periodenfremder Steueraufwand (+)/-ertrag (-)\n \n -2.867\n \n 2.634\n
\n Sonstiges\n \n 192\n \n 736\n
\n Steuern vom Einkommen und vom Ertrag\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n \n \n \n

\n \n Die \u00f6sterreichische \u00f6kosoziale Steuerreform 2022 sieht vor, dass der K\u00f6rperschaftsteuersatz, der bis 2022 25\u00a0% betrug, f\u00fcr das Jahr\u00a02023 auf 24\u00a0% und ab 2024 auf 23\u00a0% gesenkt wird. Die Steueranspr\u00fcche und -verbindlichkeiten der PORR AG und der in den Konzernabschluss einbezogenen, \u00f6sterreichischen Tochtergesellschaften wurden demgem\u00e4\u00df im Berichtsjahr statt mit 25 % nunmehr mit 23\u00a0% angesetzt. Die daraus resultierende Anpassung der Forderungen und Verbindlichkeiten zum 1. J\u00e4nner 2022 f\u00fchrte zu einem Steuerertrag von TEUR 3.113, der in der obigen Tabelle in den Auswirkungen von Steuersatz\u00e4nderungen enthalten ist. \n \n

\n \n \n \n \n

\n \n \n Zus\u00e4tzlich zu dem in der Konzern-Gewinn- und Verlustrechnung erfassten Steueraufwand wurde der Steuereffekt von im sonstigen Ergebnis erfassten Aufwendungen und Ertr\u00e4gen ebenfalls im sonstigen Ergebnis erfasst. Der im sonstigen Ergebnis verrechnete Steueraufwand belief sich auf TEUR\u00a01.667 (Vorjahr: TEUR\u00a05.000). Aussch\u00fcttungen auf das als Eigenkapital zu klassifizierende Hybridkapital und Genussrechtskapital sowie die Kosten der Kapitalerh\u00f6hung sind steuerlich abzugsf\u00e4hig. Die zugeh\u00f6rigen Steuerertr\u00e4ge von TEUR\u00a03.859 (Vorjahr: TEUR\u00a06.591) wurden direkt im Eigenkapital verrechnet.\n \n

\n \n \n \n \n

\n \n Die Anpassung der Anspr\u00fcche und Verbindlichkeiten zum 1. Januar 2022 aufgrund der \u00c4nderung des Steuersatzes f\u00fcr latente Steuern in \u00d6sterreich f\u00fchrte zu einem im sonstigen Ergebnis erfassten Steueraufwand in H\u00f6he von 293 TEUR, der in den entsprechenden Positionen in der nachstehenden Tabelle enthalten ist.\n \n

\n \n \n \n \n

\n \n Zusammensetzung der Steuereffekte im sonstigen Ergebnis:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Neubewertungsr\u00fccklage\n \n 41\n \n -1.249\n
\n Remeasurement aus leistungsorientierten Verpflichtungen\n \n -1.037\n \n -3.816\n
\n Bewertung von Eigenkapitalinstrumenten\n \n 35\n \n 159\n
\n R\u00fccklage f\u00fcr Cashflow Hedges\n \n -698\n \n -89\n
\n Anteile der Aktion\u00e4re des Mutterunternehmens\n \n -1.659\n \n -4.995\n
\n Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\n \n -8\n \n -5\n
\n Gesamt\n \n -1.667\n \n -5.000\n
\n
\n
\n
\n \n \n \n \n

15. Ergebnis je Aktie

\n \n \n \n \n

\n \n Das Ergebnis je Aktie errechnet sich aus der Division des Anteils der Aktion\u00e4re des Mutterunternehmens am Jahres\u00fcberschuss durch die gewichtete durchschnittliche Anzahl der ausgegebenen Aktien.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Anteil der Aktion\u00e4re des Mutterunternehmens am Periodenergebnis\n \n 64.413\n \n 35.934\n
\n Gewichtete durchschnittliche Anzahl ausgegebener Aktien \n \n 39.023.747\n \n 30.440.867\n
\n Unverw\u00e4ssertes Ergebnis je Aktie\n \n 1,65\n \n 1,18\n
\n Verw\u00e4ssertes Ergebnis je Aktie\n \n 1,65\n \n 1,18\n
\n
\n
\n
\n \n \n

\n \n Da keine potenziell verw\u00e4ssernden Transaktionen in den Gesch\u00e4ftsjahren 2021 und 2022 vorlagen, entspricht das verw\u00e4sserte Ergebnis je Aktie dem unverw\u00e4sserten Ergebnis je Aktie. \n \n

\n \n \n

\n \n \u00dcberleitungsrechnung f\u00fcr die gewichtete Anzahl der Aktien:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Ausgegebene Aktien zum 1. J\u00e4nner\n \n 39.278.250\n \n 29.095.000\n
\n Abz\u00fcglich Eigene Aktien\n \n -481.854\n \n -216.495\n
\n Ausgegebene Aktien abz\u00fcglich Eigene Aktien zum 1. J\u00e4nner\n \n 38.796.396\n \n 28.878.505\n
\n Ausgabe neue Aktien zum 5. November 2021\n \n - \n \n 10.183.250\n
\n Anpassung Gewichtung Eigene Aktien/Kapitalerh\u00f6hung\n \n 227.351 \n \n -8.620.888\n
\n Gewichteter Durchschnitt der Stammaktien zum 31. Dezember\n \n 39.023.747\n \n 30.440.867\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Die wesentlichen Firmenwerte sind wie folgt den zahlungsmittelgenerierenden Einheiten zugeordnet:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR
Segment\n 		\n Zahlungsmittelgenerierende Einheit\n \n Firmenwert 31.12.2022\n \n Firmenwert 31.12.2021\n
\n AT / CH/Infrastruktur International \n \n PBG \u00d6sterreich \n \n 30.230\n \n 30.230\n
\n DE\n \n Oevermann \n \n 49.840 \n \n 44.170 \n
\n DE\n \n BB GS \n \n 13.157 \n \n 13.157 \n
\n PL\n \n PORR Polska Infrastructure \n \n 10.039\n \n 10.236\n
\n CEE\n \n PORR a.s. \n \n 13.027\n \n 12.636\n
\n Holding\n \n hospitals \n \n 14.780 \n \n 13.605 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Aufgrund diverser konzerninterner Umgr\u00fcndungen innerhalb der PORR Gruppe im Gesch\u00e4ftsjahr 2022 wurden die Firmenwerte der zahlungsmittelgenerierenden Einheiten Stra\u00dfenbau in H\u00f6he von TEUR\u00a07.704 und Hinteregger in H\u00f6he von TEUR\u00a020.180 gemeinsam mit bisher unwesentlichen Firmenwerten in H\u00f6he von TEUR\u00a02.346 in die neue zahlungsmittelgenerierende Einheit PBG \u00d6sterreich zusammengefasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Lizenzen, Software\n \n 8,33 - 50,0\n \n 8,33 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n \n \n \n

\n \n Die PORR AG beurteilt sowohl j\u00e4hrlich als auch bei Vorliegen spezifischer Indikatoren die Werthaltigkeit von Firmenwerten, sonstigen immateriellen Verm\u00f6genswerten gem\u00e4\u00df IAS 36. Die Beurteilung st\u00fctzt sich sowohl auf interne als auch auf externe Informationsquellen, um die Werthaltigkeit von Verm\u00f6genswerten zu identifizieren. \n \n

\n \n \n \n \n \n \n

\n \n Bei Firmenwerten wird der Value in use, welcher der Barwert der gesch\u00e4tzten, k\u00fcnftigen Cashflows ist, die aus der fortgesetzten Nutzung eines Verm\u00f6genswertes und seinem Abgang am Ende seiner Nutzungsdauer erwartet werden, anhand des WACC-Modells (WACC=Weighted Average Cost of Capital) ermittelt. Der WACC-Ansatz ist durch die internationale T\u00e4tigkeit der PORR Gruppe begr\u00fcndet, da der Abgleich von parametrisierten Eigen- und Fremdkapitalkosten abgebildet wird. Der risikolose Basiszinssatz wird mit einem Fremdkapitalaufschlag vor Steuern sowie einer Marktrisikopr\u00e4mie erg\u00e4nzt. Separat ermittelte Eigen- und Fremdkapitalzinss\u00e4tze werden anschlie\u00dfend mit einer sitzlandabh\u00e4ngigen Besteuerung erg\u00e4nzt. Branchen- als auch Industriespezifika (abgeleitet aus einer Peer-Group), wie beispielsweise Saisonalit\u00e4t und Witterungsabh\u00e4ngigkeit, werden durch die Beta-Komponente abgebildet, die das Marktrisiko der PORR ohne Einfluss von Fremdkapital widerspiegelt. \n \n

\n \n \n \n \n

\n \n Das Management geht grunds\u00e4tzlich von einer moderaten Umsatzsteigerung aus, die auf Einsch\u00e4tzungen hinsichtlich der Entwicklung der Zielm\u00e4rkte als auch auf der geplanten Ausweitung der Auftragsvolumina beruht. Geplante oder bereits get\u00e4tigte Investitionen in den Einsatz klimafreundlicher und intelligenter Technologie sowie ein moderner Managementansatz (BIM und LEAN, siehe \u201ePORR 2025\u201c S.\u00a040) unterst\u00fctzen diese Annahme und sollen proaktiv Faktoren wie geringere Umsatzerl\u00f6se oder steigende Aufwendungen und daraus resultierende geringere Netto-Zahlungsstr\u00f6me vorausschauend vermeiden. \n \n

\n \n \n

\n \n Die Buchwerte sowie die angewandten Bewertungsannahmen f\u00fcr die wesentlichen Werthaltigkeitspr\u00fcfungen von Firmenwerten setzen sich wie folgt zusammen (ohne Buchwert des vorl\u00e4ufig zugeordneten Firmenwerts der G-S Stra\u00dfenbau GmbH):\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Firmenwerte in TEUR\n \n Fair Value Hierarchie\n \n Angewandte Methode\n \n Annahmen Businessplan\n \n Wachstumsrate %\n \n Diskontierungssatz nach Steuern %\n \n Stichtag\n
\n PBG \u00d6sterreich\n \n 30.230\n \n -\n \n Value in use\n \n Umsatz p.a. -10,8 - 3,4 %\n \n 1\n \n 7,55\n \n 31.12.\n
\n Oevermann\n \n 44.170\n \n -\n \n Value in use\n \n Umsatz p.a. 2,5 - 9,2 %\n \n 1\n \n 6,74\n \n 31.12.\n
\n BB GS\n \n 13.157\n \n -\n \n Value in use\n \n Umsatz p.a. -8,7 - 2,5 %\n \n 1\n \n 6,71\n \n 31.12.\n
\n Porr Polska Infrastructure\n \n 10.039\n \n -\n \n Value in use\n \n Umsatz p.a. -2,3 - 18,8 %\n \n 1\n \n 10,86\n \n 31.12.\n
\n PORR a.s.\n \n 13.027\n \n -\n \n Value in use\n \n Umsatz p.a. -2,4 - 22,1 %\n \n 1\n \n 9,65\n \n 31.12.\n
\n hospitals\n \n 14.780\n \n -\n \n Value in use\n \n Umsatz p.a. 0,1 - 2,7 %\n \n 1\n \n 4,96\n \n 31.12.\n
\n
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\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Firmenwerte in TEUR\n \n Fair Value Hierarchie\n \n Angewandte Methode\n \n Annahmen Businessplan\n \n Wachstumsrate %\n \n Diskontierungssatz nach Steuern %\n \n Stichtag\n
\n Stra\u00dfenbau\n \n 7.704\n \n -\n \n Value in use\n \n Umsatz p.a. -9,7 - 6,2 %\n \n 1\n \n 7,30\n \n 31.12.\n
\n Porr Polska Infrastructure\n \n 10.236\n \n -\n \n Value in use\n \n Umsatz p.a. -4,5 - 6,6 %\n \n 1\n \n 7,86\n \n 31.12.\n
\n Oevermann\n \n 44.170\n \n -\n \n Value in use\n \n Umsatz p.a. 2,5 - 16,9 %\n \n 1\n \n 6,68\n \n 31.12.\n
\n BB GS\n \n 13.157\n \n -\n \n Value in use\n \n Umsatz p.a. -4,2 - 23,1 %\n \n 1\n \n 6,65\n \n 31.12.\n
\n Hinteregger\n \n 20.180\n \n -\n \n Value in use\n \n Umsatz p.a. -7,5 - 3,9 %\n \n 1\n \n 7,30\n \n 31.12.\n
\n PORR a.s.\n \n 12.636\n \n -\n \n Value in use\n \n Umsatz p.a. -1,2 - 14,5 %\n \n 1\n \n 7,55\n \n 31.12.\n
\n
\n
\n
\n \n \n \n \n

\n \n Nachfolgend sind die Parameter\u00e4nderungen, die in der zahlungsmittelgenerierenden Einheit hospitals-Gruppe zu Wertminderungen f\u00fchren w\u00fcrden, dargestellt.\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022
in TEUR\n 		\n Diskontierungssatz +0,5 %\n \n EBITDA-Marge -10 %\n
\n hospitals\n \n -10.795\n \n -15.827\n
\n
\n
\n
\n \n \n \n

\n \n F\u00fcr die \u00fcbrigen angef\u00fchrten Firmenwerte gab es keine vom Management f\u00fcr m\u00f6glich gehaltene wesentliche Annahme\u00e4nderung, die zu einer Wertminderung gef\u00fchrt h\u00e4tte.\n \n

\n \n \n \n \n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n In den Grundst\u00fccken, grundst\u00fccksgleichen Rechten und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund sind Rohstoffreserven (wie z. B. Kies und Schotter) in H\u00f6he von TEUR\u00a035.561 (Vorjahr: TEUR\u00a045.901) enthalten, welche leistungsbezogen abgeschrieben werden. \n \n

\n \n \n \n

\n \n Die planm\u00e4\u00dfigen Abschreibungen und Wertminderungen werden unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n

\n \n Der Wert der als Sachanlagen gehaltenen Immobilien, die zum Bilanzstichtag durch einen externen Gutachter bewertet wurden, betr\u00e4gt TEUR\u00a058.867 (Vorjahr: TEUR\u00a029.501). \n \n

\n \n \n

\n \n Der Buchwert der als Sicherheiten verpf\u00e4ndeten Sachanlagen betr\u00e4gt TEUR\u00a019.762 (Vorjahr: TEUR\u00a029.642).\n \n

\n \n \n

\n \n Der Buchwert der Grundst\u00fccke, grundst\u00fccksgleichen Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund (ohne Nutzungsrechte f\u00fcr Grundst\u00fccke und Bauten) h\u00e4tte bei Anwendung des Anschaffungskostenmodells zum 31.\u00a0Dezember\u00a02022 TEUR\u00a0278.187 (Vorjahr: TEUR\u00a0278.130) betragen.\n \n

\n \n \n \n \n \n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Die F\u00e4lligkeitsanalyse der Leasingverbindlichkeiten ist unter Erl\u00e4uterung 41.4. dargestellt.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Sachanlagen,\n mit Ausnahme von betrieblich genutzten Immobilien, sind zu Anschaffungskosten einschlie\u00dflich Nebenkosten unter Abzug von Anschaffungskostenminderungen bzw. zu Herstellungskosten jeweils abz\u00fcglich der bisher aufgelaufenen und im Berichtsjahr planm\u00e4\u00dfig fortgef\u00fchrten linearen Abschreibungen bewertet. Folgende Abschreibungss\u00e4tze wurden angewandt:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Betrieblich genutzte Immobilien werden nach der Neubewertungsmethode gem\u00e4\u00df IAS 16.31 bewertet. Als Grundlage f\u00fcr die Ermittlung der Zeitwerte dienen externe Gutachten oder Einsch\u00e4tzungen von internen Sachverst\u00e4ndigen. Die externen Gutachten werden in periodischen Abst\u00e4nden von maximal f\u00fcnf Jahren durchgef\u00fchrt, zwischenzeitlich werden die Gutachten durch Fortschreibung der internen Sachverst\u00e4ndigen aktualisiert. Die Neubewertungen werden so regelm\u00e4\u00dfig durchgef\u00fchrt, dass der Buchwert nicht wesentlich von dem zum Bilanzstichtag beizulegenden Zeitwert abweicht. Die Neubewertung bezogen auf den Bilanzstichtag wird im Allgemeinen im vierten Quartal der Berichtsperiode durchgef\u00fchrt. Die Anpassung des Buchwerts an den jeweiligen Zeitwert wird \u00fcber eine Neubewertungsr\u00fccklage im sonstigen Ergebnis erfasst. Bei einer sp\u00e4teren Ver\u00e4u\u00dferung oder Stilllegung von neubewerteten Grundst\u00fccken und Geb\u00e4uden wird der in der Neubewertungsr\u00fccklage in Bezug auf das betreffende Grundst\u00fcck bzw. Geb\u00e4ude erfasste Betrag in die Gewinnr\u00fccklage umgebucht. Die nach der linearen Methode vorgenommenen planm\u00e4\u00dfigen Abschreibungen auf neubewertete Geb\u00e4ude werden in der Konzern-Gewinn- und Verlustrechnung erfasst, wobei folgende Abschreibungss\u00e4tze angewandt wurden:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Grundst\u00fccksgleiche Rechte\n \n 1,22 - 50,0\n \n 1,22 - 50,0\n
\n Abbaurechte\n \n substanzabh\u00e4ngig\n \n substanzabh\u00e4ngig\n
\n Bauten, einschlie\u00dflich der Bauten
auf fremdem Grund\n 		\n 1,00 - 4,00\n \n 1,00 - 4,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n In Bau befindliche Anlagen einschlie\u00dflich in Bau befindlicher Geb\u00e4ude, die betrieblich genutzt werden sollen oder deren Nutzungsart noch nicht feststeht, werden zu Anschaffungs- oder Herstellungskosten abz\u00fcglich Wertminderungsaufwand bilanziert. Die Abschreibung dieser Verm\u00f6genswerte beginnt mit deren Fertigstellung bzw. Erreichen des betriebsbereiten Zustands. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von \n Leasingvereinbarungen\n erworbene Nutzungsrechte an Sachanlagen und betrieblich genutzten Immobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und \u00fcber die Laufzeit des Leasingverh\u00e4ltnisses bzw. unter Anwendung der angegebenen Abschreibungss\u00e4tze linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Die Laufzeiten der Leasingvertr\u00e4ge f\u00fcr Immobilien liegen zwischen 2 und 65 Jahren, die f\u00fcr Mobilien zwischen 2 und 13 Jahren.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Sowohl bei Immobilien- als auch Mobilien-Leasingvertr\u00e4ge bestehen teilweise Verl\u00e4ngerungsoptionen, die nur dann in die Berechnung der Leasingverbindlichkeit einflie\u00dfen, wenn es hinreichend sicher ist, dass diese Optionen ausge\u00fcbt werden.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Aus\u00fcbungspreise von Optionen zur \u00dcbernahme des Verm\u00f6genswerts am Ende der Laufzeit des Leasingverh\u00e4ltnisses werden nur angesetzt, wenn es hinreichend sicher ist, dass die Kaufoptionen ausge\u00fcbt werden. Variable Leasingzahlungen, die an Indizes gekoppelt sind, werden mit dem am Bereitstellungsdatum g\u00fcltigen Index bewertet. Bei Eintritt eines wesentlichen Ereignisses oder bei bedeutenden Ver\u00e4nderungen der Umst\u00e4nde wird erneut bewertet. Bei Vorliegen von Nichtleasingkomponenten werden diese separiert und nicht in die Rate miteinbezogen.\n \n

\n \n \n \n \n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n \n \n \n \n

\n \n Der beizulegende Zeitwert wird durch die Ableitung aus einem aktuellen Marktpreis durch Ableitung aus einem Preis, der in einer Transaktion mit \u00e4hnlichen Immobilien in der j\u00fcngeren Vergangenheit erzielt wurde, oder \u2013 zumeist mangels geeigneter Marktdaten \u2013 durch Diskontierung gesch\u00e4tzter k\u00fcnftiger Cashflows, die von derartigen Immobilien markt\u00fcblich im Rahmen einer Vermietung generiert werden, errechnet. Bei jenen Liegenschaften, die keiner externen Bewertung unterzogen werden, werden durch ein internes Bewertungsteam die beizulegenden Zeitwerte ermittelt.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Die unterschiedlichen Ebenen werden wie folgt definiert:\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Notierte (nicht berichtigte) Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte oder Schulden (Stufe 1)\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, andere als die auf Stufe 1 genannten Marktpreisnotierungen, die f\u00fcr den Verm\u00f6genswert oder die Schuld entweder unmittelbar (d. h. als Preis) oder mittelbar (d. h. vom Preis abgeleitet) zu beobachten sind (Stufe 2)\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, die f\u00fcr den Verm\u00f6genswert oder die Schuld auf nicht beobachtbaren Marktdaten basieren (Stufe 3)\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 220.735 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 51.794 \n
\n Deponien\n \n - \n \n - \n \n 24.031 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 206.722 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 63.610 \n
\n Deponien\n \n - \n \n - \n \n 25.217 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. Die Beziehung der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert stellt sich generell wie folgt dar:\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Kapitalisierungszinssatz: Je niedriger der Kapitalisierungszinssatz, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Miete: Je h\u00f6her der m\u00b2-Preis, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Instandhaltung: Je h\u00f6her der Instandhaltungsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n \n

\n \n \u2013 Leerstand: Je h\u00f6her der Leerstandsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n
\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,00 - 9,50\n \n 6,20\n
\n Miete in EUR/m\u00b2\n \n 2,76 - 20,00\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 0,90 - 20,00\n
\n Leerstand in %\n 2\n \n 3,00 - 22,00\n
\n Ertrag in EUR/t\n \n 6,16 - 54,09\n \n 8,80 - 145,00\n
\n Aufwand in EUR/t\n \n 6,45 - 14,45\n
\n Grundwert in EUR/m\u00b2\n \n 33,85 - 38,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,35 - 10,00\n \n 4,50\n
\n Miete in EUR/m\u00b2\n \n 2,22 - 28,07\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 1,80 - 20,00\n
\n Leerstand in %\n 1\n \n 5,00 - 10,00\n
\n Leerstand in %\n 2\n \n 3,00 - 14,00\n
\n Ertrag in EUR/t\n \n 6,65 - 50,97\n \n 9,47 - 145,00\n
\n Aufwand in EUR/t\n \n 5,15 - 17,08\n
\n Grundwert in EUR/m\u00b2\n \n 31,39 - 34,52\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n 1 Abschlag vom Neubauwert\n

\n \n \n \n \n \n \n \n \n \n \n

\n 2 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n \n \n \n

18. Als Finanzinvestition gehaltene Immobilien

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Finanzimmobilien \n \n Nutzungsrechte - Finanzimmobilien\n \n Gesamt\n
\n Beizulegender Zeitwert \n
\n Stand 1.1.2021\n \n 31.006\n \n 350\n \n 31.356\n
\n Zug\u00e4nge Herstellungskosten\n \n 3\n \n - \n \n 3\n
\n Abg\u00e4nge\n \n -4.811\n \n - \n \n -4.811\n
\n Umbuchungen \n \n -5.850\n \n - \n \n -5.850\n
\n Anpassung an den beizulegenden Wert\n \n 4.755\n \n - \n \n 4.755\n
\n Stand 31.12.2021\n \n 25.103\n \n 350\n \n 25.453\n
\n Zug\u00e4nge Herstellungskosten\n \n 118 \n \n - \n \n 118 \n
\n Abg\u00e4nge\n \n -4.026\n \n - \n \n -4.026\n
\n Umbuchungen \n \n -244\n \n -\n \n -244\n
\n Anpassung an den beizulegenden Wert\n \n 12.622 \n \n - \n \n 12.622 \n
\n Stand 31.12.2022\n \n 33.573\n \n 350\n \n 33.923\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die PORR Gruppe h\u00e4lt zur Erzielung von Mieteinnahmen und zum Zwecke der Wertsteigerung als Finanzinvestition gehaltene Immobilien (folgend als Finanzimmobilien bezeichnet). Hierzu z\u00e4hlen B\u00fcro- und Gesch\u00e4ftsgeb\u00e4ude, Wohnbauten sowie unbebaute Grundst\u00fccke. Der Buchwert der Finanzimmobilien, die zum Stichtag durch einen externen Gutachter bewertet wurden, betr\u00e4gt TEUR\u00a028.470 (Vorjahr: TEUR 3.390). \n \n

\n \n \n \n \n

\n \n Die Mietertr\u00e4ge aus vermieteten Finanzimmobilien betragen im Berichtsjahr TEUR\u00a0528 (Vorjahr: TEUR\u00a0523). Betriebliche Aufwendungen in Zusammenhang mit als Finanzinvestitionen gehaltenen Immobilien, aus denen in der Berichtsperiode keine Mieteinnahmen generiert wurden, belaufen sich auf TEUR\u00a0199 (Vorjahr: TEUR\u00a035).\n \n

\n \n \n \n \n \n

\n \n Die Umbuchungen betreffen im Wesentlichen Umgliederungen in die zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerte.\n \n

\n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Finanzimmobilien werden zu ihrem beizulegenden Zeitwert angesetzt. Gewinne und Verluste aus Wert\u00e4nderungen werden im Gewinn oder Verlust der Periode ber\u00fccksichtigt, in der die Wert\u00e4nderung eingetreten ist. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingvereinbarungen erworbene Nutzungsrechte an Finanzimmobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und in den Folgeperioden mit dem beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n \n \n \n

\n \n Die Ermittlung des beizulegenden Zeitwerts erfolgt analog zur Ermittlung des beizulegenden Zeitwerts der neubewerteten Grundst\u00fccke und Geb\u00e4ude in den Sachanlagen (siehe Erl\u00e4uterung\u00a017) und kann wie folgt den verschiedenen Stufen zugeordnet werden:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 30.183 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 19.930 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n 1.783 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 1,10 - 280,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 5,00 - 132,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n \n \n \n

\n 1 ohne Bauvorbereitung\n

\n \n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n
\n \n \n \n \n \n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Hinsichtlich der Sensitivit\u00e4ten und Sch\u00e4tzungsicherheiten sowie der Beziehungen der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert wird analog auf die Ausf\u00fchrungen zu den neubewerteten Grundst\u00fccken und Geb\u00e4uden in den Sachanlagen in Erl\u00e4uterung\u00a017 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 2\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 8,29 - 17,73\n \n 1,00\n \n 4,50\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 1\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 7,88 - 16,73\n \n 10,00\n \n 4,50\n
\n Sonstiges\n \n EW\n \n 2,00\n \n 15,67 - 15,69\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n 1 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n \n \n \n \n \n

\n 2 Abschlag vom Neubauwert\n

\n \n \n \n \n \n \n \n \n \n

19. Beteiligungen an at-equity bilanzierten Unternehmen

\n \n \n \n \n \n \n \n \n

\n \n Bei 6 (Vorjahr: 7) Gesellschaften h\u00e4lt die Gruppe die Mehrheit der Anteile, aufgrund des Gesellschaftsvertrags ergibt sich aber keine Beherrschung, diese Gesellschaften werden daher at-equity bilanziert.\n \n

\n \n \n \n \n \n \n \n

\n Assoziierte Unternehmen\n

\n \n \n \n \n \n \n
\n Angaben zu den wesentlichen assoziierten Unternehmen\n
\n \n \n \n \n \n \n

\n \n Bei folgendem assoziierten Unternehmen handelt es sich um das Joint Venture LNG Onshore (czesc ladowa), welches im Rahmen der Erweiterung des Fl\u00fcssigerdgasterminals Lech Kaczy\u0144ski bei \u015awinouj\u015bciu die Ausf\u00fchrung eines Tanks samt Peripherie verantwortet. Der Sitz des Unternehmens ist in Polen. 50 % (Vorjahr: 50 %) der Anteile werden direkt von der PORR Gruppe gehalten, weitere 50 % (Vorjahr: 50 %) entfallen auf den Partner TGE Gas Engineering GmbH mit Sitz in Deutschland, welchem die Kontrolle des Unternehmens obliegt.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 80.736\n \n 35.643\n
\n Jahres\u00fcberschuss\n \n 6.291\n \n 3.694\n
\n Gesamtergebnis \n \n 6.291\n \n 3.694\n
\n Kurzfristige Verm\u00f6genswerte\n \n 52.713\n \n 25.778\n
\n Langfristige Verbindlichkeiten\n \n -618\n \n - \n
\n Kurzfristige Verbindlichkeiten\n \n -52.095\n \n -25.778\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n - \n \n - \n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.146\n \n 1.847\n
\n Den Gesellschaftern gutgeschriebene Gewinne\n \n -3.146\n \n -1.847\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n - \n \n - \n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n
\n Angaben zu den unwesentlichen assoziierten Unternehmen\n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 21.750\n \n 24.778\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n -296\n \n 658\n
\n Sonstigen Ergebnis \n \n 627\n \n 866\n
\n Gesamtergebnis \n \n 331\n \n 1.524\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Zum 31. Dezember 2022 sowie zum 31. Dezember 2021 gab es keine nicht angesetzten Anteile an Verlusten assoziierter Unternehmen.\n \n

\n \n \n \n \n \n \n

\n Gemeinschaftsunternehmen\n

\n \n \n \n \n \n \n
\n Angaben zu den wesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n \n \n \n

\n \n Bei dem nachfolgenden Gemeinschaftsunternehmen handelt es sich um die KMG \u2013 Klinikum Management Gesellschaft mbH und ihre Tochtergesellschaft Klinikum Austria Gesundheitsgruppe GmbH (KMG Gruppe), beide mit Sitz in \u00d6sterreich. Die PORR Gruppe h\u00e4lt unmittelbar 50\u00a0% (Vorjahr: 50\u00a0%) der Anteile an der KMG Gruppe. Das Unternehmen ist im Bereich der Entwicklung und Projektaufbereitung von Spitalsprojekten t\u00e4tig.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 56.024\n \n 58.617\n
\n Abschreibungen\n \n -3.094\n \n -3.094\n
\n Zinsaufwand\n \n -151\n \n -151\n
\n Steueraufwand\n \n -2.477\n \n -3.139\n
\n Jahres\u00fcberschuss \n \n 6.045\n \n 7.129\n
\n Gesamtergebnis \n \n 6.045\n \n 7.129\n
\n Langfristige Verm\u00f6genswerte\n \n 41.208\n \n 41.357\n
\n Kurzfristige Verm\u00f6genswerte\n \n 15.921\n \n 19.663\n
\n davon liquide Mittel\n \n (8.568)\n \n (8.568)\n
\n Langfristige Verbindlichkeiten\n \n -9.201\n \n -9.282\n
\n davon langfristige finanzielle Verbindlichkeiten \n \n (-9.201)\n \n (-9.172)\n
\n Kurzfristige Verbindlichkeiten\n \n -13.802\n \n -15.688\n
\n davon kurzfristige finanzielle Verbindlichkeiten \n \n (-9.222)\n \n (-9.682)\n
\n Nettoverm\u00f6gen \n \n 34.126\n \n 36.050\n
\n Nettoverm\u00f6gen nicht kontrollierender Gesellschafter\n \n -8.689\n \n -9.308\n
\n Nettoverm\u00f6gen der kontrollierenden Gesellschafter\n \n 25.437\n \n 26.742\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n 13.370\n \n 14.486\n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.023\n \n 3.564\n
\n Erhaltene Dividenden \n \n -3.675\n \n -4.680\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n 12.718\n \n 13.370\n
\n Firmenwert\n \n 15.655\n \n 15.655\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.373\n \n 29.025\n
\n
\n
\n
\n \n \n \n \n \n \n
\n Angaben zu den unwesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.285\n \n 31.600\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n 2.136\n \n 30.754\n
\n Sonstigen Ergebnis \n \n 664\n \n 788\n
\n Gesamtergebnis \n \n 2.800\n \n 31.542\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Der Anteil der Gruppe am Jahresergebnis beinhaltet auch die anteiligen Ergebnisse aus jeweils unwesentlichen Arbeitsgemeinschaften in H\u00f6he von TEUR\u00a013.356 (Vorjahr: TEUR\u00a010.974), die unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen werden.\n \n

\n \n \n \n \n \n \n

\n \n Die nicht angesetzten Verlustanteile an Gemeinschaftsunternehmen im Gesch\u00e4ftsjahr 2022 belaufen sich kumuliert zum 31.\u00a0Dezember\u00a02022 auf TEUR\u00a01.252 (Vorjahr: TEUR\u00a01.032).\n \n

\n \n \n \n \n \n \n

\n \n Bei den nachfolgend angef\u00fchrten Gemeinschaftsunternehmen handelt es sich um die zehn gr\u00f6\u00dften Arbeitsgemeinschaften gemessen am anteiligen Jahresumsatz. Die Angabe der Finanzinformationen erfolgt zu 100\u00a0%.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n ARGE-Anteil in %\n
\n ARGE\n \n 2022\n \n 2021\n \n T\u00e4tigkeit\n \n Ort\n
\n ATCOST21\n \n 61\n \n 61\n \n Errichtung Fildertunnel, Tunnel Ober- und Untert\u00fcrkheim\n \n Deutschland\n
\n PSW Limberg III\n \n 50\n \n 50\n \n Hauptbauarbeiten Pumpspeicherkraftwerk Limberg III\n \n \u00d6sterreich\n
\n U2 17-21\n \n 50\n \n 50\n \n Herstellung U-Bahn Bauabschnitte U2/17 bis U2/21\n \n \u00d6sterreich\n
\n Feste Fahrbahn Koralm\n \n 50\n \n 50\n \n Bahntechnische Ausstattung Koralmtunnel (BTA KAT)\n \n \u00d6sterreich\n
\n UK St. P\u00f6lten\n \n 40\n \n 40\n \n Gesamtverantwortliche Planung und Errichtung des Universit\u00e4tsklinikums
St. P\u00f6lten\n 		\n \u00d6sterreich\n
\n E\u00dc Filstal\n \n 50\n \n 50\n \n Bau einer Eisenbahnbr\u00fccke\n \n Deutschland\n
\n Tunnel Albaufstieg\n \n 58\n \n 58\n \n Ausf\u00fchrung Tunnel Los 1, 2 und 3\n \n Deutschland\n
\n Lederer - PORR Reininghaus Q1\n \n 50\n \n 50\n \n Neubau eines komplexen Hochhausprojektes mit einhergehender \n \n
\n \n zweigeschossiger Tiefgarage\n 		\n \u00d6sterreich\n
\n AG44\n \n 50\n \n 50\n \n GU-Vertrag zur Errichtung einer Wohnhausanlage mit vier Bauk\u00f6rpern, \n \n
\n \n einer Tiefgarage, 333 Wohnungen, 190 Stellpl\u00e4tzen\n 		\n \u00d6sterreich\n
\n Neubau Albulatunnel II\n \n 65\n \n 65\n \n Bau eines 6 km langen Ersatztunnels vom Albulatal in das Engadin\n \n Schweiz\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 156.938\n \n 84.235\n \n 89.286\n \n 93.358\n \n 71.433\n \n 27.701\n \n 28.202\n \n 23.887\n \n 19.570\n \n 11.900\n
\n Abschreibungen\n \n -2.143\n \n -1.402\n \n -1.193\n \n -3.723\n \n -48\n \n -129\n \n - \n \n -12\n \n -15\n \n -145\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -17\n \n - \n \n - \n \n - \n \n - \n \n - \n \n -2\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 15\n \n 2.821\n \n 6.665\n \n 9.897\n \n 461\n \n 44\n \n - \n \n 14\n \n - \n \n 217\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 409.401\n \n 11.585\n \n 15.388\n \n 48.094\n \n 20.615\n \n 7.771\n \n 108.002\n \n 6.184\n \n 8.457\n \n 37.532\n
\n davon liquide Mittel\n \n (74.568)\n \n (1.709)\n \n (5.864)\n \n (8.601)\n \n (7.587)\n \n (5.216)\n \n (3.161)\n \n (4.625)\n \n (2.297)\n \n (3.511)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -409.416\n \n -14.406\n \n -22.053\n \n -57.991\n \n -21.076\n \n -7.815\n \n -108.002\n \n -6.198\n \n -8.457\n \n -37.749\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 207.805\n \n 24.092\n \n 52.390\n \n 31.313\n \n 30.945\n \n 47.576\n \n 22.575\n \n 10.450\n \n 1.443\n \n 8.421\n
\n Abschreibungen\n \n -5.949\n \n -563\n \n -498\n \n -3.095\n \n -100\n \n -329\n \n -127\n \n -28\n \n -2\n \n -22\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -13\n \n - \n \n - \n \n - \n \n -1\n \n - \n \n -1\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 1.070\n \n 1.227\n \n 2.634\n \n 7.597\n \n 498\n \n 143\n \n - \n \n 16\n \n - \n \n 46\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 307.460\n \n 7.953\n \n 15.041\n \n 9.450\n \n 9.196\n \n 6.390\n \n 106.237\n \n 7.795\n \n 8.181\n \n 30.384\n
\n davon liquide Mittel\n \n (22.822)\n \n (8.401)\n \n (8.234)\n \n (6.341)\n \n (3.993)\n \n (2.093)\n \n (11.975)\n \n (3.386)\n \n (3.964)\n \n (85)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -308.530\n \n -9.180\n \n -17.675\n \n -17.047\n \n -9.694\n \n -6.533\n \n -106.237\n \n -7.811\n \n -8.181\n \n -30.430\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Der Anteil der Gruppe an den Jahresergebnissen der wesentlichen Arbeitsgemeinschaften betr\u00e4gt TEUR\u00a048.457 (Vorjahr: TEUR\u00a025.301) und wird unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Beteiligungen an assoziierten Unternehmen und an Gemeinschaftsunternehmen \n werden bei erstmaliger Erfassung zu Anschaffungskosten, die sich in das erworbene anteilige, mit dem beizulegenden Zeitwert bewertete Nettoverm\u00f6gen sowie gegebenenfalls einen Firmenwert aufteilen, angesetzt. In der Folge wird der Buchwert j\u00e4hrlich um den anteiligen Jahres\u00fcberschuss bzw. -fehlbetrag, bezogene Dividenden und sonstige Eigenkapitalver\u00e4nderungen erh\u00f6ht bzw. vermindert. Die Firmenwerte werden nicht planm\u00e4\u00dfig abgeschrieben, sondern als Teil der jeweiligen Beteiligung bei Vorliegen von Indikatoren f\u00fcr eine Wertminderung der Beteiligung auf Wertminderung gepr\u00fcft.\n \n

\n \n \n \n \n \n \n \n

\n \n Beteiligungen an Arbeitsgemeinschaften (Gemeinschaftsunternehmen):\n Anteile der Gruppe am Gewinn oder Verlust von als Gemeinschaftsunternehmen eingestuften Arbeitsgemeinschaften werden unter dem Ergebnis aus at-equity bilanzierten Unternehmen ausgewiesen. Erl\u00f6se der Gruppe aus Lieferungen an bzw. Leistungen f\u00fcr Arbeitsgemeinschaften werden unter Umsatzerl\u00f6sen ausgewiesen. In eine Arbeitsgemeinschaft einbezahltes Kapital wird zusammen mit Gewinnanteilen und allf\u00e4lligen Forderungen aus Lieferungen an bzw. Leistungen f\u00fcr die betreffende Arbeitsgemeinschaft und nach Abzug von Entnahmen und allf\u00e4lliger Verlustanteile unter Forderungen aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 22) bzw., wenn sich per Saldo ein Passivposten ergibt, unter Verbindlichkeiten aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 35) ausgewiesen. \n \n

\n \n \n \n \n \n \n

\n \n Beteiligungen an gemeinschaftlichen Aktivit\u00e4ten:\n Im Konzernabschluss werden die anteiligen Verm\u00f6genswerte und Schulden und die anteiligen Aufwendungen und Ertr\u00e4ge, welche der PORR Gruppe zuzurechnen sind, bilanziert.\n \n

\n \n \n \n \n \n \n \n \n

20. \u00dcbrige Finanzanlagen

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die sonstigen Schuldinstrumente in H\u00f6he von TEUR\u00a05.197 (Vorjahr: TEUR\u00a05.786) umfassen im Wesentlichen festverzinsliche Titel. Sie unterliegen keinen Verf\u00fcgungsbeschr\u00e4nkungen.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n \n \n \n \n \n \n \n

21. Vorr\u00e4te

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Unfertige und fertige Erzeugnisse und Waren\n \n 5.366\n \n 5.029\n
\n Roh-, Hilfs- und Betriebsstoffe\n \n 110.396\n \n 84.665\n
\n Geleistete Anzahlungen\n \n 8.561\n \n 3.339\n
\n Gesamt\n \n 124.323\n \n 93.033\n
\n
\n
\n
\n \n \n \n \n

\n \n Bei den Erzeugnissen und Waren wurden im Gesch\u00e4ftsjahr Wertminderungen in H\u00f6he von TEUR\u00a0-600 (Vorjahr:\u00a0TEUR\u00a0-473) vorgenommen. Es wurden keine Vorr\u00e4te zur Sicherstellung von Verbindlichkeiten verpf\u00e4ndet. \n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n

\n \n Die Roh-, Hilfs- und Betriebsstoffe sind mit dem niedrigeren Wert aus Anschaffungs- oder Herstellungskosten und Nettover\u00e4u\u00dferungswert zu bewerten. \n \n

\n \n \n \n \n \n \n \n

22. Forderungen aus Lieferungen und Leistungen

\n \n \n \n \n \n \n \n \n

\n Vertragsverm\u00f6genswerte\n

\n \n \n \n \n \n \n

\n \n Die zum Bilanzstichtag nach der POC-Methode bewerteten Kundenauftr\u00e4ge sind wie folgt ausgewiesen:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 6.290.881\n \n 3.741.906\n \n 2.548.975\n
\n davon nicht realisierte Teilgewinne\n \n (221.516)\n \n (126.659)\n \n (94.857)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -6.333.583\n \n -3.135.004\n \n -3.198.579\n
\n Netto\n \n -42.702\n \n 606.902\n \n -649.604\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n \n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2021\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 5.324.795\n \n 3.374.816\n \n 1.949.979\n
\n davon nicht realisierte Teilgewinne\n \n (159.932)\n \n (96.712)\n \n (63.220)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -5.275.657\n \n -2.793.757\n \n -2.481.900\n
\n Netto\n \n 49.138\n \n 581.059\n \n -531.921\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Die Vertragsverm\u00f6genwerte entwickelten sich in der Berichtsperiode wie folgt:\n \n

\n \n \n \n \n \n \n

\n \n Erh\u00f6hung durch:\n \n

\n \n \n \n \n \n \n

\n \n \u2013 Neu begonnene oder Projektfortschritte von Bauleistungsvertr\u00e4gen\n \n

\n \n \n \n \n \n \n

\n \n Verminderung durch:\n \n

\n \n \n \n \n \n \n

\n \n \u2013 Fertiggestellte und schlussgerechnete Bauleistungsvertr\u00e4ge\n \n

\n \n \n \n \n \n \n

\n \n \u2013 Erhaltene Anzahlungen\n \n

\n \n \n \n \n \n \n

\n \n Die anteiligen Gewinne aus Arbeitsgemeinschaften werden unter den Forderungen gegen\u00fcber Arbeitsgemeinschaften ausgewiesen. \n \n

\n \n \n \n \n \n \n

\n \n Soweit erhaltene Anzahlungen einschlie\u00dflich Vorauszahlungen auf Teilrechnungen den gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, werden diese unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Drohende Verluste und Sch\u00e4den und P\u00f6nalen aus Auftr\u00e4gen sind, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, in den R\u00fcckstellungen erfasst.\n \n

\n \n \n \n \n \n \n

\n Zusammensetzung und Fristigkeit der Forderungen aus Lieferungen und Leistungen\n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Lieferungen und Leistungen \n \n 939.064\n \n 48.123\n \n 759.891\n \n 46.244\n
\n Vertragsverm\u00f6genswerte\n \n 606.902\n \n -\n \n 581.059\n \n -\n
\n Forderungen gegen\u00fcber Arbeitsgemeinschaften\n \n 119.073\n \n 24.626\n \n 153.903\n \n 25.675\n
\n Gesamt\n \n 1.665.039\n \n 72.749\n \n 1.494.853\n \n 71.919\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber Dritten werden gem\u00e4\u00df IAS\u00a01 als kurzfristig eingestuft, da die Realisation innerhalb des normalen Gesch\u00e4ftszyklus erfolgt. Die wesentlichen Zahlungsbedingungen aus Vertr\u00e4gen mit Kunden, bei denen die Umsatzrealisierung zeitraumbezogen erfolgt, sehen Zahlungen 30 Tage nach Ablauf der Pr\u00fcffrist nach monatlicher Rechnungslegung vor. In Einzelf\u00e4llen erfolgen Zahlungen nach pro Projekt definierten Zahlungspl\u00e4nen. Vertr\u00e4ge mit Kunden, bei denen die Umsatzrealisierung zeitpunktbezogen erfolgt, sehen Zahlungen 30 Tage nach erbrachter Leistung bzw. Rechnungslegung vor.\n \n

\n \n \n \n \n \n \n

\n \n Die Forderungen aus Lieferungen und Leistungen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a061.665 (Vorjahr:\u00a0TEUR\u00a054.528).\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n Altersstruktur der Forderungen\n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert zum 31.12.\n \n 939.064\n \n 759.891\n
\n davon zum Abschlussstichtag nicht \u00fcberf\u00e4llig\n \n 517.814\n \n 349.983\n
\n davon zum Abschlussstichtag in den folgenden Zeitb\u00e4ndern \u00fcberf\u00e4llig\n
\n Weniger als 30 Tage\n \n 54.182\n \n 24.996\n
\n Zwischen 30 und 60 Tagen\n \n 13.113\n \n 34.990\n
\n Zwischen 60 und 180 Tagen\n \n 22.469\n \n 29.230\n
\n Gr\u00f6\u00dfer 180 Tage\n \n 331.486\n \n 320.692\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n In den dargestellten \u00dcberf\u00e4lligkeiten sind ebenfalls Betr\u00e4ge laufender Rechnungspr\u00fcfungen enthalten, welche bis zu 120 Tage dauern k\u00f6nnen. Wertberichtigungen wurden im erforderlichen Ausma\u00df gebildet. \n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Forderungen aus Lieferungen und Leistungen und sonstige finanzielle Forderungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) angesetzt, Wertberichtigungen f\u00fcr erwartete Kreditverluste werden im Gesch\u00e4ftsjahr auf Basis historischer Ausfallquoten und prognostizierter Daten gebildet.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe wendet f\u00fcr Forderungen aus Lieferungen und Leistungen, Vertragsverm\u00f6genswerte und Forderungen aus Leasingverh\u00e4ltnissen die Vereinfachungsregel des IFRS 9.5.5.15 an und bemisst gegebenenfalls bei Wertberichtigungen den Lifetime Expected Credit Loss. Bei der Einsch\u00e4tzung der erwarteten Kreditverluste (Expected-Credit-Loss) verwendet die Gruppe historische und in die Zukunft gerichtete Daten und Informationen. Im Allgemeinen liegen f\u00fcr Finanzinstrumente keine externen Bonit\u00e4tseinsch\u00e4tzungen vor. Der Expected-Credit-Loss berechnet sich auf Basis des Produkts aus dem erwarteten Nettoanspruch des Finanzinstruments, der periodenbezogenen Ausfallswahrscheinlichkeit und dem Verlust bei tats\u00e4chlichem Ausfall.\n \n

\n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n

\n \n Die Beurteilung von nach der POC-Methode bewerteten Kundenauftr\u00e4gen bis zum Projektabschluss, insbesondere im Hinblick auf die Bilanzierung von Nachtr\u00e4gen, die H\u00f6he der gem\u00e4\u00df POC-Methode abzugrenzenden Auftragserl\u00f6se und die Einsch\u00e4tzung des voraussichtlichen Auftragsergebnisses, basiert auf Erwartungen hinsichtlich der k\u00fcnftigen Entwicklung der betreffenden Auftr\u00e4ge. \u00c4nderungen dieser Einsch\u00e4tzungen, insbesondere der noch anfallenden Auftragskosten, des Fertigstellungsgrades, des voraussichtlichen Auftragsergebnisses sowie der tats\u00e4chlich akzeptierten Nachtr\u00e4ge, k\u00f6nnen erhebliche Auswirkungen auf die Verm\u00f6gens- und Ertragslage der Gruppe haben. Umwelt- und klimabezogene Risiken, insbesondere ver\u00e4nderte wirtschaftliche und rechtliche Rahmenbedingungen als auch physische Risiken wie Extremwetterereignisse, werden bei der Planung der voraussichtlichen Auftragsergebnisse in Form von Szenarien ber\u00fccksichtigt und entsprechend eingesch\u00e4tzt. Ein wesentliches Risiko dar\u00fcber hinausgehender Buchwertberichtigungen wird aufgrund der eher kurzen Durchlaufzeit der Auftr\u00e4ge nicht gesehen.\n \n

\n \n \n \n

\n \n In der nachfolgenden Sensitivit\u00e4tsanalyse werden die Auswirkungen von \u00c4nderungen der wesentlichen Parameter auf die Buchwerte dargestellt:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Buchwert 31.12.2022\n \n Wesentliche
Bewertungsannahme\n 		\n Ver\u00e4nderung \n \n Auswirkung auf Buchwerte\n
\n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung von Anzahlungen\n \n 6.290.881\n \n EBT-Marge\n \n +/-0,5 PP\n \n +/-31.454\n
\n Drohverlustr\u00fcckstellung\n \n 39.285\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-1.871\n
\n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n 102.437\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-25.442\n
\n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n 128.952\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-37.727\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Buchwert 31.12.2021\n \n Wesentliche
Bewertungsannahme\n 		\n Ver\u00e4nderung \n \n Auswirkung auf Buchwerte\n
\n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung \n \n
\n \n von Anzahlungen\n 		\n 5.324.795\n \n EBT-Marge\n \n +/-0,5 PP\n \n +/-26.624\n
\n Drohverlustr\u00fcckstellung\n \n 15.275\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-523\n
\n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n 122.722\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-22.267\n
\n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n 114.225\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-32.306\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n \n \n \n \n \n \n \n \n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n

25. Liquide Mittel

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Guthaben bei Kreditinstituten\n \n 655.660\n \n 764.840\n
\n Kassenbest\u00e4nde\n \n 143\n \n 194\n
\n Gesamt\n \n 655.803\n \n 765.034\n
\n
\n
\n
\n \n \n \n

26. Zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte und Verbindlichkeiten

\n \n \n

\n \n Bei den zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerten und Verbindlichkeiten handelt es sich um die sechs Gesellschaften der PWW\u00a0Gruppe, bei denen die PORR Gruppe weiterhin an den Pl\u00e4nen zum Verkauf festh\u00e4lt und in Verhandlung mit Interessenten steht. \n \n

\n \n \n

\n \n Zus\u00e4tzlich handelt es sich um eine Liegenschaften des Segments AT / CH,\n \n bei der das Signing des Kaufvertrags mittlerweile erfolgt ist, das Closing ist noch offen. Weiters handelt es sich um zwei Liegenschaften im Segment DE, bei einer ist das Signing des Kaufvertrags mittlerweile erfolgt und das Closing ist noch offen, bei der zweiten Liegenschaft plant das Unternehmen \u2013 abh\u00e4ngig von der Marktsituation \u2013 den Verkauf in den n\u00e4chsten 12 Monaten. \n \n

\n \n \n \n
\n Bewertungsgrundlage\n
\n \n \n \n \n

\n \n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte oder Gruppen von Verm\u00f6genswerten und Verbindlichkeiten werden zum beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less cost to sell) angesetzt, wenn dieser niedriger ist als ihr Buchwert.\n \n

\n \n \n \n \n \n

27. Latente Steuern

\n \n \n \n \n \n

\n \n Aus tempor\u00e4ren Unterschieden zwischen den Wertans\u00e4tzen im IFRS-Konzernabschluss und den jeweiligen steuerlichen Wertans\u00e4tzen sowie aus verwertbaren Verlustvortr\u00e4gen ergeben sich folgende in der Bilanz ausgewiesene Steuerabgrenzungen:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n in TEUR\n \n Aktiv\n \n Passiv\n \n Aktiv\n \n Passiv\n
\n Langfristige Verm\u00f6genswerte, Leasingverbindlichkeiten\n \n 149.952\n \n 145.821\n \n 159.206\n \n 153.751\n
\n POC-Methode \n \n - \n \n 77.568\n \n - \n \n 75.764\n
\n Unversteuerte R\u00fccklagen\n \n - \n \n 2.217\n \n - \n \n 2.468\n
\n R\u00fcckstellungen\n \n 23.351\n \n 9.803\n \n 26.051\n \n 10.184\n
\n Steuerliche Verlustvortr\u00e4ge\n \n 38.183\n \n - \n \n 32.576\n \n - \n
\n Saldierungen\n \n -193.984\n \n -193.984\n \n -198.199\n \n -198.199\n
\n Latente Steuern\n \n 17.502\n \n 41.425\n \n 19.634\n \n 43.968\n
\n
\n
\n
\n \n \n \n \n

\n \n Latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen wurden insoweit aktiviert, als diese wahrscheinlich mit k\u00fcnftigen steuerlichen Gewinnen verrechnet werden k\u00f6nnen. \n \n

\n \n \n \n \n

\n \n Nicht angesetzte latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen belaufen sich auf TEUR 56.398 (Vorjahr TEUR 57.335), wobei TEUR 45.545 auf unbeschr\u00e4nkt vortragsf\u00e4hige und TEUR 10.853 auf \u00fcber einen Zeitraum von f\u00fcnf bis acht Jahren vortragsf\u00e4hige Verluste entfallen. \n \n

\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Abgrenzungsposten f\u00fcr latente Steuern werden bei tempor\u00e4ren Differenzen zwischen den Wertans\u00e4tzen von Verm\u00f6genswerten und Schulden im Konzernabschluss einerseits und den steuerlichen Wertans\u00e4tzen andererseits in H\u00f6he der voraussichtlichen k\u00fcnftigen Steuerbelastung oder -entlastung gebildet. Dar\u00fcber hinaus wird eine aktive Steuerabgrenzung f\u00fcr k\u00fcnftige Verm\u00f6gensvorteile aus steuerlichen Verlustvortr\u00e4gen angesetzt, soweit mit der Realisierung mit hinreichender Sicherheit gerechnet werden kann. Ausgenommen von dieser umfassenden Steuerabgrenzung sind zu versteuernde tempor\u00e4re Differenzen, die aus dem erstmaligen Ansatz eines Firmenwerts resultieren.\n \n

\n \n \n \n \n \n \n

\n \n Die Berechnung der latenten Steuern erfolgt auf Basis des im jeweiligen Land g\u00fcltigen Ertragsteuersatzes, der f\u00fcr \u00f6sterreichische Gesellschaften nach Anpassung des Steuersatzes aufgrund der \u00f6kosozialen Steuerreform 23 % (Vorjahr: 25 %) betr\u00e4gt (siehe Details in Erl\u00e4uterung 14). \n \n

\n \n \n \n \n \n \n

\n \n Die Auswirkungen der Steuersatzsenkung auf die f\u00fcr \u00d6sterreich erfassten latenten Steuern zum 1. J\u00e4nner 2022 sind nachstehend dargestellt.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n
\n in TEUR\n \n Anspr\u00fcche\n \n Verbindlichkeiten\n \n Saldo\n
\n 1. J\u00e4nner 2022 zu 25 %\n \n 4.228\n \n 39.388\n \n -35.160\n
\n Anpassung im sonstigen Ergebnis\n \n - \n \n 293\n \n -293\n
\n Anpassung der Steuern auf passivierte Emissionskosten f\u00fcr Schuldscheindarlehen\n \n - \n \n 7\n \n -7\n
\n Anpassung im Steueraufwand\n \n -338\n \n -3.451\n \n 3.113\n
\n 1. J\u00e4nner 2022 zu 23 %\n \n 3.890\n \n 36.237\n \n -32.347\n
\n
\n
\n
\n \n \n \n \n \n \n

28. Grundkapital

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n St\u00fcck 2022\n \n EUR 2022\n \n St\u00fcck 2021\n \n EUR 2021\n
\n Inhaber-Stammaktien\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n Summe Grundkapital\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n
\n
\n
\n \n \n \n \n

\n \n Bei den Aktien handelt es sich um nennbetragslose St\u00fcckaktien. Jede St\u00fcckaktie mit einem anteiligen Betrag am Grundkapital von EUR\u00a01,00 ist am Grundkapital von EUR\u00a039.278.250 im gleichen Umfang beteiligt und gew\u00e4hrt das Recht auf eine Stimme in der Hauptversammlung. S\u00e4mtliche Aktien lauten auf den Inhaber.\n \n

\n \n \n \n \n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gesellschaft insgesamt 481.854 St\u00fcck (Vorjahr: 216.495 St\u00fcck) eigene Aktien bzw. 1,23\u00a0% des Grundkapitals. Aus eigenen Aktien stehen der Gesellschaft gem\u00e4\u00df \u00a7\u00a065\u00a0Abs.\u00a05\u00a0AktG keine Rechte, insbesondere keine Stimmrechte zu. \n \n

\n \n \n \n \n \n \n

\n \n Ein R\u00fcckkaufprogramm zum Erwerb von bis zu 785.565 St\u00fcck eigener Aktien zu einem Erwerbspreis von maximal EUR 10,0 Mio. \u2013 basierend auf dem Erm\u00e4chtigungsbeschluss der Hauptversammlung vom 17. Juni 2022 \u2013 wurde mit 7. Oktober 2022 gestartet und ist zum Bilanzstichtag nicht abgeschlossen.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Monat\n \n St\u00fcckzahl \n \n
\n \n r\u00fcckgekaufter Aktien\n 		\n Gewichteter Durchschnittspreis je Aktie in EUR\n \n Wert r\u00fcckgekaufter Aktien \n \n
\n \n in EUR\n 		\n Anteil am
Grundkapital\n
\n Oktober 2022\n \n 131.830\n \n 10,06\n \n 1.326.212\n \n 0,336 %\n
\n November 2022\n \n 69.318\n \n 11,43\n \n 792.256\n \n 0,176 %\n
\n Dezember 2022\n \n 64.211\n \n 12,18\n \n 781.779\n \n 0,163 %\n
\n
\n
\n
\n \n \n \n \n \n

\n Genehmigtes Kapital\n

\n \n \n \n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 sieht die Satzung der Gesellschaft kein genehmigtes Kapital vor.\n \n

\n \n \n \n \n \n
\n Bewertungsgrundlagen - Eigene Aktien\n
\n \n \n \n \n \n \n

\n \n Wenn ein Unternehmen des Konzerns Eigenkapitalanteile der PORR AG kauft, wird der Wert der bezahlten Gegenleistung, einschlie\u00dflich direkt zurechenbarer zus\u00e4tzlicher Kosten (netto nach Ertragsteuern), so lange vom Eigenkapital der PORR AG abgezogen, bis die Aktien eingezogen oder wieder ausgegeben werden. Werden solche eigenen Anteile nachtr\u00e4glich wieder ausgegeben, wird die erhaltene Gegenleistung (netto nach Abzug direkt zurechenbarer zus\u00e4tzlicher Transaktionskosten und zusammenh\u00e4ngender Ertragsteuern) im Eigenkapital der PORR AG erfasst.\n \n

\n \n \n \n \n \n

29. R\u00fccklagen

\n \n \n \n \n

\n \n Die Kapitalr\u00fccklagen resultieren \u00fcberwiegend aus den in den Vorjahren durchgef\u00fchrten Kapitalerh\u00f6hungen und -berichtigungen sowie aus verj\u00e4hrten Dividendenanspr\u00fcchen abz\u00fcglich der Kosten f\u00fcr die Kapitalerh\u00f6hung. Von den Kapitalr\u00fccklagen sind R\u00fccklagen in H\u00f6he von TEUR\u00a0304.780 (Vorjahr: TEUR\u00a0304.780) gebunden. Sie d\u00fcrfen nur zum Ausgleich eines ansonsten im Jahresabschluss der PORR AG auszuweisenden Bilanzverlusts aufgel\u00f6st werden, soweit freie R\u00fccklagen zur Abdeckung nicht zur Verf\u00fcgung stehen.\n \n

\n \n \n \n \n

\n \n Die anderen R\u00fccklagen umfassen die R\u00fccklage aus Neubewertungen gem\u00e4\u00df IAS\u00a016, die R\u00fccklage aus der Umrechnung von Jahresabschl\u00fcssen von Tochterunternehmen in Fremdw\u00e4hrung, die R\u00fccklage f\u00fcr Cashflow Hedges, die R\u00fccklage f\u00fcr Remeasurement aus leistungsorientierten Verpflichtungen und Bewertung von Eigenkapitalinstrumenten, die Gewinnr\u00fccklagen der PORR AG einschlie\u00dflich der gesetzlichen R\u00fccklage und der unversteuerten R\u00fccklagen nach Abzug der Steuerabgrenzung, die seit Erwerb einbehaltenen Gewinne der Tochterunternehmen und die Effekte der Anpassung der Jahresabschl\u00fcsse der in den Konzernabschluss einbezogenen Unternehmen an die im Konzernabschluss angewandten Bilanzierungs- und Bewertungsmethoden. Der Stand der zum 31.\u00a0Dezember\u00a0 2022 gehaltenen eigenen Aktien wurde von den R\u00fccklagen in Abzug gebracht und betr\u00e4gt zum Stichtag 481.854 St\u00fcck. Aus der Neubewertungsr\u00fccklage gab es im Berichtsjahr keine Umgliederung in die Gewinnr\u00fccklage.\n \n

\n \n \n \n \n \n \n

\n \n Im Berichtsjahr wurden an die Aktion\u00e4re der PORR AG Dividenden in H\u00f6he von EUR 0,50 je dividendenberechtigter Aktie ausgesch\u00fcttet. Der verbleibende Restbetrag wurde auf neue Rechnung vorgetragen \n \n

\n \n \n \n \n \n \n

\n \n Zur Aussch\u00fcttung an die Aktion\u00e4re der PORR AG steht der Bilanzgewinn in H\u00f6he von TEUR\u00a023.644 zur Verf\u00fcgung. Die in der PORR\u00a0Construction Holding GmbH enthaltene nicht gebundene Kapitalr\u00fccklage, die aus der urspr\u00fcnglichen Einbringung der Aktien der TEERAG-ASDAG Aktiengesellschaft im Jahr 2007 durch die PORR AG in H\u00f6he von EUR\u00a064.693.064,82 resultierte, war gem\u00e4\u00df \u00a7\u00a0235 Abs.\u00a01 Z\u00a03\u00a0UGB aussch\u00fcttungsgesperrt. Obwohl die PORR Construction Holding GmbH im Gesch\u00e4ftsjahr 2020 in die PORR AG verschmolzen wurde und infolge der Up-Stream-Verschmelzung untergegangen ist, besteht gem\u00e4\u00df AFRAC\u00a031\u00a0Rz\u00a015 diese Aussch\u00fcttungssperre bei der PORR AG als \u00fcbernehmende Gesellschaft weiterhin. Insgesamt ist von den freien R\u00fccklagen der PORR AG in H\u00f6he von TEUR\u00a0180.998 per 31.\u00a0Dezember\u00a02022 ein Teilbetrag in H\u00f6he von TEUR\u00a084.721 gem\u00e4\u00df \u00a7 235 Abs.\u00a01\u00a0Z\u00a03\u00a0 und Abs.\u00a02\u00a0UGB zur Aussch\u00fcttung gesperrt. Der Restbetrag in H\u00f6he von TEUR\u00a096.277 kann aufgel\u00f6st und an die Aktion\u00e4re der PORR AG ausgesch\u00fcttet werden. Die gesetzliche R\u00fccklage der PORR AG in H\u00f6he von TEUR\u00a0458 (Vorjahr: TEUR\u00a0458) darf nur zum Ausgleich eines ansonsten auszuweisenden Bilanzverlustes aufgel\u00f6st werden, wobei der Aufl\u00f6sung zum Verlustausgleich nicht entgegensteht, dass freie R\u00fccklagen zum Verlustausgleich zur Verf\u00fcgung stehen. \n \n

\n \n \n \n \n

\n \n Der Vorstand schl\u00e4gt vor, vom ausgewiesenen Bilanzgewinn in H\u00f6he von EUR\u00a023.643.872,57 eine Dividende von EUR\u00a00,60 je dividendenberechtigter Aktie auszusch\u00fctten und den Restbetrag auf neue Rechnung vorzutragen.\n \n

\n \n \n \n \n

30. Genussrechts-/Hybridkapital

\n \n \n \n \n

\n Genussrechtskapital\n

\n \n \n \n \n

\n \n Die PORR AG weist unter den Anteilen der Aktion\u00e4re des Mutterunternehmens ein im Jahr 2019 von einer 100 %igen Tochtergesellschaft \u00fcbernommenes Genussrechtskapital in H\u00f6he von TEUR\u00a040.000 aus.\n \n

\n \n \n \n \n

\n \n Die Verzinsung bis 31. Dezember 2025 betr\u00e4gt 6,0\u00a0% p.\u00a0a. vom Nominale der Genussscheine. Ab 1.\u00a0J\u00e4nner\u00a02026 betr\u00e4gt die Verzinsung 13,0\u00a0% p. a. vom Nominale der Genussscheine.\n \n

\n \n \n \n \n

\n \n Die PORR AG ist nur zur Zahlung von Zinsen verpflichtet, wenn sie beschlie\u00dft, an die Aktion\u00e4re eine Dividende aus dem Jahres\u00fcberschuss zu bezahlen. Ist die PORR AG mangels einer derartigen Gewinnaussch\u00fcttung zur Zahlung der auf ein Jahr entfallenden Zinsen nicht verpflichtet und macht sie von ihrem Recht der Nichtzahlung Gebrauch, so werden diese nicht bezahlten Zinsen als Zinsr\u00fcckst\u00e4nde evident gehalten, die nachzuzahlen sind, sobald die PORR AG beschlie\u00dft, eine Dividende aus dem Jahres\u00fcberschuss an ihre Aktion\u00e4re zu bezahlen. Im Fall der K\u00fcndigung durch die Emittentin oder der au\u00dferordentlichen K\u00fcndigung durch Genussrechtsberechtigte ist den Genussrechtsberechtigten das auf die Genussscheine geleistete Kapital zuz\u00fcglich der bis zu diesem Tag aufgelaufenen Zinsen und der Zinsr\u00fcckst\u00e4nde zu leisten. \n \n

\n \n \n \n \n

\n \n Da Zahlungen auf die Genussscheine \u2013 sowohl Zinsen als auch Kapitaltilgungen \u2013 zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen auf diese Genussscheine dauerhaft zu vermeiden, sind diese Genussscheine als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a02.400, die auf diese Genussscheine gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n \n \n \n

\n Hybridkapital\n

\n \n \n \n \n

\n \n Im J\u00e4nner 2020 hat die PORR AG eine tief nachrangige Hybridanleihe mit Gesamtnominale von EUR 150.000.000 mit unbegrenzter Laufzeit und einer vorzeitigen R\u00fcckzahlungsm\u00f6glichkeit durch die Emittentin nach f\u00fcnf Jahren begeben. Der Zinssatz liegt bis zur ersten R\u00fcckzahlungsm\u00f6glichkeit im Februar 2025 bei 5,375 % p. a. Sollte diese nicht in Anspruch genommen werden, steigt der Zinssatz auf dem zu diesem Datum festgestellten 5-j\u00e4hrigen Mid-Swapsatz zuz\u00fcglich 10,641 PP.\n \n

\n \n \n \n \n

\n \n Im Vorfeld der K\u00fcndigungsm\u00f6glichkeit im Februar 2022 der in 2017 begebenen Anleihe, die noch in H\u00f6he von Nominale EUR\u00a099,3 Mio. ausstehend war, wurde ein vorzeitiges R\u00fcckkaufangebot lanciert, gepaart mit der Emission einer neuen Hybridanleihe mit einem Kupon von 7,5\u00a0% p. a., die sodann im November 2021 in H\u00f6he von EUR\u00a050 Mio. platziert wurde. Das R\u00fcckkaufangebot wurde im Gesamtausma\u00df von EUR\u00a048,2 Mio. in Anspruch genommen. Der restliche Teil der Hybridanleihe 2017 wurde per 6. Februar 2022 gek\u00fcndigt und getilgt.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Stand 31.12.2022\n \n Nominale in TEUR\n \n ISIN\n
\n 5,375 % Hybridanleihe 2020\n \n 150.000\n \n XS2113662063\n
\n 7,5 % Hybridanleihe 2021\n \n 50.000\n \n XS2408013709\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Da Zahlungen von Zinsen wie auch Kapitaltilgungen zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen dauerhaft zu vermeiden, ist das Hybridkapital als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a014.337, die auf das gesamte Hybridkapital gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n \n \n \n

31. Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen

\n \n \n \n \n

\n \n Die nicht der PORR AG oder einem ihrer Tochterunternehmen geh\u00f6renden Anteile am Eigenkapital von Tochterunternehmen sind im Eigenkapital als Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen ausgewiesen. Die Anteile der nicht kon-trollierenden Gesellschafter von Tochterunternehmen sind als unwesentlich einzustufen.\n \n

\n \n \n \n \n \n \n \n \n

32. R\u00fcckstellungen

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Abferti-gungen\n \n Pensionen\n \n Jubil\u00e4ums-gelder\n \n Abfindungen\n \n Bauten/
Andere\n 		\n Rekulti-vierung\n \n Gesamt\n
\n Stand zum 31.12.2021\n \n 65.443\n \n 37.884\n \n 24.417\n \n 3.187\n \n 269.636\n \n 18.891\n \n 419.458\n
\n Anpassung aufgrund neuer bzw. ge\u00e4nderter IFRS\n \n -\n \n -\n \n -\n \n -\n \n 30.293\n \n -\n \n 30.293 \n
\n Stand zum 1.1.2022\n \n 65.443 \n \n 37.884 \n \n 24.417 \n \n 3.187 \n \n 299.929 \n \n 18.891 \n \n 449.751 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderungen
des Konsolidierungskreises\n 		\n -43\n \n - \n \n -70\n \n - \n \n 85\n \n -\n \n -28\n
\n Zuf\u00fchrung\n \n 3.712\n \n 550\n \n 1.344 \n \n - \n \n 137.258\n \n 2.255\n \n 145.119\n
\n Ver\u00e4nderung OCI\n
\n aus \u00c4nderung der demographischen Annahmen\n \n 1.143\n \n 1 \n \n - \n \n - \n \n - \n \n - \n \n 1.144 \n
\n aus \u00c4nderung der finanziellen Annahmen\n \n -3.541\n \n -8.339 \n \n - \n \n - \n \n - \n \n - \n \n -11.880\n
\n aus \u00c4nderung der erfahrungsbedingten Anpassungen\n \n 9.664\n \n 1.118 \n \n - \n \n - \n \n - \n \n - \n \n 10.782\n
\n Verwendung \n \n -5.574\n \n -2.553\n \n -1.517\n \n -1.406\n \n -125.177\n \n -1.769\n \n -137.996\n
\n Aufl\u00f6sung\n \n -\n \n - \n \n - \n \n -55\n \n -26.719\n \n -231\n \n -27.005\n
\n Umgliederung\n \n 1.726\n \n - \n \n - \n \n -1.726 \n \n - \n \n -\n \n - \n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 285.376\n \n 19.146\n \n 429.887\n
\n Saldierung anteiliger Auftragswert\n \n -\n \n -\n \n -\n \n -\n \n -14.038\n \n -\n \n -14.038\n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 271.338\n \n 19.146\n \n 415.849\n
\n davon langfristig\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n -\n \n 19.146\n \n 144.511\n
\n davon kurzfristig\n \n -\n \n -\n \n -\n \n -\n \n 271.338\n \n -\n \n 271.338\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Gem\u00e4\u00df kollektivvertraglichen Regelungen haben die PORR AG und ihre Tochterunternehmen ihren Mitarbeitern in \u00d6sterreich und Deutschland bei bestimmten Dienstjubil\u00e4en Jubil\u00e4umsgelder zu zahlen. Die R\u00fcckstellung f\u00fcr Jubil\u00e4umsgelder wurde gem\u00e4\u00df den Bestimmungen des IAS 19 zu anderen langfristig f\u00e4lligen Leistungen ermittelt. Die versicherungsmathematischen Annahmen werden nachstehend unter den Bewertungsgrundlagen erl\u00e4utert.\n \n

\n \n \n \n \n

\n \n Die R\u00fcckstellungen f\u00fcr Bauten enthalten mit TEUR\u00a039.285 (Vorjahr: TEUR\u00a015.275) Vorsorgen f\u00fcr aus dem Auftragsbestand drohende Verluste (Erh\u00f6hung zum 1. J\u00e4nner 2022 aufgrund \u00c4nderungen zu IAS 37 in H\u00f6he von TEUR\u00a030.293), mit TEUR\u00a0128.952 (Vorjahr: TEUR\u00a0114.225) Vorsorgen f\u00fcr Gew\u00e4hrleistungen und mit TEUR\u00a0102.437 (Vorjahr: TEUR\u00a0122.722) R\u00fcckstellungen f\u00fcr Sch\u00e4den und P\u00f6nalen. Die R\u00fcckstellungen f\u00fcr drohende Verluste basieren auf aktuellen Auftragskalkulationen. Die R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen und andere Auftragsrisiken werden auf Basis einer Einzelbeurteilung der Risiken ermittelt. Die Inanspruchnahme der Gruppe aus diesen Risiken wird f\u00fcr wahrscheinlich gehalten, wobei der angesetzte Betrag dem bestm\u00f6glichen Sch\u00e4tzwert der H\u00f6he der Inanspruchnahme entspricht. Da die Abwicklung von Bauauftr\u00e4gen auch mehrere Jahre dauern und der Inanspruchnahme ein lang dauernder Rechtsstreit vorausgehen kann, ist der Zeitpunkt der Inanspruchnahme ungewiss, liegt aber in der Regel innerhalb des jeweiligen Gesch\u00e4ftszyklus. R\u00fcckstellungen f\u00fcr Rekultivierungen, welche auch Nachsorgeverpflichtungen enthalten, werden im Wesentlichen f\u00fcr den Deponiebetrieb im Segment\u00a0AT / CH gebildet. Die R\u00fcckstellungen werden auf Basis der deponierten Mengen \u00fcber die Betriebsdauer ratierlich gebildet und \u00fcber die Dauer der Rekultivierung bzw. Nachsorge auf Basis der rekultivierten Fl\u00e4che verbraucht.\n \n

\n \n \n \n \n

\n Altersversorgungspl\u00e4ne\n

\n \n \n \n \n
\n Leistungsorientierte Pl\u00e4ne\n
\n \n \n \n \n

\n \n R\u00fcckstellungen f\u00fcr Abfertigungen wurden f\u00fcr Angestellte und Arbeiter, die gem\u00e4\u00df Angestelltengesetz, Arbeiterabfertigungsgesetz bzw. Betriebsvereinbarung Abfertigungsanspr\u00fcche haben, gebildet. Angestellte, deren Dienstverh\u00e4ltnisse \u00f6sterreichischem Recht unterliegen, haben, wenn das betreffende Dienstverh\u00e4ltnis vor dem 1.\u00a0J\u00e4nner\u00a02003 begonnen und ununterbrochen mindestens zehn Jahre gedauert hat, Anspruch auf eine Abfertigung bei Aufl\u00f6sung des Dienstverh\u00e4ltnisses bei Erreichen des gesetzlichen Pensionsalters und zwar auch dann, wenn das Dienstverh\u00e4ltnis durch K\u00fcndigung seitens des Dienstnehmers endet. Die H\u00f6he der Abfertigung ist abh\u00e4ngig von der H\u00f6he des Bezugs zum Zeitpunkt der Aufl\u00f6sung und von der Dauer des Dienstverh\u00e4ltnisses. Diese Anspr\u00fcche der Dienstnehmer sind daher wie Anspr\u00fcche aus leistungsorientierten Pensionspl\u00e4nen zu behandeln, wobei Planverm\u00f6gen zur Deckung dieser Anspr\u00fcche nicht vorliegt. Analoges gilt f\u00fcr Arbeiter, denen gem\u00e4\u00df Arbeiterabfertigungsgesetz eine Abfertigung geb\u00fchrt, und f\u00fcr gem\u00e4\u00df Betriebsvereinbarung zu zahlende Abfertigungen. \n \n

\n \n \n \n \n

\n \n F\u00fcr die \u00fcberwiegende Anzahl der Arbeiter gilt das Bauarbeiter-Urlaubs- und Abfertigungsgesetz 1987, wonach deren Anspr\u00fcche sich an die Urlaubs- und Abfertigungskasse richten und durch Beitr\u00e4ge der Arbeitgeber zu finanzieren sind. Es handelt sich um einen staatlichen Plan, f\u00fcr den keine Abfertigungsr\u00fcckstellung zu bilden ist.\n \n

\n \n \n \n \n

\n \n Bei den Pensionszusagen handelt es sich zumeist um leistungsorientierte, einzelvertragliche Zusagen f\u00fcr leitende Angestellte, die teilweise durch Planverm\u00f6gen gedeckt sind. Die H\u00f6he des Pensionsanspruchs ist von den jeweils geleisteten Dienstjahren abh\u00e4ngig.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n
\n R\u00fcckstellung f\u00fcr Pensionen\n
\n \n \n \n \n
\n \u00dcberleitung von der Pensionsverpflichtung zur R\u00fcckstellung\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 37.562\n \n 19.428\n
\n Beizulegender Zeitwert des Planverm\u00f6gens\n \n -32.206\n \n -11.386\n
\n Nettowert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 5.356\n \n 8.042\n
\n Barwert der nicht durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 23.305\n \n 29.841\n
\n Buchwert der R\u00fcckstellung zum 31.12.\n \n 28.661\n \n 37.883\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n Beschreibung der Pensionspl\u00e4ne\n
\n \n \n \n \n

\n \n Anspr\u00fcche \u2013 \u00d6sterreich: Bei den leistungsorientierten Pensionspl\u00e4nen besteht die Verpflichtung des Unternehmens darin, die zugesagten Leistungen sowohl an aktive als auch an ehemalige Mitarbeiter zu erbringen. Die H\u00f6he der Pensionszusage geht bei allen zu bildenden Pensionsgruppen (Gruppe A-F) von der Vollendung des 63. Lebensjahr aus und wird entweder mittels eines Prozentsatzes der Bemessungsgrundlage oder eines vereinbarten Betrags einschlie\u00dflich K\u00fcrzungen aufgrund von Fr\u00fchpensionierungen berechnet.\n \n

\n \n \n \n \n

\n \n Anspr\u00fcche \u2013 Deutschland: Es gibt mehrere Versorgungspl\u00e4ne mit leistungsorientierten Zusagen f\u00fcr aktive und ehemalige Dienstnehmer.\n \n

\n \n \n \n \n

\n \n Die Anspr\u00fcche der Dienstnehmer h\u00e4ngen bei diesen leistungsorientierten Versorgungspl\u00e4nen von der Anzahl der anrechenbaren Kalenderjahre und der Rentenklasse, welcher der Versorgungsanw\u00e4rter bei Erwerb des Anspruchs angeh\u00f6rte, ab.\n \n

\n \n \n \n \n

\n \n Zus\u00e4tzlich existieren auch Einzelzusagen mit leistungsorientierten Verpflichtungen.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr die Pensionszusagen der deutschen Gesellschaften wurden kapitalbildende Lebensversicherungen geschlossen. Versicherungsnehmer ist der Dienstgeber, Versicherte bzw. Bezugsberechtigte sind die Dienstnehmer, die entweder eine Kapitalleistung oder eine gleichwertige Versorgungsrente w\u00e4hlen k\u00f6nnen.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Ein Teil des Planverm\u00f6gens in H\u00f6he von TEUR\u00a09.171 ist bei der WIENER ST\u00c4DTISCHE VERSICHERUNG AG Vienna Insurance Group wie folgt veranlagt:\n \n

\n \n \n \n \n
\n Struktur der Kapitalanlagen im klassischen Deckungsstock\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in %\n \n 2022\n \n 2021\n
\n Festverzinsliche Wertpapiere\n \n 59,30\n \n 57,80\n
\n Aktien, Erg\u00e4nzungskapital, Genussrechte, Partizipationskapital\n \n 2,10\n \n 2,20\n
\n Investmentfonds\n \n 25,70\n \n 27,10\n
\n Verbundene Unternehmen und Beteiligungen\n \n 4,70\n \n 4,40\n
\n Darlehen\n \n 4,90\n \n 5,90\n
\n Liegenschaften\n \n 2,00\n \n 2,00\n
\n Bankguthaben\n \n 1,30\n \n 0,60\n
\n Gesamt\n \n 100,00\n \n 100,00\n
\n
\n
\n
\n \n \n \n \n

\n \n Die folgende Tabelle zeigt die durchschnittlichen Laufzeiten (Duration) der jeweiligen Verpflichtungen:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2022\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.553\n \n 12.130\n \n 32.184\n \n 14,90\n \n 17.724\n \n 16.083\n \n 172.305\n \n 32,24\n
\n Abfertigungen\n \n 28.165\n \n 20.186\n \n 24.063\n \n 7,66\n \n 31.932\n \n 32.912\n \n 106.721\n \n 14,07\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2021\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.116\n \n 11.969\n \n 21.185\n \n 10,80\n \n 16.517\n \n 12.991\n \n 28.778\n \n 13,00\n
\n Abfertigungen\n \n 26.559\n \n 17.418\n \n 21.348\n \n 7,67\n \n 29.050\n \n 25.016\n \n 56.624\n \n 11,35\n
\n
\n
\n
\n \n \n \n \n
\n Beitragsorientierte Pl\u00e4ne\n
\n \n \n \n \n

\n \n Mitarbeiter, deren Dienstverh\u00e4ltnis \u00f6sterreichischem Recht unterliegt und die nach dem 31.\u00a0Dezember\u00a02002 in das Dienstverh\u00e4ltnis eingetreten sind, und Arbeiter, auf deren Arbeitsverh\u00e4ltnis das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, erwerben keine Abfertigungsanspr\u00fcche gegen\u00fcber dem jeweiligen Dienstgeber. F\u00fcr diese Mitarbeiter, mit Ausnahme jener, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind Beitr\u00e4ge in H\u00f6he von 1,53\u00a0% des Lohns bzw. Gehalts f\u00fcr 2022 in H\u00f6he von TEUR\u00a03.527 (Vorjahr: TEUR\u00a03.250) an eine Mitarbeitervorsorgekasse zu zahlen, davon entfallen auf Manager in Schl\u00fcsselpositionen TEUR\u00a061 (Vorjahr: TEUR\u00a037).\n \n

\n \n \n \n \n

\n \n F\u00fcr die Mitarbeiter, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind vom Dienstgeber Beitr\u00e4ge an die Urlaubs- und Abfertigungskasse zu zahlen. Derzeit sind ca. 37\u00a0% vom Lohn an Urlaubszuschl\u00e4gen f\u00fcr 2022 TEUR\u00a064.460 (Vorjahr: TEUR\u00a062.696) und 4,6\u00a0% vom Lohn der betreffenden Mitarbeiter f\u00fcr 2022 TEUR\u00a09.365 (Vorjahr: TEUR\u00a09.104) an Abfertigungszuschl\u00e4gen zu entrichten. Dieser Beitrag deckt die Abfertigungsanspr\u00fcche der Mitarbeiter und andere Leistungen, insbesondere das von der Bauarbeiter-Urlaubs- und Abfertigungskasse an die betreffenden Mitarbeiter zu zahlende Urlaubsentgelt sowie Urlaubszusch\u00fcsse. Dieser staatliche Plan erfasst alle Unternehmen der Baubranche. Die Leistungen werden im Umlageverfahren finanziert, d.\u00a0h. durch die Beitr\u00e4ge einer Periode sollen die in dieser Periode f\u00e4lligen Leistungen finanziert werden, w\u00e4hrend die in der Berichtsperiode verdienten k\u00fcnftigen Leistungen aus k\u00fcnftigen Beitr\u00e4gen gezahlt werden. Eine rechtliche oder faktische Verpflichtung der Unternehmen zur Zahlung dieser k\u00fcnftigen Leistungen besteht nicht. Die Unternehmen sind nur verpflichtet, so lange sie Mitarbeiter besch\u00e4ftigen, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, die vorgeschriebenen Beitr\u00e4ge zu entrichten.\n \n

\n \n \n \n \n

\n \n Die Zahlungen an die externen Mitarbeitervorsorgekassen werden im Personalaufwand erfasst. \n \n

\n \n \n \n \n

\n \n Die Mitarbeiter des PORR Konzerns geh\u00f6ren zudem den l\u00e4nderspezifischen staatlichen Pensionspl\u00e4nen an, die in der Regel im Umlageverfahren finanziert werden. Die Verpflichtung der Gruppe beschr\u00e4nkt sich darauf, die Beitr\u00e4ge bei F\u00e4lligkeit zu entrichten. Eine rechtliche oder faktische Verpflichtung zu k\u00fcnftigen Leistungen besteht nicht.\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Die\n R\u00fcckstellungen f\u00fcr Abfertigungen, f\u00fcr Pensionen und f\u00fcr Jubil\u00e4umsgelder\n werden gem\u00e4\u00df IAS 19 nach dem laufenden Einmalpr\u00e4mienverfahren (Projected Unit Credit Method) ermittelt, wobei zu jedem Stichtag eine versicherungsmathematische Bewertung durch einen anerkannten Versicherungsmathematiker durchgef\u00fchrt wird, die auf folgenden wesentlichen Parametern basiert:\n \n

\n \n \n \n \n

\n \n \n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,70 %\n \n 3,37 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 3,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 5,65 %\n \n 0,00 % - 8,60 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n -\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,70 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 2,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 13,65 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2022 Schweiz\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 2,31 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung aktiv\n \n 2,25 %\n \n -\n \n -\n
\n Fluktuation \n \n 0,00 % - 19,06 %\n \n -\n \n -\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n -\n
\n 2022 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 4,70 %\n \n 4,70 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 6,88 %\n \n -\n
\n Gehaltsvalorisierung\n \n -\n \n 4,75 %\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n 1,00 %\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,38 %\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,40 % - 10,50 %\n \n 0,40 % - 10,50 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2021 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n -\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 16,00 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2021 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Als rechnungsm\u00e4\u00dfiges Pensionsalter wird f\u00fcr \u00f6sterreichische Gesellschaften das fr\u00fchestm\u00f6gliche gesetzliche Pensionsantrittsalter nach der Pensionsreform 2004 (Korridorpension) unter Beachtung aller \u00dcbergangsregelungen und f\u00fcr deutsche Gesellschaften das gesetzliche Pensionsantrittsalter angesetzt. F\u00fcr die Abfertigungsr\u00fcckstellungen der polnischen Tochtergesellschaften gelten die gleichen Parameter wie f\u00fcr \u00f6sterreichische Gesellschaften. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die \n sonstigen R\u00fcckstellungen\n (Bauten/Andere) ber\u00fccksichtigen alle gegenw\u00e4rtig erkennbaren Risiken und ungewissen Verpflichtungen aus Ereignissen der Vergangenheit, bei welchen ein Abfluss von Ressourcen wahrscheinlich ist. Sie werden jeweils in H\u00f6he des Betrags angesetzt, der voraussichtlich zur Erf\u00fcllung der zugrunde liegenden Verpflichtung erforderlich ist, soweit eine verl\u00e4ssliche Sch\u00e4tzung m\u00f6glich ist. R\u00fcckstellungen aus Drohverlusten und Sch\u00e4den und P\u00f6nalen werden, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, ebenso in den sonstigen R\u00fcckstellungen ausgewiesen.\n \n

\n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n

\n \n Die Bewertung der bestehenden Pensions- und Abfertigungsverpflichtungen beruht auf Annahmen und Sch\u00e4tzungen, die die H\u00f6he des Bilanzansatzes wesentlich beeinflussen k\u00f6nnen.\n \n

\n \n \n \n

\n \n Die Sensitivit\u00e4tsbetrachtung der Lebenserwartung erfolgte dabei \u00fcber eine Verschiebung der durchschnittlichen Lebenserwartung f\u00fcr den Gesamtbestand des jeweiligen Plans.\n \n

\n \n \n \n

\n \n Die Differenzen zu den bilanzierten Werten sind in nachfolgender Tabelle als relative Abweichung angegeben:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Zinsen +0,25 PP\n \n Zinsen -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -6,50 %\n \n -2,50 %\n \n -2,00 %\n \n -3,60 %\n \n 7,10 %\n \n 2,60 %\n \n 2,10 %\n \n 3,90 %\n
\n Rententrend +0,25 PP\n \n Rententrend -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 3,50 %\n \n 2,70 %\n \n 1,80 %\n \n 2,40 %\n \n -3,40 %\n \n -2,60 %\n \n -1,70 %\n \n -2,30 %\n
\n Lebenserwartung +1 Jahr\n \n Lebenserwartung -1 Jahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 2,00 %\n \n 3,70 %\n \n 6,10 %\n \n 4,60 %\n \n -2,00 %\n \n -3,70 %\n \n -5,90 %\n \n -4,50 %\n
\n Fluktuation +0,5 % bis zum 25. Dienstjahr\n \n Fluktuation -0,5 % bis zum 25. Dienstjahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -2,80 %\n \n 0,00 %\n \n 0,00 %\n \n -1,00 %\n \n 2,90 %\n \n 0,00 %\n \n 0,00 %\n \n 1,00 %\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Zinsen +0,25 PP\n \n Zinsen -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -6,80 %\n \n -3,20 %\n \n -2,20 %\n \n -2,40 %\n \n 7,40 %\n \n 3,30 %\n \n 2,30 %\n \n 2,50 %\n
\n Rententrend +0,25 PP\n \n Rententrend -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 7,30 %\n \n 3,30 %\n \n 2,30 %\n \n 2,50 %\n \n -6,80 %\n \n -3,20 %\n \n -2,20 %\n \n -2,40 %\n
\n Lebenserwartung +1 Jahr\n \n Lebenserwartung -1 Jahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 3,90 %\n \n 4,40 %\n \n 7,10 %\n \n 6,90 %\n \n -3,90 %\n \n -4,30 %\n \n -6,80 %\n \n -6,60 %\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Zinsen
+0,25 PP\n 		\n Zinsen
-0,25 PP\n 		\n Gehaltstrend +0,25 PP\n \n Gehaltstrend -0,25 PP\n
\n Abfertigung DBO\n \n -2,29 %\n \n 1,41 %\n \n 1,38 %\n \n -2,38 %\n
\n Fluktuation
+0,5 PP bis zum 25. Dienstjahr\n 		\n Fluktuation
-0,5 PP bis zum 25. Dienstjahr\n 		\n Lebens-
erwartung
+1 Jahr\n 		\n Lebens-
erwartung
-1 Jahr\n
\n Abfertigung DBO\n \n -0,27 %\n \n 0,31 %\n \n -0,39 %\n \n -0,57 %\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Zinsen
+0,25 PP\n 		\n Zinsen
-0,25 PP\n 		\n Gehaltstrend +0,25 PP\n \n Gehaltstrend -0,25 PP\n
\n Abfertigung DBO\n \n -1,87 %\n \n 1,93 %\n \n 1,88 %\n \n -1,83 %\n
\n Fluktuation
+0,5 PP bis zum 25. Dienstjahr\n 		\n Fluktuation
-0,5 PP bis zum 25. Dienstjahr\n 		\n Lebens-
erwartung
+1 Jahr\n 		\n Lebens-
erwartung
-1 Jahr\n
\n Abfertigung DBO\n \n -0,28 %\n \n 0,29 %\n \n 0,08 %\n \n -0,09 %\n
\n
\n
\n
\n \n \n \n \n \n

33. Schuldscheindarlehen

\n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betrug der Gesamtbestand an Schuldscheindarlehen TEUR\u00a0181.500, die, mit Ausnahme einer Tranche in H\u00f6he von TEUR\u00a017.000, alle in 2019 begeben wurden. Von den Schuldscheindarlehen erf\u00fcllen TEUR\u00a017.500 die Kriterien der \u201eEligible Green Principles\u201c und wurden in Form eines Gr\u00fcnen Schuldscheins platziert. F\u00fcr den Nachweis zur Einhaltung dieser Prinzipien wurde eine \u201eSecond Party Opinion\u201c der unabh\u00e4ngigen Ratingagentur \u201eSustainalytics\u201c beigebracht. Refinanziert werden in diesem Zusammenhang umweltschonende und nachhaltige Investitionen in PORR B\u00fcrogeb\u00e4ude sowie Investitionen im Rahmen der PORR Aktivit\u00e4ten im Bereich Umwelttechnik.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Nominale in TEUR\n
\n Laufzeit\n \n SSD ohne \n \n
\n \n Green SSD\n 		\n Green SSD\n \n Gesamt\n \n in %\n
\n Februar 2023\n \n 10.500\n \n 1.500\n \n 12.000\n \n 6,61\n
\n August 2023\n \n 32.000\n \n 32.000\n \n 17,63\n
\n Februar 2024\n \n 61.000\n \n 15.500\n \n 76.500\n \n 42,15\n
\n Juli 2024\n \n 22.000\n \n 22.000\n \n 12,12\n
\n Februar 2026\n \n 38.500\n \n 500\n \n 39.000\n \n 21,49\n
\n Gesamt\n \n 164.000\n \n 17.500\n \n 181.500\n \n 100,00\n
\n Buchwert zum 31.12.2022\n \n 181.398\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Im Gesch\u00e4ftsjahr 2022 wurden Schuldscheindarlehen in H\u00f6he von TEUR\u00a0113.500 getilgt. Alle Tranchen, die bis Ende 2018 begeben wurden und mit variabler Verzinsung ausgestattet sind, wurden mittels Interest Rate Swaps (Tausch variabler Zinssatz gegen Fixzins), welche als Cashflow Hedge designiert wurden, gesichert. \n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Nominale SSD\n \n Durchschnitts-verzinsung\n
\n fix verzinst\n \n 48.000\n \n 1,76 %\n
\n variabel verzinst\n \n 133.500\n \n 2,42 %\n
\n davon mit IRS gesichert\n \n 122.000\n
\n Gesamt\n \n 181.500\n
\n
\n
\n
\n \n \n \n \n \n \n \n

34. Finanz- und Leasingverbindlichkeiten

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n variabel verzinst\n \n 28.101\n \n 54.740\n
\n fix verzinst\n \n 13.071\n \n 13.250\n
\n Leasingverbindlichkeiten\n
\n Grundst\u00fccke und Bauten\n \n 259.611\n \n 256.030\n
\n Technische Anlagen und Maschinen\n \n 52.687\n \n 58.874\n
\n Betriebs- und Gesch\u00e4ftsausstattung\n \n 62.120\n \n 61.975\n
\n Gesamt\n \n 415.590\n \n 444.869\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die variabel verzinsten Bankverbindlichkeiten werden im Wesentlichen mit dem 3-Monats-EURIBOR oder dem 6-Monats-EURIBOR zuz\u00fcglich unterschiedlicher Margen verzinst. Im Berichtsjahr lag der 3-Monats-EURIBOR durchschnittlich bei 0,36 % und der 6-Monats-EURIBOR durchschnittlich bei 0,70\u00a0%, die durchschnittliche Marge der implementierten Linien f\u00fcr maximal dreimonatige Geldaufnahmen lag per 31. Dezember\u00a02022 bei 1,40\u00a0PP. \n \n

\n \n \n \n \n \n

\n \n Die Zinss\u00e4tze f\u00fcr die Leasingverbindlichkeiten betragen 0,01\u00a0% bis 11,12\u00a0%. Die Zinskomponente der Leasingraten wird entsprechend der jeweiligen vertraglichen Grundlagen gegebenenfalls an den Marktzinssatz angepasst. \n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 67.990\n \n 28.976\n \n 28.778\n \n 10.236\n \n 50\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 56.236\n \n 146.396\n \n 174.247\n \n 376.879\n
\n Gesamt\n \n 444.869\n \n 85.212\n \n 175.174\n \n 184.483\n \n 376.929\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Die dinglichen Besicherungen von Verbindlichkeiten gegen\u00fcber Kreditinstituten betreffen Immobilien. Die Verpflichtungen des Konzerns aus Leasingverh\u00e4ltnissen sind durch die im zivilrechtlichen Eigentum des Leasinggebers stehenden geleasten Verm\u00f6genswerte mit einem Buchwert von TEUR\u00a0380.951 (Vorjahr: TEUR\u00a0388.506) besichert. \n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n 31.12.2021\n
\n Mit einer Restlaufzeit bis zu einem Jahr\n \n 66.300\n \n 66.750\n
\n Mit einer Restlaufzeit von mehr als einem Jahr und bis zu f\u00fcnf Jahren\n \n 177.080\n \n 176.879\n
\n Mit einer Restlaufzeit von mehr als f\u00fcnf Jahren\n \n 230.423\n \n 233.592\n
\n Gesamt\n \n 473.803\n \n 477.221\n
\n Zuk\u00fcnftige Finanzierungskosten\n \n -99.385\n \n -100.342\n
\n Barwert der Mindestleasingzahlungen\n \n 374.418\n \n 376.879\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 41.172\n \n 11.754\n \n 19.731\n \n 9.687\n \n 50\n
\n Leasingverbindlichkeiten\n \n 374.418\n \n 55.640\n \n 146.584\n \n 172.194\n \n 374.418\n
\n Gesamt\n \n 415.590\n \n 67.394\n \n 166.315\n \n 181.881\n \n 374.468\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Finanzverbindlichkeiten sowie Verbindlichkeiten aus Lieferungen und Leistung (Erl\u00e4uterung 35) und \u00fcbrige Verbindlichkeiten (Erl\u00e4uterung 37) werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n \n

\n \n Leasingverbindlichkeiten werden mit dem Barwert der k\u00fcnftigen Leasingzahlungen bewertet. Zur Abzinsung wird der dem Leasingverh\u00e4ltnis zugrunde liegende Zinssatz herangezogen. L\u00e4sst sich dieser nicht bestimmen, wird der laufzeitad\u00e4quate Grenzfremdkapitalzinssatz der Gruppe erfasst.\n \n

\n \n \n \n \n \n

35. Verbindlichkeiten aus Lieferungen und Leistungen

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.153.222\n \n 1.094.100\n \n 40.548\n \n 18.574\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 79.818\n \n 79.056\n \n 762\n \n -\n \n -\n
\n Gesamt\n \n 1.233.040\n \n 1.173.156\n \n 41.310\n \n 18.574\n \n -\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.101.173\n \n 1.047.318\n \n 35.355\n \n 18.500\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 62.795\n \n 62.792\n \n 3\n \n -\n \n -\n
\n Gesamt\n \n 1.163.968\n \n 1.110.110\n \n 35.358\n \n 18.500\n \n -\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Verbindlichkeiten aus Lieferungen und Leistungen werden als kurzfristig eingestuft, da mit ihrer Tilgung innerhalb des gew\u00f6hnlichen Gesch\u00e4ftszyklus gerechnet wird. Jene Verbindlichkeiten aus Lieferungen und Leistungen, die \u00fcber 5 Jahre Restlaufzeit aufweisen sind auf Sicherheitseinbehalte zur\u00fcckzuf\u00fchren.\n \n

\n \n \n \n \n \n \n \n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

37. \u00dcbrige Verbindlichkeiten

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n B\u00fcrgschaften, Garantieerkl\u00e4rungen und sonstige Eventualschulden \n \n 10.810\n \n 4.588\n
\n davon f\u00fcr at-equity bilanzierte Unternehmen \n \n (-)\n \n (2.347)\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n \n \n \n \n \n \n \n \n

\n Sonstige finanzielle Verpflichtungen\n

\n \n \n \n \n \n \n \n \n

\n \n Das operative Baugesch\u00e4ft erfordert die Ausstellung verschiedener Garantietypen zur Absicherung vertraglicher Verpflichtungen. Im Wesentlichen handelt es sich dabei um Angebots-, Vertragserf\u00fcllungs-, Vorauszahlungs- und Gew\u00e4hrleistungsgarantien. Weiters haftet die Gruppe gesamtschuldnerisch f\u00fcr die Verbindlichkeiten von Arbeitsgemeinschaften, an denen er beteiligt ist. Eine Inanspruchnahme aus diesen Haftungen ist nicht wahrscheinlich. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Die Gruppe verf\u00fcgt \u00fcber europ\u00e4ische Avalkreditlinien in H\u00f6he von insgesamt TEUR\u00a03.971.775 (Vorjahr: TEUR\u00a03.238.377), davon sind TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) mit einer Laufzeit von drei Jahren abgeschlossen. Der Rest in H\u00f6he von TEUR\u00a02.618.775 (Vorjahr: TEUR\u00a01.965.377) ist in der Regel mit einer Laufzeit von einem Jahr ausgestattet. Dar\u00fcber hinaus sind Linien in einigen arabischen L\u00e4ndern in H\u00f6he von TEUR\u00a0251.661 (Vorjahr: TEUR\u00a0228.634) implementiert. Die europ\u00e4ischen Linien sind per 31.\u00a0Dezember\u00a02022 mit rund 63 % (Vorjahr: 71\u00a0%), die Linien in den arabischen L\u00e4ndern mit rund 35 % (Vorjahr: 40\u00a0%) ausgen\u00fctzt.\n \n

\n \n \n \n \n \n \n \n \n

\n \n In den dreij\u00e4hrigen Linien in H\u00f6he von TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) sind harmonisierte Financial Covenants inkludiert. Diese betreffen im \u00fcberwiegenden Ausma\u00df das Verh\u00e4ltnis Net Debt/EBITDA oder die Eigenkapitalquote. S\u00e4mtliche Bedingungen wurden per 31.\u00a0 Dezember\u00a02022 erreicht.\n \n

\n \n \n \n \n \n \n

39. Erl\u00e4uterungen zur Segmentberichterstattung

\n \n \n \n \n

\n \n Die Segmentberichterstattung wurde entsprechend der internen Berichtsstruktur und -steuerung der PORR Gruppe erstellt. \n \n

\n \n \n \n \n

\n \n Rechnungslegungsgrundlage f\u00fcr s\u00e4mtliche Gesch\u00e4ftsvorf\u00e4lle zwischen berichtspflichtigen Segmenten ist IFRS. Folgende Segmente werden dargestellt:\n \n

\n \n \n \n \n

\n \n Segment AT / CH: \n Das Segment AT / CH umfasst die gesamte L\u00e4nderverantwortung f\u00fcr die beiden Heimm\u00e4rkte \u00d6sterreich und Schweiz, wobei Teile des Hochbaus der Schweiz in das Segment Holding umgegliedert wurden. Hier ist die PORR mit ihrem gesamten Leistungsspektrum vertreten. Neben diesem Fl\u00e4chengesch\u00e4ft \u2013 mit den Schwerpunkten Wohnbau, B\u00fcrobau, Industriebau und Stra\u00dfenbau \u2013 sind die nationalen Kompetenzen im Bahn- und Ingenieurbau, im Spezialtiefbau, im Stahlbau und in der Umwelttechnik in diesem Segment geb\u00fcndelt. Auch die Bereiche Gro\u00dfprojekte Hochbau, Industriebau Deutschland und Bahnbau und Feste Fahrbahn Europa sind hier angesiedelt. Dar\u00fcber hinaus sind die Beteiligungen pde Integrale Planung, IAT, \u00d6BA, Prajo, TKDZ und ALU-SOMMER im Segment\u00a0AT\u00a0/\u00a0CH integriert.\n \n

\n \n \n \n \n

\n \n Segment DE: \n Im Segment DE ist der Gro\u00dfteil der Aktivit\u00e4ten der PORR in Deutschland zusammengefasst. In seinem zweitwichtigsten Markt bietet das Unternehmen neben Hochbau- auch Spezialtiefbau- sowie Infrastrukturleistungen mit hoher Wertsch\u00f6pfungstiefe durch eigenes, qualifiziertes Fachpersonal an. Am deutschen Infrastrukturmarkt ist die PORR dadurch mit den eigenst\u00e4ndigen Bereichen Ingenieurbau, Tunnelbau und Verkehrswegebau stark aufgestellt. Im Segment DE werden deutsche Beteiligungen zusammengefasst, darunter PORR Oevermann und Stump-Franki Spezialtiefbau. Damit deckt die PORR die gesamte Wertsch\u00f6pfungskette im Spezialtiefbau ab.\n \n

\n \n \n \n \n

\n \n Segment PL:\n Das Segment PL umfasst die gesamte L\u00e4nderverantwortung f\u00fcr Polen, den drittgr\u00f6\u00dften Heimmarkt der PORR. Alle polnischen Beteiligungen der PORR sind in diesem Segment enthalten. Im Tiefbau ist die PORR einer der f\u00fchrenden Anbieter in den Bereichen Stra\u00dfen-, Infrastruktur-, Bahn- und Spezialtiefbau. Im Hochbau liegt der Fokus auf B\u00fcro-, Industrie- und Hotelbau sowie auf dem Bau von \u00f6ffentlichen Geb\u00e4uden und Anlagen.\n \n

\n \n \n \n \n

\n \n Segment CEE:\n Das Segment CEE ist fokussiert auf die Heimm\u00e4rkte Tschechien, Slowakei und Rum\u00e4nien. Auch die lokalen Beteiligungen sind integriert. Die PORR bietet hier Bauleistungen im Hoch- und Tiefbau, wobei vor allem in Tschechien und Rum\u00e4nien ein fl\u00e4chendeckendes Angebot angestrebt wird. Zudem werden ausgew\u00e4hlte Gro\u00dfprojekte im Infrastrukturbereich abgewickelt.\n \n

\n \n \n \n \n

\n \n Segment Infrastruktur International:\n Im Segment Infrastruktur International sind die Kompetenzen in den Bereichen internationaler Tunnel-, Bahn- und Spezialtiefbau sowie Slab Track International geb\u00fcndelt. Auch der Bereich Major Projects und die Verantwortung f\u00fcr die Projektm\u00e4rkte Norwegen, Katar und die Vereinigten Arabischen Emirate (VAE) sind hier integriert. Die PORR fokussiert sich dabei auf Auftr\u00e4ge im Infrastrukturbau und auf die Zusammenarbeit mit lokalen Partnern. Die Exportprodukte der PORR werden von hier aus sehr selektiv und nur bei klarem Mehrwert in internationalen M\u00e4rkten angeboten.\n \n

\n \n \n \n \n

\n \n Holding:\n In diesem Segment werden Bereiche geb\u00fcndelt, die nicht den operativen Segmenten zugeordnet sind, sondern direkt aufgrund nicht marktad\u00e4quater Entwicklungen direkt von der obersten Managementebene gef\u00fchrt werden sowie sonstige Beteiligungen. Dabei umfasst das Segment vor allem Beteilgungen der PORR Beteiligungen und Management GmbH sowie Teile des Schweizer Hochbaugesch\u00e4ftes. Das Shared Service Center umfasst alle Servicebereiche und Stabstellen der PORR und ist ebenso in der Holding integriert.\n \n

\n \n \n \n \n

\n \n Informationen zur Entwicklung der Gesch\u00e4ftssegmente befinden sich im Konzernlagebericht.\n \n

\n \n \n \n

\n Segmentberichterstattung 2022\n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Produktionsleistung (Gruppe)\n \n 3.269.005\n \n 864.889\n \n 791.226\n \n 653.241\n \n 515.113\n \n 132.935\n \n 6.226.409\n
\n Segmentums\u00e4tze\n \n 2.921.665\n \n 874.543\n \n 819.868\n \n 616.056\n \n 429.139\n \n 124.741\n \n 5.786.012\n
\n Intersegment\u00e4re Ums\u00e4tze\n \n 47.220\n \n 10.352\n \n 175\n \n 411\n \n 6.404\n \n 110.642\n
\n EBT (Ergebnis vor Steuern =
Segmentergebnis)\n 		\n 84.698\n \n 3.638\n \n 21.410\n \n 11.743\n \n 14\n \n -11.469\n \n 110.034\n
\n Anteil am Ergebnis at-equity
bilanzierter Unternehmen\n 		\n 28.213\n \n 1.007\n \n 2.739\n \n 427\n \n 25.975\n \n -1.895\n \n 56.466\n
\n Abschreibungen auf immaterielle
Verm\u00f6genswerte und Sachanlagen\n 		\n -104.240\n \n -32.619\n \n -13.052\n \n -11.462\n \n -13.775\n \n -23.644\n \n -198.792\n
\n davon Wertminderungen\n \n (-13.219)\n \n (-)\n \n (-)\n \n (-)\n \n (-)\n \n (-)\n \n (-13.219)\n
\n Zinsertr\u00e4ge\n \n 5.734\n \n 921\n \n 1.760\n \n 1.735\n \n 542\n \n 4.054\n \n 14.746\n
\n Zinsaufwendungen\n \n -7.084\n \n -1.989\n \n -974\n \n -648\n \n -765\n \n -12.763\n \n -24.223\n
\n
\n
\n
\n \n \n

\n Segmentberichterstattung 2021\n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Produktionsleistung (Gruppe) \n \n 3.020.223\n \n 814.046\n \n 720.365\n \n 548.096\n \n 533.650\n \n 90.943\n \n 5.727.323\n
\n Segmentums\u00e4tze\n \n 2.709.632\n \n 774.886\n \n 748.261\n \n 468.650\n \n 407.532\n \n 60.870\n \n 5.169.831\n
\n Intersegment\u00e4re Ums\u00e4tze\n \n 33.145\n \n 8.868\n \n 297\n \n 3.616\n \n 7.989\n \n 98.434\n
\n EBT (Ergebnis vor Steuern =
Segmentergebnis)\n 		\n 80.088\n \n -4.261\n \n 13.335\n \n 5.734\n \n -12.900\n \n 3.365\n \n 85.361\n
\n Anteil am Ergebnis at-equity
bilanzierter Unternehmen\n 		\n 34.110\n \n 1.722\n \n 2.785\n \n -3.899\n \n 4.089\n \n 23.317\n \n 62.124\n
\n Abschreibungen auf immaterielle
Verm\u00f6genswerte und Sachanlagen\n 		\n -91.459\n \n -36.151\n \n -29.036\n \n -10.819\n \n -4.998\n \n -19.860\n \n -192.323\n
\n davon Wertminderungen\n \n (-2.861)\n \n (-)\n \n (-)\n \n (-737)\n \n (-)\n \n (-656)\n \n (-4.254)\n
\n Zinsertr\u00e4ge\n \n 1.830\n \n 561\n \n 2.290\n \n 136\n \n 254\n \n 3.379\n \n 8.450\n
\n Zinsaufwendungen\n \n -5.610\n \n -2.319\n \n -821\n \n -478\n \n -721\n \n -12.193\n \n -22.142\n
\n
\n
\n
\n \n \n \n

\n \n Folgende Informationen beziehen sich auf die geografischen Gesch\u00e4ftsfelder, in denen die Gruppe t\u00e4tig ist:\n \n

\n \n \n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Produktionsleistung nach Sitz der Kunden 2022\n \n Langfristiges Verm\u00f6gen nach Sitz der Gesellschaft 2022\n \n Produktionsleistung nach Sitz der Kunden 2021\n \n Langfristiges Verm\u00f6gen nach Sitz der Gesellschaft 2021\n
\n Inland\n \n 2.853.713\n \n 855.342\n \n 2.642.904\n \n 845.144\n
\n Deutschland\n \n 1.361.445\n \n 229.876\n \n 1.305.520\n \n 222.177\n
\n Polen\n \n 834.344\n \n 66.591\n \n 761.564\n \n 65.933\n
\n Tschechien\n \n 331.336\n \n 56.712\n \n 291.233\n \n 48.636\n
\n Katar\n \n 141.223\n \n 13.752\n \n 120.746\n \n 11.147\n
\n Italien\n \n 19.606\n \n 179\n \n 15.883\n \n 219\n
\n Rum\u00e4nien\n \n 268.312\n \n 32.668\n \n 162.250\n \n 25.832\n
\n Bulgarien\n \n 1.739\n \n 1.421\n \n 1.319\n \n 1.054\n
\n Schweiz\n \n 241.594\n \n 15.945\n \n 202.599\n \n 11.518\n
\n Serbien\n \n 11.505\n \n - \n \n 9.819\n \n - \n
\n Gro\u00dfbritannien\n \n 4.167\n \n 5.078\n \n 16.476\n \n 2.826\n
\n Slowakei\n \n 60.231\n \n 2.816\n \n 100.523\n \n 2.741\n
\n Norwegen\n \n 48.428\n \n 318\n \n 53.318\n \n 2.225\n
\n Kroatien\n \n 5.446\n \n 729\n \n 3.596\n \n 1.055\n
\n Belgien\n \n 23.028\n \n 262 \n \n 20.674\n \n 145\n
\n Sonstiges Ausland\n \n 20.292\n \n 1.629\n \n 18.899\n \n 951\n
\n Ausland gesamt\n \n 3.372.696\n \n 427.976\n \n 3.084.419\n \n 396.459\n
\n Segmente gesamt\n \n 6.226.409\n \n 1.283.318\n \n 5.727.323\n \n 1.241.603\n
\n
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\n
\n \n \n

40. Erl\u00e4uterungen zum Cashflow

\n \n \n

\n \n Die \u00dcberleitung der Ver\u00e4nderung zum Cashflow aus der Finanzierungst\u00e4tigkeit stellt sich wie folgt dar:\n \n

\n \n \n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Finanz-
verbindlichkeiten\n 		\n Leasing-
verpflichtungen\n 		\n Schuldschein\n \n darlehen\n \n Gesamtschulden aus Finanzierungst\u00e4tigkeit\n
\n Stand 1.1.2022\n \n 67.990\n \n 376.879\n \n 294.744\n \n 739.613\n
\n Zahlungswirksame Ver\u00e4nderungen\n
\n Aufnahme\n \n 8.737\n \n -\n \n -\n \n 8.737\n
\n R\u00fcckzahlung\n \n -37.850\n \n -64.423\n \n -113.500\n \n -215.773\n
\n Nicht zahlungswirksame Ver\u00e4nderungen\n
\n Erwerb/Verkauf von Unternehmen\n \n 1.983\n \n -1.901\n \n -\n \n 82\n
\n Zug\u00e4nge\n \n -\n \n 63.918\n \n -\n \n 63.918\n
\n W\u00e4hrungsumrechnung\n \n 312\n \n 64\n \n -\n \n 376\n
\n Zinsabgrenzungen\n \n -\n \n -\n \n 154\n \n 154\n
\n Umgliederung von kurzfristigen finanziellen Verbindlichkeiten\n \n -\n \n -119\n \n -\n \n -119\n
\n Stand 31.12.2022\n \n 41.172\n \n 374.418\n \n 181.398\n \n 596.988\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Finanz-
verbindlichkeiten\n 		\n Leasing-
verpflichtungen\n 		\n Schuldschein\n \n darlehen\n \n Gesamtschulden aus Finanzierungst\u00e4tigkeit\n
\n Stand 1.1.2021\n \n 95.287\n \n 325.387\n \n 336.581\n \n 757.255\n
\n Zahlungswirksame Ver\u00e4nderungen\n
\n Aufnahme\n \n 132.294\n \n -\n \n -\n \n 132.294\n
\n R\u00fcckzahlung\n \n -165.300\n \n -79.230\n \n -42.000\n \n -286.530\n
\n Nicht zahlungswirksame Ver\u00e4nderungen\n
\n Erwerb/Verkauf von Unternehmen\n \n 5.370\n \n 65.345\n \n -\n \n 70.715\n
\n Zug\u00e4nge\n \n -\n \n 66.709\n \n -\n \n 66.709\n
\n W\u00e4hrungsumrechnung\n \n 339\n \n 444\n \n -\n \n 783\n
\n Zinsabgrenzungen\n \n -\n \n -\n \n 163\n \n 163\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene
langfristige Verbindlichkeiten\n 		\n -\n \n -1.776\n \n -\n \n -1.776\n
\n Stand 31.12.2021\n \n 67.990\n \n 376.879\n \n 294.744\n \n 739.613\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
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\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Beziehungszusammenh\u00e4nge\n
\n \n \n \n \n

\n \n Die eingesetzte Bewertungsmethode ist den Schwankungen der drei Inputfaktoren, oben definiert als Pricingkriterien, ausgesetzt. Jede \u00c4nderung einzelner Faktoren resultiert in einer entsprechenden \u00c4nderung der Bewertung (z. B. erh\u00f6ht sich der Mid Swap um 1\u00a0BP, wird die Forderung um 1\u00a0BP abgewertet).\n \n

\n \n \n \n \n

\n \n Etwaige Wechselwirkungen bleiben unber\u00fccksichtigt, da weder von einer signifikant negativen, noch von einer signifikant positiven Korrelation ausgegangen werden kann, d. h. jede einzelne Ver\u00e4nderung erh\u00f6ht die Gesamtbewertung im entsprechenden Ausma\u00df. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
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\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.2. Kapitalrisikomanagement

\n \n \n \n \n \n \n

\n \n Das Kapitalmanagement des Konzerns zielt auf eine substanzielle St\u00e4rkung der Eigenmittel und den Erhalt einer niedrigen Verschuldung ab. \n \n

\n \n \n \n \n \n \n

\n \n Im Berichtsjahr ist das Eigenkapital um rund TEUR\u00a025.485 gesunken, dies insbesondere aufgrund der im Februar 2022 vorgenommenen Reduzierung des Hybridkapitals um TEUR\u00a051.075 durch R\u00fcckf\u00fchrung der zu diesem Zeitpunkt noch ausstehenden Hybridanleihe 2017. \n \n

\n \n \n \n \n \n \n

\n \n Deswegen und auch aufgrund der im Ausma\u00df von 2,0 % gestiegenen Bilanzsumme reduzierte sich die Eigenkapitalquote von 20,3\u00a0% auf 19,3\u00a0%.\n \n

\n \n \n \n \n \n \n

\n \n Die Nettoverschuldung ist definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen (z. B. Fondszertifikate, Termingelder), Schuldscheindarlehen sowie kurz- und langfristige Finanzverbindlichkeiten exklusive Derivate mit negativem Marktwert. \n \n

\n \n \n \n \n \n \n

\n \n Die Net Cash Position betrug TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322) und reduzierte sich somit um TEUR\u00a06.372.\n \n

\n \n \n \n \n \n \n

\n \n Die Kontrolle des Kapitalrisikomanagements erfolgt \u00fcber die Net Gearing Ratio. Diese ist definiert als Net Cash bzw. Net Debt dividiert durch das Eigenkapital. Das Net Gearing lag im Jahr 2022 bei -0,07 (Vorjahr: -0,08) und ist somit im Jahresvergleich um 0,01 leicht angestiegen.\n \n

\n \n \n \n \n \n \n

\n \n Zusammensetzung Net Cash/Net Debt und Net Gearing Ratio:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Net Cash/Net Debt
31.12.2021\n 		\n Net Cash/Net Debt
31.12.2022\n 		\n Ver\u00e4nderung\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 374.418\n \n 2.461\n
\n Finanzverbindlichkeiten\n \n 362.734\n \n 222.570\n \n 140.164\n
\n Liquide Mittel\n \n -765.034\n \n -655.803\n \n -109.231\n
\n Fondszertifikate\n \n -39.901\n \n -135\n \n -39.766\n
\n Stand 31.12.2022\n \n -65.322\n \n -58.950\n \n -6.372\n
\n Eigenkapital\n \n 824.410\n \n 798.925\n \n 25.485\n
\n Net Gearing Ratio\n \n -0,08\n \n -0,07\n \n -0,01\n
\n Free Cashflow\n \n 190.614\n
\n R\u00fcckkauf Eigene Aktien\n \n -2.900\n
\n Finanzverbindlichkeiten aufgrund Konsolidierungskreis\u00e4nderungen\n \n -82\n
\n Verkauf Fond\n s\n zertifikate\n \n -38.604\n
\n Leasingverbindlichkeiten\n \n -63.839\n
\n Tilgung Genussrechts-/Hybridkapital\n \n -51.075\n
\n Zinsen Genussrechts-/Hybridkapital und Aussch\u00fcttungen inklusive Aussch\u00fcttungen \n \n
\n \n an nicht\n \n kontrollierende Gesellschafter von Tochterunternehmen\n 		\n -39.153\n
\n Sonstiges (W\u00e4hrungsdifferenzen, Umgliederungen etc.)\n \n -1.333\n
\n -6.372\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

41.3. Ziele des Finanzrisikomanagements

\n \n \n \n \n \n \n \n \n \n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n \n \n \n \n \n \n \n \n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n \n \n \n \n

\n \n \n \n

\n \n \n \n \n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n \n \n \n \n \n \n \n \n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n \n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n \ufeff\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

41.9. Derivative Finanzinstrumente

\n \n \n \n \n \n \n \n \n

\n \n In der folgenden Tabelle sind die bilanzierten Fair Values der verschiedenen derivativen Instrumente dargestellt:\n \n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aktiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.988\n \n 2.273\n
\n mit Hedgebeziehung\n \n 2.049\n \n -\n
\n Passiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.624\n \n 10.513\n
\n mit Hedgebeziehung\n \n -\n \n 934\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

41.10. Kreditrisiko

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n \n \n \n \n \n \n

42. Durchschnittliche Anzahl der Mitarbeiter

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Angestellte\n
\n Inland\n \n 3.638\n \n 3.741\n
\n Ausland\n \n 5.346\n \n 5.116\n
\n Arbeiter\n
\n Inland\n \n 6.879\n \n 7.158\n
\n Ausland\n \n 4.369\n \n 4.162\n
\n Mitarbeiter gesamt \n 1\n \n 20.232\n \n 20.177\n
\n davon vollkonsolidiert\n
\n Angestellte\n \n 8.983\n \n 9.335\n
\n Arbeiter\n \n 11.153\n \n 10.795\n
\n Gesamt vollkonsolidiert\n \n 20.136\n \n 20.130\n
\n
\n
\n
\n \n \n

\n \n 1\tbezogen auf Produktionsleistung\n \n

\n \n \n \n

43. Gesch\u00e4ftsbeziehungen zu nahestehenden Unternehmen und Personen

\n \n \n \n \n

\n \n Nahestehende Unternehmen sind neben den Tochterunternehmen und den at-equity bilanzierten Unternehmen insbesondere die UBM-Gruppe, die Unternehmen der IGO Industries-Gruppe, da sie bzw. deren beherrschende Rechtstr\u00e4ger aufgrund der von ihr gehaltenen Aktien gemeinsam mit der Strauss-Gruppe, die von einem Mitglied des Vorstands der PORR AG ma\u00dfgeblich beeinflusst wird, die PORR AG beherrschen. Nahestehende Personen sind neben Personen und diesen nahestehenden Unternehmen, welche die PORR\u00a0AG beherrschen, die Mitglieder des Vorstands und des Aufsichtsrats der PORR AG und deren nahe Familienangeh\u00f6rige.\n \n

\n \n \n \n \n

\n \n \n \n

\n \n \n \n \n

\n \n Transaktionen zwischen den in den Konzernabschluss einbezogenen Unternehmen der Gruppe wurden im Zuge der Konsolidierung eliminiert und werden nicht weiter erl\u00e4utert. \n \n

\n \n \n \n \n

\n \n Das Hybridkapital der UBM Development AG in H\u00f6he von TEUR\u00a025.330 zuz\u00fcglich der Zinsen in H\u00f6he von TEUR\u00a02.186 wurde am 10.\u00a0Juni\u00a02022 an die PORR AG zur\u00fcckbezahlt.\n \n

\n \n \n \n \n

\n \n In den Forderungen und Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften werden nur direkte Leistungsverrechnungen ausgewiesen.\n \n

\n \n \n \n

\n \n Die Transaktionen zwischen Unternehmen der Gruppe und ihren at-equity bilanzierten Unternehmen werden in der nachfolgenden Analyse offengelegt:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Ertr\u00e4ge\n \n Aufwendungen\n \n Forderungen \n \n Verbindlichkeiten \n
\n in TEUR\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n
\n Assoziierte \n Unternehmen\n \n 24.136\n \n 17.140\n \n 30.272\n \n 8.036\n \n 23.869\n \n 13.735\n \n 4.882\n \n 8.887\n
\n Gemeinschafts\n unternehmen\n \n 56.234\n \n 50.668\n \n 118.817\n \n 75.102\n \n 31.361\n \n 24.046\n \n 10.202\n \n 9.444\n
\n Arbeitsgemeinschaften\n \n 413.740\n \n 285.808\n \n 39.955\n \n 46.710\n \n 66.549\n \n 69.277\n \n 4.800\n \n 41.148\n
\n
\n
\n
\n \n \n

\n \n Die Transaktionen mit sonstigen nahestehenden Unternehmen und Mitgliedern des Managements in Schl\u00fcsselpositionen und von diesen beherrschten Unternehmen lassen sich wie folgt zusammenfassen:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Ertr\u00e4ge\n \n Aufwendungen\n \n Forderungen \n \n Verbindlichkeiten \n
\n in TEUR\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n
\n Aus Lieferungen und
Leistungen\n
\n UBM-Gruppe\n \n 25.491\n \n 15.914\n \n 2.272\n \n 2.010\n \n 6.366\n \n 1.892\n \n 19\n \n 856\n
\n IGO Industries-Gruppe\n \n 801\n \n 1.553\n \n 13.744\n \n 11.674\n \n 856\n \n 932\n \n 2.640\n \n 3.006\n
\n Strauss-Gruppe\n \n 3.648\n \n 1.677\n \n 116\n \n 316\n \n 1.094\n \n 432\n \n 26\n \n 5\n
\n Kapsch-Gruppe\n \n -\n \n 162\n \n -\n \n 1.203\n \n -\n \n 9\n \n -\n \n 476\n
\n Sonstige\n \n 212\n \n 200 \n \n 322\n \n 201\n \n -\n \n 329 \n \n 2\n \n 38\n
\n Aus Finanzierungen\n
\n UBM-Gruppe\n \n 666\n \n 1.520\n \n - \n \n - \n \n -\n \n 28.435\n \n -\n \n 240\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Au\u00dfenst\u00e4nde sind nicht besichert und werden in bar beglichen. Mit Ausnahme von zugunsten at-equity bilanzierten Unternehmen gew\u00e4hrten Garantien bzw. \u00fcbernommenen Haftungen von insgesamt TEUR\u00a00 (Vorjahr: TEUR\u00a02.347), f\u00fcr die in der Regel ein Entgelt nicht berechnet wird, wurden weder Garantien gegeben, noch solche genommen. Es wurden weder Wertberichtigungen f\u00fcr von nahestehenden Unternehmen oder Personen geschuldete Betr\u00e4ge gebildet, noch wurde ein Forderungsausfall im Berichtsjahr verbucht.\n \n

\n \n \n \n \n \n

44. Ereignisse nach dem Bilanzstichtag und sonstige Angaben

\n \n \n \n

\n \n Mit dem Ziel das Finanzierungsportfolio signifikant zu verl\u00e4ngern wurden per 15.\u00a0Februar\u00a02023 neue Schuldscheindarlehen in H\u00f6he von EUR\u00a0140\u00a0Mio. begeben. Davon haben EUR\u00a033\u00a0Mio. eine dreij\u00e4hrige, EUR\u00a087\u00a0Mio. eine f\u00fcnfj\u00e4hrige und EUR\u00a020\u00a0Mio. eine siebenj\u00e4hrige Laufzeit. Gleichzeitig wurden per 9.\u00a0Februar\u00a02023 vorzeitig EUR\u00a059\u00a0Mio. Schuldscheindarlehen, alle mit einem Laufzeitende August\u00a02023 und 2024 sowie am 28. Februar 2023 weitere EUR\u00a010\u00a0Mio. mit einem Laufzeitende Februar 2024, somit insgesamt EUR\u00a069,5 Mio., zur\u00fcckgef\u00fchrt.\n \n

\n \n \n \n

\n \n Der Vorstand der PORR AG hat den Konzernabschluss am 22.\u00a0M\u00e4rz\u00a02023 zur Weitergabe an den Aufsichtsrat freigegeben.\n \n

\n \n \n \n

45. Honorare der Konzernabschlusspr\u00fcfer

\n \n \n

\n \n Die folgende Tabelle gibt einen \u00dcberblick \u00fcber die im Gesch\u00e4ftsjahr als Aufwand erfassten Honorare der Konzernabschlusspr\u00fcfer:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n BDO Assurance GmbH\n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschlusspr\u00fcfungen\n \n 301\n \n 287\n
\n Sonstige Best\u00e4tigungsleistungen\n \n 528\n \n 542\n
\n Sonstige Beratungsleistungen\n \n 35\n \n 252\n
\n
\n
\n
\n \n \n

46. Organe der Gesellschaft

\n \n \n

\n Mitglieder des Vorstands \n

\n \n \n

\n \n Ing. Karl-Heinz Strauss, MBA, FRICS, Vorsitzender\n \n

\n \n \n

\n \n Mag. Klemens Eiter (ab 1. Mai 2022)\n \n

\n \n \n

\n \n Ing. Josef Pein \n \n

\n \n \n

\n \n Dipl.-Ing. J\u00fcrgen Raschendorfer\n \n

\n \n \n

\n Mitglieder des Aufsichtsrats\n

\n \n \n

\n \n DDr. Karl Pistotnik, Vorsitzender\n \n

\n \n \n

\n \n Dipl.-Ing. Klaus Ortner, Stellvertretender Vorsitzender \n \n

\n \n \n

\n \n Mag. Robert Gr\u00fcneis\n \n

\n \n \n

\n \n Dr. Walter Knirsch \n \n

\n \n \n

\n \n Dipl.-Ing. Iris Ortner, MBA\n \n

\n \n \n

\n \n Hon.-Prof. Dr. Bernhard Vanas \n \n

\n \n \n

\n \n Dr. Susanne Weiss \n \n

\n \n \n

\n \n Dr. Thomas Winischhofer, LL.M., MBA\n \n

\n \n \n

\n Vom Betriebsrat entsandte Mitglieder\n

\n \n \n

\n \n Michael Kaincz (bis 17. Juni 2022) \n \n

\n \n \n

\n \n Dipl.-Ing. Michael Tomitz (bis 17. Juni 2022) \n \n

\n \n \n

\n \n Gottfried Hatzenbichler \n \n

\n \n \n

\n \n Wolfgang Ringhofer\n \n

\n \n \n

\n \n Martina Stegner (ab 17. Juni 2022)\n \n

\n \n \n

\n \n Christian Supper (ab 17. Juni 2022)\n \n

\n \n \n

\n \n In der nachstehenden Tabelle werden die geleisteten Verg\u00fctungen f\u00fcr Manager in Schl\u00fcsselpositionen, das sind die Mitglieder des Vorstands und des Aufsichtsrats der PORR AG, nach Verg\u00fctungskategorien aufgegliedert dargestellt:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Verg\u00fctungen fix\n \n Verg\u00fctungen variabel\n \n Zus\u00e4tzliche Verg\u00fctungs-
bestandteile\n 		\n 2022\n
\n Verg\u00fctungen des Vorstands \n
\n Ing. Karl-Heinz Strauss, MBA, FRICS\n \n 850\n \n 850\n \n 82\n \n 1.782\n
\n Mag. Klemens Eiter\n \n 333\n \n 333\n \n 41\n \n 707\n
\n Ing. Josef Pein\n \n 500\n \n 500\n \n 134\n \n 1.134\n
\n Dipl.\n -\n Ing. J\u00fcrgen Raschendorfer\n \n 500\n \n 500\n \n 210\n \n 1.210\n
\n Gesamt\n \n 2.183\n \n 2.183 \n \n 467\n \n 4.833\n
\n davon kurzfristig f\u00e4llige Leistungen\n \n 2.183\n \n 2.183 \n \n 184\n \n 4.550\n
\n davon Leistungen nach Beendigung des
Arbeitsverh\u00e4ltnisses\n 		\n -\n \n -\n \n 283\n \n 283\n
\n Verg\u00fctungen des Aufsichtsrats \n
\n Kurzfristig f\u00e4llige Leistungen\n \n 360\n
\n
\n
\n
\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Verg\u00fctungen fix\n \n Verg\u00fctungen variabel\n \n Zus\u00e4tzliche Verg\u00fctungs-
bestandteile\n 		\n 2021\n
\n Verg\u00fctungen des Vorstands \n
\n Ing. Karl-Heinz Strauss, MBA, FRICS\n \n 850\n \n 850\n \n 74\n \n 1.774\n
\n Dipl.-Kfm. Andreas Sauer\n \n 333\n \n 333\n \n 51\n \n 717\n
\n Dipl.-Bw. (FH) Thomas Stiegler\n \n 42\n \n 42\n \n 39\n \n 123\n
\n Ing. Josef Pein\n \n 500\n \n 500\n \n 122\n \n 1.122\n
\n Dipl.\n -\n Ing. J\u00fcrgen Raschendorfer\n \n 408\n \n 408\n \n 179\n \n 995\n
\n Gesamt\n \n 2.133\n \n 2.133 \n \n 465\n \n 4.731\n
\n davon kurzfristig f\u00e4llige Leistungen\n \n 2.133\n \n 2.133 \n \n 213\n \n 4.479\n
\n davon Leistungen nach Beendigung des
Arbeitsverh\u00e4ltnisses\n 		\n -\n \n -\n \n 252\n \n 252\n
\n Leistungen aus Anlass der Beendigung des
Arbeitsverh\u00e4ltnisses \n 1\n 		\n 1.046\n \n -\n \n -\n \n 1.046 \n
\n Verg\u00fctungen des Aufsichtsrats \n
\n Kurzfristig f\u00e4llige Leistungen\n \n 375\n
\n
\n
\n
\n \n \n

\n 1 F\u00fcr die Abfindung des Vorstandsvertrags von Dipl.-Kfm. Andreas Sauer und Dipl.-Bw. (FH) Thomas Stiegler\n

\n \n

\n \n Wien, am 22. M\u00e4rz 2023\n \n

\n

\n Der Vorstand\n

\n

\n \n Ing. Karl-Heinz Strauss, MBA, FRICS e. h.\n \n

\n

\n \n Mag. Klemens Eiter e.h.\n \n

\n

\n \n Dipl.-Ing. J\u00fcrgen Raschendorfer e. h.\n \n

\n

\n \n Ing. Josef Pein e. h.\n \n

\n \n \n \n \n \n

\n Beteiligungen\n

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Gesetzlicher Name\n \n L\u00e4nder-kenn-zeichen\n \n W\u00e4hrung\n \n Sitz\n \n Anteilsh\u00f6he PORR AG %\n \n Anteilsh\u00f6he PORR-Konzern % \n \n Art der Konsoli-dierung\n \n Anteilsh\u00f6he PORR AG Vorjahr %\n \n Anteilsh\u00f6he PORR-Konzern Vorjahr %\n \n Art der Konsolidierung Vorjahr\n
\n Tochterunternehmen\n
\n \"EAVG Enzersdorfer
Abfallverwertungsgesellschaft m.b.H.\"\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \"hospitals\" Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 62,90000\n \n V\n
\n A. Niederm\u00fchlbichler Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Seeboden\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n ABW Abbruch, Boden- und
Wasserreinigungs-Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Alea GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n Altlastensanierung und Abraumdeponie
Langes Feld Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 86,38750\n \n V\n \n 0,00000\n \n 86,38750\n \n V\n
\n AME Asphaltmischwerk Ennshafen GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AME Asphaltmischwerk Ennshafen
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMF - Asphaltmischanlage Feistritz GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AMF - Asphaltmischanlage Feistritz
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMO Asphaltmischwerk Oberland GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n U\n \n 0,00000\n \n 90,00000\n \n U\n
\n AMO Asphaltmischwerk Oberland GmbH & Co KG\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n V\n \n 0,00000\n \n 90,00000\n \n V\n
\n ASCI Logistik GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Asphaltmischwerk Greinsfurth GmbH\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n U\n \n 0,00000\n \n 66,66750\n \n U\n
\n Asphaltmischwerk Greinsfurth GmbH & Co OG\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n V\n \n 0,00000\n \n 66,66750\n \n V\n
\n Bautech Labor GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n bpp Bautechnik GmbH\n \n AT\n \n EUR\n \n Pichl bei Wels\n \n 0,00000\n \n 100,00000\n \n V\n
\n C21 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n CIS Beton GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Edos Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n EPS LAA 43 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FEHBERGER Stahlbau GmbH in Liqu.\n \n AT\n \n EUR\n \n V\u00f6lkermarkt\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G. Hinteregger & S\u00f6hne Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gesellschaft f\u00fcr Bauwesen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Grund- Pfahl- und Sonderbau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger Holding Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n hospitals Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 67,25000\n \n V\n \n 0,00000\n \n 74,00000\n \n V\n
\n IAT GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IBAP Beteiligungsholding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n ISHAP Geb\u00e4udedokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 87,50000\n \n V\n \n 0,00000\n \n 87,50000\n \n V\n
\n ISHAP Personaldokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n ISHAP Software Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n KOLLER TRANSPORTE - KIES - ERDBAU GMBH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kraft & W\u00e4rme Rohr- und Anlagentechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kratochwill Schotter & Beton GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kr\u00f6ll Pflasterbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n LD Recycling GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Lieferasphaltgesellschaft JAUNTAL GmbH\n \n AT\n \n EUR\n \n Klagenfurt\n \n 0,00000\n \n 71,99671\n \n V\n \n 0,00000\n \n 71,99671\n \n V\n
\n M.E.G. Mikrobiologische Erddekontamination GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n N\u00e4gele Hoch- und Tiefbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n O.M. Meissl & Co. Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA - \u00d6sterreichische Betondecken
Ausbau GmbH\n 		\n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PKM - Muldenzentrale GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 97,97021\n \n V\n \n 0,00000\n \n 97,97021\n \n V\n
\n PONTUM Immobilien GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n
\n PONTUM Immobilien GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 94,00000\n \n 100,00000\n \n V\n
\n PORR AUSTRIARAIL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n PORR Bauindustrie GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Beteiligungen und Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Infra GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Mischanlagen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Recycling GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Umwelttechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORREAL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORRisk Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Prajo & Co GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PRONAT Steinbruch Preg GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Holding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n RCH Recycling Center Himberg GmbH\n \n AT\n \n EUR\n \n Himberg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n REHA Tirol Errichtungs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Reha Zentrum M\u00fcnster Betriebs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 74,90000\n \n V\n \n 0,00000\n \n 74,90000\n \n V\n
\n Sabelo Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n U\n \n 100,00000\n \n 100,00000\n \n U\n
\n Salzburger Lieferasphalt GmbH & Co OG\n \n AT\n \n EUR\n \n Sulzau, politsche Gemeinde Werfen\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n SAM03 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schotter- und Betonwerk Karl Schwarzl
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Premst\u00e4tten\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Schotterwerk GRADENBERG Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n K\u00f6flach\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schwarzl Transport GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n STRAUSS Property Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Hochbau Burgenland GmbH\n \n AT\n \n EUR\n \n Stegersbach\n \n 0,00000\n \n 100,00000\n \n V\n
\n Wibeba Hochbau GmbH & Co. Nfg. KG\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Wiener Betriebs- und Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services Benelux soci\u00e9t\u00e9 \u00e1 responsabilit\u00e9 limit\u00e9e\n \n BE\n \n EUR\n \n Jodoigne\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bulgaria EOOD\n \n BG\n \n BGN\n \n Sofia\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Bolfing AG\n \n CH\n \n CHF\n \n Schwyz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FBB Spezialtiefbau Rebstein AG\n \n CH\n \n CHF\n \n Rebstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SUISSE AG\n \n CH\n \n CHF\n \n Altdorf\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Obalovna Bechovice s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR a.s.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services Cesko s.r.o\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services GmbH\n \n DE\n \n EUR\n \n Kaiserslautern\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n CMG Gesellschaft f\u00fcr Baulogistik GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Emil Mayr Hoch- und Tiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G-S Stra\u00dfenbau GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n HAT Schwertransporte GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger, Brandstetter & Co.
Baugesellschaft m.b.H. in Liqu.\n 		\n DE\n \n EUR\n \n Traunstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA Betondecken Ausbau Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Hochbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Ingenieurbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Verkehrswegebau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Equipment Services Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Franki GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GmbH & Co. KGaA\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 94,66235\n \n V\n \n 0,00000\n \n 94,66235\n \n V\n
\n Porr Industriebau GmbH\n \n DE\n \n EUR\n \n Passau\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Management GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Oevermann GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau GmbH & Co. KG\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n U\n
\n Porr Umwelttechnik Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Verm\u00f6gensverwaltung MURNAU GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n Radmer Kies GmbH & Co. KG\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Radmer Kiesvertrieb Verwaltungs GmbH\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n STRAUSS & CO. Development GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 94,00000\n \n V\n
\n Stump-Franki Planung GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump-Franki Spezialtiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Thorn Abwassertechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n TKDZ GmbH\n \n DE\n \n EUR\n \n Wellen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TOTALPLAN GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Unterst\u00fctzungskasse Franki Grundbau GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SLOVAKIA LTD.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR UK Ltd.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BAUVEG-WINKLER drustvo s ogranicenom odgovornoscu za projektiranje, izgradnju i nadzor u likvidaciji\n \n HR\n \n HRK\n \n Zagreb\n \n 0,00000\n \n 100,00000\n \n U\n
\n Schwarzl drustvo s ogranicenom odgovornoscu za obradu betona i sljunka\n \n HR\n \n HRK\n \n Glina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR \u00c9pit\u00e9si Kft.\"v\u00e9gelsz\u00e1mol\u00e1s alatt\"\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB GOVERNMENT SERVICES SRL\n \n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Impermeabilizzazioni Srl in Liquidazione\n \n IT\n \n EUR\n \n Bozen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GRADEZNISTVO DOOEL Skopje\n \n MK\n \n MKD\n \n Skopje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Loftesnesbrui PORR-AURSTAD ANS\n \n NO\n \n NOK\n \n Oslo\n \n \n \n \n \n \n \n \n \n 0,00000\n \n 64,95000\n \n V\n
\n PNC Norge AS\n \n NO\n \n NOK\n \n Oslo\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construction LLC under liquidation\n \n OM\n \n OMR\n \n Mascat\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n BBGS Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Hydrotechnical Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 99,90000\n \n V\n \n 0,00000\n \n 99,90000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Technological Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR - AKME
(Karpacz, Piemonte Hotel)\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR/AMW SINEVIA
(3/3 Military Task - Czarne)\n 		\n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n V\n
\n Joint Venture Tunel Swinoujscie s.c.\n \n PL\n \n PLN\n \n 0,00000\n \n 48,38100\n \n V\n \n 0,00000\n \n 48,38100\n \n V\n
\n JV PORR - TM.E\n \n PL\n \n PLN\n \n 0,00000\n \n 85,00000\n \n V\n
\n PORR Sp\u00f3lka Akcyjna\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump Franki Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Tunel Swinoujscie 2 s.c. Joint Venture\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n RADMER BAU PORTUGAL - CONSTRUCOES, LIMITADA\n \n PT\n \n EUR\n \n Lisboa\n \n 0,00000\n \n 99,00000\n \n U\n \n 0,00000\n \n 99,00000\n \n U\n
\n PORR-HBK-MIDMAC C853/2 JV (Joint Venture)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 34,00000\n \n V\n \n 0,00000\n \n 34,00000\n \n V\n
\n PORR Qatar Construction W.L.L\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n V\n \n 0,00000\n \n 49,00000\n \n V\n
\n BBGSRO Construction S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construct S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gradevinsko preduzece Porr d.o.o. - u likvidaciji\n \n RS\n \n RSD\n \n Belgrad\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW d.o.o. Nis\n \n RS\n \n RSD\n \n Nis\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija d.o.o. Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija Dva d.o.o. Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Jagodina doo Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PWW Leskovac doo Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 70,00000\n \n V\n \n 0,00000\n \n 70,00000\n \n V\n
\n PWW Prokuplje doo Prokuplje\n \n RS\n \n RSD\n \n Prokuplje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PORR Construction Pte. Ltd.\n \n SG\n \n SGD\n \n Singapur\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR - GATES R150 JV (Joint Venture)\n \n SG\n \n SGD\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n PORR s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Assoziierte Unternehmen\n
\n ABO Asphalt-Bau Oeynhausen GmbH.\n \n AT\n \n EUR\n \n Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 0,22500\n \n E\n \n 0,00000\n \n 22,50000\n \n E\n
\n ALU-SOMMER GmbH\n \n AT\n \n EUR\n \n Stoob\n \n 0,00000\n \n 49,49857\n \n E\n \n 0,00000\n \n 49,49857\n \n E\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf-Maustrenk, politische Gemeinde Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n ASF Fr\u00e4stechnik GmbH & Co KG\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Asphaltmischwerk Betriebsgesellschaft
m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n AWB Asphaltmischwerk Wei\u00dfbach
Betriebs-GmbH\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 45,00000\n \n U\n \n 0,00000\n \n 45,00000\n \n U\n
\n FMA Asphaltwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n KAB Stra\u00dfensanierung GmbH & Co KG\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n Lavanttaler Bauschutt - Recycling GmbH\n \n AT\n \n EUR\n \n Wolfsberg\n \n 0,00000\n \n 49,99999\n \n E\n \n 0,00000\n \n 49,99999\n \n E\n
\n MSO Mischanlagen GmbH Ilz & Co KG\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 47,19200\n \n E\n \n 0,00000\n \n 47,19200\n \n E\n
\n MSO Mischanlagen GmbH Pinkafeld & Co KG\n \n AT\n \n EUR\n \n Pinkafeld\n \n 0,00000\n \n 47,33333\n \n E\n \n 0,00000\n \n 47,33333\n \n E\n
\n Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,33629\n \n E\n \n 0,00000\n \n 25,10145\n \n E\n
\n QuickSpeech GmbH\n \n AT\n \n EUR\n \n Gablitz\n \n 0,00000\n \n 24,90000\n \n E\n \n 0,00000\n \n 24,90000\n \n E\n
\n RFM Asphaltmischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n E\n \n 0,00000\n \n 46,00000\n \n E\n
\n RFM Asphaltmischwerk GmbH.\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n U\n \n 0,00000\n \n 46,00000\n \n U\n
\n Sava Most Gradevinsko Preduzece OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,93000\n \n U\n \n 0,00000\n \n 27,93000\n \n U\n
\n TB Betonwerk Zams GmbH\n \n AT\n \n EUR\n \n Zams\n \n 0,00000\n \n 24,00000\n \n E\n \n 0,00000\n \n 24,00000\n \n E\n
\n Obalovna Boskovice, s.r.o.\n \n CZ\n \n CZK\n \n Boskovice\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Alexander Parkside GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASDAG Kavicsb\u00e1nya \u00e9s \u00c9pit\u00f6 Korl\u00e1tolt
Felel\u00f6ss\u00e9g\u00fc T\u00e1rsas\u00e1g\n 		\n HU\n \n HUF\n \n Janossomorja\n \n 0,00000\n \n 34,88000\n \n E\n \n 0,00000\n \n 34,88000\n \n E\n
\n BPV-METRO 4 NeKe \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g\n \n HU\n \n HUF\n \n Budapest\n \n 49,95000\n \n 49,95000\n \n U\n
\n Advanced Utility Construction and
Contracting LLC\n 		\n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Joint Venture Al Wakrah Stadium & Precinct Main Works and Masterplan (SC-14-G-171)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 33,33330\n \n E\n \n 0,00000\n \n 33,33330\n \n E\n
\n Joint Venture Al-BALAGH-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Joint Venture LNG Onshore (czesc ladowa)\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture TGE-PORR\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Gemeinschaftsunternehmen\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H. & Co. KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n AMW Asphalt-Mischwerk GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphalt-Mischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AMW Leopoldau GmbH & Co OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,34000\n \n E\n \n 0,00000\n \n 33,34000\n \n E\n
\n ARIWA Abwasserreinigung im Waldviertel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 75,00000\n \n E\n \n 0,00000\n \n 75,00000\n \n E\n
\n ASB N\u00f6rsach GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASF Fr\u00e4stechnik GmbH\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Betriebsgesellschaft m.b.H.\n \n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n U\n \n 0,00000\n \n 30,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH & Co KG\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n E\n \n 0,00000\n \n 30,00000\n \n E\n
\n Asphaltmischwerk Wei\u00dfbach GmbH & Co. Nfg.KG\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n ASTRA - BAU Gesellschaft m.b.H. Nfg. OG\n \n AT\n \n EUR\n \n Bergheim\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AUL Abfallumladelogistik Austria GmbH\n \n AT\n \n EUR\n \n Gerasdorf bei Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n CamBER22 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n CBL City Beton Logistik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n CBL City Beton Logistik GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n FMA Asphaltwerk GmbH\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n U\n \n 0,00000\n \n 35,00000\n \n U\n
\n FSF WA TVK Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Finkenweg Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Kranzlhofen GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Oberfeldstra\u00dfe
Errichtungs GmbH\n 		\n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage V\u00f6lkendorf Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage WB3 Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Gaspix Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57894\n \n U\n \n 0,00000\n \n 31,57894\n \n U\n
\n Grazer Transportbeton GmbH\n \n AT\n \n EUR\n \n Gratkorn\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n INTERGEO Umweltmanagement GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n IP Real Estate Amraser Stra\u00dfe GmbH in Liqu.\n \n AT\n \n EUR\n \n Innsbruck\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n johaNovum Projekt GmbH\n \n AT\n \n EUR\n \n Sankt Johann im Pongau\n \n 0,00000\n \n 33,30000\n \n E\n
\n KMG - Klinikum Management Gesellschaft mbH\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Lieferasphalt Gesellschaft m.b.H. & Co OG, Viecht\n \n AT\n \n EUR\n \n Viecht, politische Gemeinde
Desselbrunn\n 		\n 0,00000\n \n 33,50000\n \n E\n \n 0,00000\n \n 33,50000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG\n \n AT\n \n EUR\n \n Maria Gail, politische Gemeinde Villach\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG, Zirl\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Linzer Schlackenaufbereitungs- und
vertriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n LISAG Linzer Splitt- und Asphaltwerk GmbH.\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n LISAG Linzer Splitt- und Asphaltwerk
GmbH. & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n MSO Mischanlagen GmbH\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 66,66667\n \n U\n \n 0,00000\n \n 66,66667\n \n U\n
\n RBA - Recycling- und Betonanlagen
Ges.m.b.H. & Co. Nfg. KG\n 		\n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57895\n \n E\n \n 0,00000\n \n 31,57895\n \n E\n
\n RCM Recyclingcenter Mannersdorf GmbH\n \n AT\n \n EUR\n \n Mannersdorf am Leithagebirge\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n REHAMED Beteiligungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Salzburger Reststoffverwertung GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n SEQUELLO GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n St\u00f6ckl Schotter- und Splitterzeugung GmbH\n \n AT\n \n EUR\n \n Wei\u00dfbach bei Lofer\n \n 0,00000\n \n 40,00001\n \n E\n \n 0,00000\n \n 40,00001\n \n E\n
\n TAL Betonchemie Handel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TAM Traisental Asphaltmischwerk Ges.m.b.H.\n \n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n TAM Traisental Asphaltmischwerk
Ges.m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n Tauernkies GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TB Transportbeton GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n TBT Transportbeton Tillmitsch GmbH\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n TBT Transportbeton Tillmitsch GmbH & Co KG\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Weyerhof Steinbruch GmbH\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Weyerhof Steinbruch GmbH & Co KG\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n WPS Rohstoff GmbH\n \n AT\n \n EUR\n \n Peggau\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Obalovna Havlickuv Brod s.r.o.\n \n CZ\n \n CZK\n \n Hradec Kr\u00e1lov\u00e9\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n OBALOVNA PR\u00cdBRAM, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 37,50000\n \n E\n \n 0,00000\n \n 37,50000\n \n E\n
\n Obalovna Stredokluky s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna T\u00e1bor s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna Tyniste s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n SILASFALT s.r.o.\n \n CZ\n \n CZK\n \n Ostrava - Kuncice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Spolecne obalovny, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Alexander Parkside Verwaltungs GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphaltmischwerke Westfalen GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AVALERIA Beteiligungsgesellschaft mbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 60,00000\n \n U\n \n 0,00000\n \n 60,00000\n \n U\n
\n AVALERIA Hotel HafenCity GmbH & Co. KG\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 56,88000\n \n E\n \n 0,00000\n \n 56,88000\n \n E\n
\n Beteiligungsgesellschaft Nordharz Asphalt-Mischwerke mbH\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n H + E Haustechnik und Elektro GmbH\n \n DE\n \n EUR\n \n Plattling\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Nordharz Asphalt-Mischwerke GmbH & Co. KG\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Olympia Gate Munich Verwaltungs GmbH in Liqu.\n \n DE\n \n EUR\n \n Gr\u00fcnwald\n \n 0,00000\n \n 50,00000\n \n E\n
\n PORR Becker Abbruchtechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n M6 Duna\u00fajv\u00e1ros-Szeksz\u00e1rd \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g v.a.\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV BB CLC Societ\u00e0 Consortile a
responsabilit\u00e1 limitata\n 		\n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 51,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV MACC NAVY\n \n IT\n \n EUR\n \n 0,00000\n \n 95,00000\n \n E\n \n 0,00000\n \n 95,00000\n \n E\n
\n AF Haehre/PNC ANS (Joint Venture)\n \n NO\n \n NOK\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JOINT VENTURE FARRIS BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n JOINT VENTURE HARPE BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n \"Modzelewski & Rodek\" Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Berlin Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Joint Venture AMW SINEVIA/PORR\n \n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n E\n
\n Poleczki Amsterdam Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Poleczki Vienna Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Warsaw Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n AUCC Precast Factory LLC\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n EQCC PORR W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Hamad Bin Khalid Contracting - PORR Qatar Construction JV W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Joint Venture MIDMAC-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture MIDMAC-PORR I/C\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n D4R7 Construction s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n Slovensk\u00e9 Asfalty s.r.o.\n \n SK\n \n EUR\n \n Bratislava - mestsk\u00e1\n
cast\u00b4 Ruzinov\n 		\n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Sonstige Beteiligungen\n
\n Other equity interests\n
\n Hotel Invest Hansa FT2 GmbH & Co. KG\n \n DE\n \n EUR\n \n Hamburg\n \n 0,00000\n \n 3,00000\n \n U\n
\n BIG Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 0,00000\n \n U\n
\n KAB Stra\u00dfensanierung GmbH\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n PPP Campus Bednar Park Errichtungs- und Betriebs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Pumpspeicherkraftwerk Koralm GmbH\n \n AT\n \n EUR\n \n Garanas, politische Gemeinde
Schwanberg\n 		\n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Schaberreiter GmbH\n \n AT\n \n EUR\n \n Kindberg\n \n 0,00000\n \n 6,80000\n \n U\n \n 0,00000\n \n 6,80000\n \n U\n
\n Senuin Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n Arena Boulevard GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n BTM BAUSTOFF-TECHNIK + MISCHWERKE Gesellschaft mit beschr\u00e4nkter Haftung\n \n DE\n \n EUR\n \n Bielefeld\n \n 0,00000\n \n 15,00000\n \n U\n \n 0,00000\n \n 15,00000\n \n U\n
\n GeMoBau Gesellschaft f\u00fcr modernes Bauen mbH i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 6,00000\n \n 6,00000\n \n U\n \n 6,00000\n \n 6,00000\n \n U\n
\n German Hotel Verwaltungs GmbH\n \n DE\n \n EUR\n \n Regensburg\n \n 0,00000\n \n 0,00000\n \n U\n \n 0,00000\n \n 3,00000\n \n U\n
\n SONUS City GmbH & Co. KG in Liqu.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n UBM Development Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n Zero Bypass (Holdings) Limited\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 10,00000\n \n U\n \n 0,00000\n \n 10,00000\n \n U\n
\n AQUASYSTEMS gospodarjenje z vodami d.o.o.\n \n SI\n \n EUR\n \n Maribor\n \n 0,00000\n \n 10,00030\n \n U\n \n 0,00000\n \n 10,00030\n \n U\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Legende:\n \n

\n \n \n \n \n \n \n \n \n

\n \n V = Vollkonsolidierte Unternehmen\n \n

\n \n \n \n \n \n \n \n \n

\n \n E = At-equity konsolidierte Unternehmen\n \n

\n \n \n \n \n \n \n \n \n

\n \n U = Untergeordnete Unternehmen\n \n

\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11516": { "value": "\n

\n Erl\u00e4uterungen zum Konzernabschluss\n

\n \n

\n \n 1. Allgemeine Angaben\n \n

\n \n

\n \n Die PORR Gruppe besteht aus der PORR\u00a0AG und deren Tochterunternehmen. Die \u200aPORR\u00a0AG ist eine \u200aAktiengesellschaft nach \u00f6sterreichischem Recht und hat den Sitz ihrer Hauptverwaltung in 1100 Wien, Absberggasse\u00a047, \u200a\u00d6sterreich. Sie ist beim Handelsgericht Wien unter FN\u00a034853f registriert. Die Hauptaktivit\u00e4t der Gruppe ist die Projektierung und Ausf\u00fchrung von Bauarbeiten aller Art.\n \n

\n \n \n

\n \n Der Konzernabschluss wird gem\u00e4\u00df \u00a7\u00a0245a UGB nach den vom International Accounting Standards Board (IASB) herausgegebenen und von der Europ\u00e4ischen Union \u00fcbernommenen International Financial Reporting Standards (IFRS) sowie den Auslegungen des International Financial Reporting Interpretations Committee (IFRIC) aufgestellt.\n \n

\n \n \n

\n \n Berichtsw\u00e4hrung ist der Euro, der auch die funktionale W\u00e4hrung der PORR AG und der Mehrzahl der in den Konzernabschluss einbezogenen Tochterunternehmen ist.\n \n

\n \n

\n \n Der Abschluss wurde zum Stichtag 31.\u00a0Dezember aufgestellt und betrifft das Gesch\u00e4ftsjahr vom 1. J\u00e4nner bis zum 31.\u00a0Dezember. Zahlenm\u00e4\u00dfige Angaben erfolgen zumeist auf 1.000 (TEUR) gerundet. Durch die Angabe in TEUR\u00a0k\u00f6nnen sich Rundungsdifferenzen ergeben.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11519": { "value": "\n \n \n \n \n 1. Allgemeine Angaben\n \n \n \n \n Die Hauptaktivit\u00e4t der Gruppe ist die Projektierung und Ausf\u00fchrung von Bauarbeiten aller Art.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11520": { "value": "\n \n

\n \n 1. Allgemeine Angaben\n \n

\n \n \n \n \n

\n \n Der Konzernabschluss wird gem\u00e4\u00df \u00a7\u00a0245a UGB nach den vom International Accounting Standards Board (IASB) herausgegebenen und von der Europ\u00e4ischen Union \u00fcbernommenen International Financial Reporting Standards (IFRS) sowie den Auslegungen des International Financial Reporting Interpretations Committee (IFRIC) aufgestellt.\n \n

\n \n \n \n \n

\n \n Berichtsw\u00e4hrung ist der Euro, der auch die funktionale W\u00e4hrung der PORR AG und der Mehrzahl der in den Konzernabschluss einbezogenen Tochterunternehmen ist.\n \n

\n \n \n \n

\n \n Der Abschluss wurde zum Stichtag 31.\u00a0Dezember aufgestellt und betrifft das Gesch\u00e4ftsjahr vom 1. J\u00e4nner bis zum 31.\u00a0Dezember. Zahlenm\u00e4\u00dfige Angaben erfolgen zumeist auf 1.000 (TEUR) gerundet. Durch die Angabe in TEUR\u00a0k\u00f6nnen sich Rundungsdifferenzen ergeben.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11529": { "value": "PORR\u00a0AG", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11530": { "value": "Aktiengesellschaft", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11531": { "value": "1100 Wien", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11532": { "value": "1100 Wien, Absberggasse\u00a047, \u200a\u00d6sterreich", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11534": { "value": " Absberggasse\u00a047", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11535": { "value": "\u200a\u00d6sterreich", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11542": { "value": "\n

\n \n Der Konzernabschluss wird gem\u00e4\u00df \u00a7\u00a0245a UGB nach den vom International Accounting Standards Board (IASB) herausgegebenen und von der Europ\u00e4ischen Union \u00fcbernommenen International Financial Reporting Standards (IFRS) sowie den Auslegungen des International Financial Reporting Interpretations Committee (IFRIC) aufgestellt.\n \n

\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11556": { "value": "\n \n \n

\n \n 2. Konsolidierungskreis\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Vollkonsolidierte Unternehmen 1.1.\n \n 131\n \n 135\n
\n Verschmelzungen\n \n -4\n \n -6\n
\n Liquidationen\n \n -3\n \n -4\n
\n Verk\u00e4ufe\n \n -2\n \n -1\n
\n Zugang aufgrund von Gr\u00fcndungen\n \n 7\n \n 3\n
\n Zugang aufgrund von Akquisitionen\n \n 5\n \n 4\n
\n Vollkonsolidierte Unternehmen 31.12.\n \n 134\n \n 131\n
\n davon inl\u00e4ndische Tochterunternehmen\n \n 66\n \n 66\n
\n davon ausl\u00e4ndische Tochterunternehmen\n \n 68\n \n 65\n
\n
\n
\n
\n \n \n \n

\n \n Bei einer Gesellschaft h\u00e4lt die Gruppe nur 49 % der Anteile, jedoch werden die restlichen Anteile treuh\u00e4ndisch f\u00fcr die PORR gehalten, daher wird diese Gesellschaft in den Konsolidierungskreis miteinbezogen. \n \n

\n \n \n \n

\n \n Die Verm\u00f6genswerte und Schulden, \u00fcber die aufgrund von Verk\u00e4ufen Beherrschung verloren wurde, setzen sich wie folgt zusammen:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Immaterielle Verm\u00f6genswerte\n \n 169\n
\n Sachanlagen\n \n 3.901\n
\n \u00dcbrige Finanzanlagen\n \n 3.109\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 1\n
\n Latente Steueranspr\u00fcche\n \n 1.651\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Vorr\u00e4te\n \n 268\n
\n Forderungen aus Lieferungen und Leistungen\n \n 2.650\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 939\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 5\n
\n Liquide Mittel\n \n 3.679\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -139\n
\n Finanzverbindlichkeiten\n \n -1.856\n
\n Latente Steuerschulden\n \n -769\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -351\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -2.085\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -586\n
\n \u00dcbrige Verbindlichkeiten\n \n -3.003\n
\n Steuerschulden\n \n -157\n
\n
\n
\n
\n \n \n \n

\n \n Der Kaufpreis betrug TEUR\u00a027.466 und wurde in bar beglichen. Das Ergebnis aus der Ver\u00e4u\u00dferung in H\u00f6he von TEUR\u00a023.146 wird in den \u00fcbrigen betrieblichen Ertr\u00e4gen ausgewiesen.\n \n

\n \n \n \n \n \n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n \n \n \n

\n \n Im vorliegenden Konzernabschluss wurden folgende 12 Gesellschaften erstmals einbezogen:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Gr\u00fcndungen\n \n Zeitpunkt der
Erstkonsolidierung\n
\n JV PORR - TM.E.\n \n 25.5.2022\n
\n JV PORR/AMW SINEVIA\n \n 24.6.2022\n
\n PONTUM Immobilien GmbH\n \n 13.7.2022\n
\n PONTUM Immobilien GmbH & Co KG\n \n 3.8.2022\n
\n IBAP Beteiligungsholding GmbH\n \n 28.11.2022\n
\n C21 Beteiligungs GmbH\n \n 20.12.2022\n
\n Obalovna Bechovice s.r.o.\n \n 22.12.2022\n
\n
\n
\n
\n \n \n \n

\n \n In diesem Zusammenhang wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Akquisitionen \n \n Zeitpunkt der
Erstkonsolidierung\n
\n PORR Stahl- und Systembau GmbH & Co KG\n \n 1.1.2022\n
\n ASCI Logistik GmbH\n \n 11.7.2022\n
\n CIS Beton GmbH\n \n 11.7.2022\n
\n G-S Stra\u00dfenbau GmbH\n \n 12.10.2022\n
\n HAT Schwertransporte GmbH\n \n 12.10.2022\n
\n
\n
\n
\n \n \n \n

\n \n F\u00fcr den Erwerb von 100 % an der G-S Stra\u00dfenbau GmbH und ihrer Tochtergesellschaft HAT Schwertransporte GmbH wurden TEUR\u00a08.534 aufgewendet. Ein Teil des Kaufpreis in H\u00f6he von TEUR\u00a07.784 wurde in bar beglichen. Gegenstand des Unternehmens ist der Betrieb eines Stra\u00dfen- und Tiefbauunternehmens sowie die Durchf\u00fchrung von Transporten, insbesondere von Baumaschinen (HAT Schwertransporte GmbH). Der Kaufpreis wurde den Verm\u00f6genswerten und Schulden der Gesellschaft vorl\u00e4ufig wie folgt zugeordnet:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Firmenwert\n \n 5.671\n
\n Sachanlagen\n \n 4.158\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 12\n
\n Latente Steueranspr\u00fcche\n \n 98\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Forderungen aus Lieferungen und Leistungen\n \n 3.189\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 237\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 196\n
\n Liquide Mittel\n \n 124\n
\n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte\n \n 253\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -25\n
\n Finanzverbindlichkeiten\n \n -1.370\n
\n Latente Steuerschulden\n \n -453\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -919\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -1.293\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -113\n
\n \u00dcbrige Verbindlichkeiten\n \n -1.194\n
\n Steuerschulden\n \n -37\n
\n Kaufpreis\n \n 8.534\n
\n
\n
\n
\n \n \n \n

\n \n Die Akquisition f\u00fchrte zum Ansatz eines steuerlich nicht abzugsf\u00e4higen Firmenwerts, da der Kaufpreis die Vorteile aus Synergie-effekten beinhaltet, dieser wurde vorl\u00e4ufig der zahlungsmittelgenerierenden Einheit Oevermann zugeordnet. Die Kaufpreiszuordnung ist insbesondere im Bereich des Sachanlageverm\u00f6gens als vorl\u00e4ufig zu betrachten. \n \n

\n \n \n \n

\n \n Bei 3 weiteren Akquisitionen wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n

\n \n Unter der Annahme eines fiktiven Erstkonsolidierungszeitpunkts mit 1.\u00a0J\u00e4nner\u00a02022 h\u00e4tte sich der Konzernumsatz sowie das Ergebnis vor Steuern wie folgt ver\u00e4ndert:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Umsatz\n \n Ergebnis vor Steuern\n
\n G-S Stra\u00dfenbau GmbH\n \n 13.696\n \n -1.013\n
\n HAT Schwertransporte GmbH\n \n 538\n \n 35\n
\n Gesamt\n \n 14.234\n \n -978\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n \n \n \n \n \n \n \n

19. Beteiligungen an at-equity bilanzierten Unternehmen

\n \n \n \n \n \n \n \n

\n \n Bei 6 (Vorjahr: 7) Gesellschaften h\u00e4lt die Gruppe die Mehrheit der Anteile, aufgrund des Gesellschaftsvertrags ergibt sich aber keine Beherrschung, diese Gesellschaften werden daher at-equity bilanziert.\n \n

\n \n \n \n \n \n \n

\n Assoziierte Unternehmen\n

\n \n \n \n \n \n
\n Angaben zu den wesentlichen assoziierten Unternehmen\n
\n \n \n \n \n \n

\n \n Bei folgendem assoziierten Unternehmen handelt es sich um das Joint Venture LNG Onshore (czesc ladowa), welches im Rahmen der Erweiterung des Fl\u00fcssigerdgasterminals Lech Kaczy\u0144ski bei \u015awinouj\u015bciu die Ausf\u00fchrung eines Tanks samt Peripherie verantwortet. Der Sitz des Unternehmens ist in Polen. 50 % (Vorjahr: 50 %) der Anteile werden direkt von der PORR Gruppe gehalten, weitere 50 % (Vorjahr: 50 %) entfallen auf den Partner TGE Gas Engineering GmbH mit Sitz in Deutschland, welchem die Kontrolle des Unternehmens obliegt.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 80.736\n \n 35.643\n
\n Jahres\u00fcberschuss\n \n 6.291\n \n 3.694\n
\n Gesamtergebnis \n \n 6.291\n \n 3.694\n
\n Kurzfristige Verm\u00f6genswerte\n \n 52.713\n \n 25.778\n
\n Langfristige Verbindlichkeiten\n \n -618\n \n - \n
\n Kurzfristige Verbindlichkeiten\n \n -52.095\n \n -25.778\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n - \n \n - \n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.146\n \n 1.847\n
\n Den Gesellschaftern gutgeschriebene Gewinne\n \n -3.146\n \n -1.847\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n - \n \n - \n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n
\n Angaben zu den unwesentlichen assoziierten Unternehmen\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 21.750\n \n 24.778\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n -296\n \n 658\n
\n Sonstigen Ergebnis \n \n 627\n \n 866\n
\n Gesamtergebnis \n \n 331\n \n 1.524\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Zum 31. Dezember 2022 sowie zum 31. Dezember 2021 gab es keine nicht angesetzten Anteile an Verlusten assoziierter Unternehmen.\n \n

\n \n \n \n \n \n

\n Gemeinschaftsunternehmen\n

\n \n \n \n \n \n
\n Angaben zu den wesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n \n \n

\n \n Bei dem nachfolgenden Gemeinschaftsunternehmen handelt es sich um die KMG \u2013 Klinikum Management Gesellschaft mbH und ihre Tochtergesellschaft Klinikum Austria Gesundheitsgruppe GmbH (KMG Gruppe), beide mit Sitz in \u00d6sterreich. Die PORR Gruppe h\u00e4lt unmittelbar 50\u00a0% (Vorjahr: 50\u00a0%) der Anteile an der KMG Gruppe. Das Unternehmen ist im Bereich der Entwicklung und Projektaufbereitung von Spitalsprojekten t\u00e4tig.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 56.024\n \n 58.617\n
\n Abschreibungen\n \n -3.094\n \n -3.094\n
\n Zinsaufwand\n \n -151\n \n -151\n
\n Steueraufwand\n \n -2.477\n \n -3.139\n
\n Jahres\u00fcberschuss \n \n 6.045\n \n 7.129\n
\n Gesamtergebnis \n \n 6.045\n \n 7.129\n
\n Langfristige Verm\u00f6genswerte\n \n 41.208\n \n 41.357\n
\n Kurzfristige Verm\u00f6genswerte\n \n 15.921\n \n 19.663\n
\n davon liquide Mittel\n \n (8.568)\n \n (8.568)\n
\n Langfristige Verbindlichkeiten\n \n -9.201\n \n -9.282\n
\n davon langfristige finanzielle Verbindlichkeiten \n \n (-9.201)\n \n (-9.172)\n
\n Kurzfristige Verbindlichkeiten\n \n -13.802\n \n -15.688\n
\n davon kurzfristige finanzielle Verbindlichkeiten \n \n (-9.222)\n \n (-9.682)\n
\n Nettoverm\u00f6gen \n \n 34.126\n \n 36.050\n
\n Nettoverm\u00f6gen nicht kontrollierender Gesellschafter\n \n -8.689\n \n -9.308\n
\n Nettoverm\u00f6gen der kontrollierenden Gesellschafter\n \n 25.437\n \n 26.742\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n 13.370\n \n 14.486\n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.023\n \n 3.564\n
\n Erhaltene Dividenden \n \n -3.675\n \n -4.680\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n 12.718\n \n 13.370\n
\n Firmenwert\n \n 15.655\n \n 15.655\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.373\n \n 29.025\n
\n
\n
\n
\n \n \n \n \n \n
\n Angaben zu den unwesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.285\n \n 31.600\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n 2.136\n \n 30.754\n
\n Sonstigen Ergebnis \n \n 664\n \n 788\n
\n Gesamtergebnis \n \n 2.800\n \n 31.542\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Der Anteil der Gruppe am Jahresergebnis beinhaltet auch die anteiligen Ergebnisse aus jeweils unwesentlichen Arbeitsgemeinschaften in H\u00f6he von TEUR\u00a013.356 (Vorjahr: TEUR\u00a010.974), die unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen werden.\n \n

\n \n \n \n \n \n

\n \n Die nicht angesetzten Verlustanteile an Gemeinschaftsunternehmen im Gesch\u00e4ftsjahr 2022 belaufen sich kumuliert zum 31.\u00a0Dezember\u00a02022 auf TEUR\u00a01.252 (Vorjahr: TEUR\u00a01.032).\n \n

\n \n \n \n \n \n

\n \n Bei den nachfolgend angef\u00fchrten Gemeinschaftsunternehmen handelt es sich um die zehn gr\u00f6\u00dften Arbeitsgemeinschaften gemessen am anteiligen Jahresumsatz. Die Angabe der Finanzinformationen erfolgt zu 100\u00a0%.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n ARGE-Anteil in %\n
\n ARGE\n \n 2022\n \n 2021\n \n T\u00e4tigkeit\n \n Ort\n
\n ATCOST21\n \n 61\n \n 61\n \n Errichtung Fildertunnel, Tunnel Ober- und Untert\u00fcrkheim\n \n Deutschland\n
\n PSW Limberg III\n \n 50\n \n 50\n \n Hauptbauarbeiten Pumpspeicherkraftwerk Limberg III\n \n \u00d6sterreich\n
\n U2 17-21\n \n 50\n \n 50\n \n Herstellung U-Bahn Bauabschnitte U2/17 bis U2/21\n \n \u00d6sterreich\n
\n Feste Fahrbahn Koralm\n \n 50\n \n 50\n \n Bahntechnische Ausstattung Koralmtunnel (BTA KAT)\n \n \u00d6sterreich\n
\n UK St. P\u00f6lten\n \n 40\n \n 40\n \n Gesamtverantwortliche Planung und Errichtung des Universit\u00e4tsklinikums
St. P\u00f6lten\n 		\n \u00d6sterreich\n
\n E\u00dc Filstal\n \n 50\n \n 50\n \n Bau einer Eisenbahnbr\u00fccke\n \n Deutschland\n
\n Tunnel Albaufstieg\n \n 58\n \n 58\n \n Ausf\u00fchrung Tunnel Los 1, 2 und 3\n \n Deutschland\n
\n Lederer - PORR Reininghaus Q1\n \n 50\n \n 50\n \n Neubau eines komplexen Hochhausprojektes mit einhergehender \n \n
\n \n zweigeschossiger Tiefgarage\n 		\n \u00d6sterreich\n
\n AG44\n \n 50\n \n 50\n \n GU-Vertrag zur Errichtung einer Wohnhausanlage mit vier Bauk\u00f6rpern, \n \n
\n \n einer Tiefgarage, 333 Wohnungen, 190 Stellpl\u00e4tzen\n 		\n \u00d6sterreich\n
\n Neubau Albulatunnel II\n \n 65\n \n 65\n \n Bau eines 6 km langen Ersatztunnels vom Albulatal in das Engadin\n \n Schweiz\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 156.938\n \n 84.235\n \n 89.286\n \n 93.358\n \n 71.433\n \n 27.701\n \n 28.202\n \n 23.887\n \n 19.570\n \n 11.900\n
\n Abschreibungen\n \n -2.143\n \n -1.402\n \n -1.193\n \n -3.723\n \n -48\n \n -129\n \n - \n \n -12\n \n -15\n \n -145\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -17\n \n - \n \n - \n \n - \n \n - \n \n - \n \n -2\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 15\n \n 2.821\n \n 6.665\n \n 9.897\n \n 461\n \n 44\n \n - \n \n 14\n \n - \n \n 217\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 409.401\n \n 11.585\n \n 15.388\n \n 48.094\n \n 20.615\n \n 7.771\n \n 108.002\n \n 6.184\n \n 8.457\n \n 37.532\n
\n davon liquide Mittel\n \n (74.568)\n \n (1.709)\n \n (5.864)\n \n (8.601)\n \n (7.587)\n \n (5.216)\n \n (3.161)\n \n (4.625)\n \n (2.297)\n \n (3.511)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -409.416\n \n -14.406\n \n -22.053\n \n -57.991\n \n -21.076\n \n -7.815\n \n -108.002\n \n -6.198\n \n -8.457\n \n -37.749\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 207.805\n \n 24.092\n \n 52.390\n \n 31.313\n \n 30.945\n \n 47.576\n \n 22.575\n \n 10.450\n \n 1.443\n \n 8.421\n
\n Abschreibungen\n \n -5.949\n \n -563\n \n -498\n \n -3.095\n \n -100\n \n -329\n \n -127\n \n -28\n \n -2\n \n -22\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -13\n \n - \n \n - \n \n - \n \n -1\n \n - \n \n -1\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 1.070\n \n 1.227\n \n 2.634\n \n 7.597\n \n 498\n \n 143\n \n - \n \n 16\n \n - \n \n 46\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 307.460\n \n 7.953\n \n 15.041\n \n 9.450\n \n 9.196\n \n 6.390\n \n 106.237\n \n 7.795\n \n 8.181\n \n 30.384\n
\n davon liquide Mittel\n \n (22.822)\n \n (8.401)\n \n (8.234)\n \n (6.341)\n \n (3.993)\n \n (2.093)\n \n (11.975)\n \n (3.386)\n \n (3.964)\n \n (85)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -308.530\n \n -9.180\n \n -17.675\n \n -17.047\n \n -9.694\n \n -6.533\n \n -106.237\n \n -7.811\n \n -8.181\n \n -30.430\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n

\n \n Der Anteil der Gruppe an den Jahresergebnissen der wesentlichen Arbeitsgemeinschaften betr\u00e4gt TEUR\u00a048.457 (Vorjahr: TEUR\u00a025.301) und wird unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen.\n \n

\n \n \n \n \n \n \n

\n Beteiligungen\n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Gesetzlicher Name\n \n L\u00e4nder-kenn-zeichen\n \n W\u00e4hrung\n \n Sitz\n \n Anteilsh\u00f6he PORR AG %\n \n Anteilsh\u00f6he PORR-Konzern % \n \n Art der Konsoli-dierung\n \n Anteilsh\u00f6he PORR AG Vorjahr %\n \n Anteilsh\u00f6he PORR-Konzern Vorjahr %\n \n Art der Konsolidierung Vorjahr\n
\n Tochterunternehmen\n
\n \"EAVG Enzersdorfer
Abfallverwertungsgesellschaft m.b.H.\"\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \"hospitals\" Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 62,90000\n \n V\n
\n A. Niederm\u00fchlbichler Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Seeboden\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n ABW Abbruch, Boden- und
Wasserreinigungs-Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Alea GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n Altlastensanierung und Abraumdeponie
Langes Feld Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 86,38750\n \n V\n \n 0,00000\n \n 86,38750\n \n V\n
\n AME Asphaltmischwerk Ennshafen GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AME Asphaltmischwerk Ennshafen
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMF - Asphaltmischanlage Feistritz GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AMF - Asphaltmischanlage Feistritz
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMO Asphaltmischwerk Oberland GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n U\n \n 0,00000\n \n 90,00000\n \n U\n
\n AMO Asphaltmischwerk Oberland GmbH & Co KG\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n V\n \n 0,00000\n \n 90,00000\n \n V\n
\n ASCI Logistik GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Asphaltmischwerk Greinsfurth GmbH\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n U\n \n 0,00000\n \n 66,66750\n \n U\n
\n Asphaltmischwerk Greinsfurth GmbH & Co OG\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n V\n \n 0,00000\n \n 66,66750\n \n V\n
\n Bautech Labor GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n bpp Bautechnik GmbH\n \n AT\n \n EUR\n \n Pichl bei Wels\n \n 0,00000\n \n 100,00000\n \n V\n
\n C21 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n CIS Beton GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Edos Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n EPS LAA 43 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FEHBERGER Stahlbau GmbH in Liqu.\n \n AT\n \n EUR\n \n V\u00f6lkermarkt\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G. Hinteregger & S\u00f6hne Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gesellschaft f\u00fcr Bauwesen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Grund- Pfahl- und Sonderbau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger Holding Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n hospitals Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 67,25000\n \n V\n \n 0,00000\n \n 74,00000\n \n V\n
\n IAT GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IBAP Beteiligungsholding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n ISHAP Geb\u00e4udedokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 87,50000\n \n V\n \n 0,00000\n \n 87,50000\n \n V\n
\n ISHAP Personaldokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n ISHAP Software Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n KOLLER TRANSPORTE - KIES - ERDBAU GMBH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kraft & W\u00e4rme Rohr- und Anlagentechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kratochwill Schotter & Beton GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kr\u00f6ll Pflasterbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n LD Recycling GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Lieferasphaltgesellschaft JAUNTAL GmbH\n \n AT\n \n EUR\n \n Klagenfurt\n \n 0,00000\n \n 71,99671\n \n V\n \n 0,00000\n \n 71,99671\n \n V\n
\n M.E.G. Mikrobiologische Erddekontamination GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n N\u00e4gele Hoch- und Tiefbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n O.M. Meissl & Co. Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA - \u00d6sterreichische Betondecken
Ausbau GmbH\n 		\n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PKM - Muldenzentrale GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 97,97021\n \n V\n \n 0,00000\n \n 97,97021\n \n V\n
\n PONTUM Immobilien GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n
\n PONTUM Immobilien GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 94,00000\n \n 100,00000\n \n V\n
\n PORR AUSTRIARAIL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n PORR Bauindustrie GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Beteiligungen und Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Infra GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Mischanlagen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Recycling GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Umwelttechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORREAL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORRisk Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Prajo & Co GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PRONAT Steinbruch Preg GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Holding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n RCH Recycling Center Himberg GmbH\n \n AT\n \n EUR\n \n Himberg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n REHA Tirol Errichtungs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Reha Zentrum M\u00fcnster Betriebs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 74,90000\n \n V\n \n 0,00000\n \n 74,90000\n \n V\n
\n Sabelo Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n U\n \n 100,00000\n \n 100,00000\n \n U\n
\n Salzburger Lieferasphalt GmbH & Co OG\n \n AT\n \n EUR\n \n Sulzau, politsche Gemeinde Werfen\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n SAM03 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schotter- und Betonwerk Karl Schwarzl
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Premst\u00e4tten\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Schotterwerk GRADENBERG Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n K\u00f6flach\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schwarzl Transport GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n STRAUSS Property Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Hochbau Burgenland GmbH\n \n AT\n \n EUR\n \n Stegersbach\n \n 0,00000\n \n 100,00000\n \n V\n
\n Wibeba Hochbau GmbH & Co. Nfg. KG\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Wiener Betriebs- und Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services Benelux soci\u00e9t\u00e9 \u00e1 responsabilit\u00e9 limit\u00e9e\n \n BE\n \n EUR\n \n Jodoigne\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bulgaria EOOD\n \n BG\n \n BGN\n \n Sofia\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Bolfing AG\n \n CH\n \n CHF\n \n Schwyz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FBB Spezialtiefbau Rebstein AG\n \n CH\n \n CHF\n \n Rebstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SUISSE AG\n \n CH\n \n CHF\n \n Altdorf\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Obalovna Bechovice s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR a.s.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services Cesko s.r.o\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services GmbH\n \n DE\n \n EUR\n \n Kaiserslautern\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n CMG Gesellschaft f\u00fcr Baulogistik GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Emil Mayr Hoch- und Tiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G-S Stra\u00dfenbau GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n HAT Schwertransporte GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger, Brandstetter & Co.
Baugesellschaft m.b.H. in Liqu.\n 		\n DE\n \n EUR\n \n Traunstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA Betondecken Ausbau Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Hochbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Ingenieurbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Verkehrswegebau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Equipment Services Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Franki GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GmbH & Co. KGaA\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 94,66235\n \n V\n \n 0,00000\n \n 94,66235\n \n V\n
\n Porr Industriebau GmbH\n \n DE\n \n EUR\n \n Passau\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Management GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Oevermann GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau GmbH & Co. KG\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n U\n
\n Porr Umwelttechnik Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Verm\u00f6gensverwaltung MURNAU GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n Radmer Kies GmbH & Co. KG\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Radmer Kiesvertrieb Verwaltungs GmbH\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n STRAUSS & CO. Development GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 94,00000\n \n V\n
\n Stump-Franki Planung GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump-Franki Spezialtiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Thorn Abwassertechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n TKDZ GmbH\n \n DE\n \n EUR\n \n Wellen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TOTALPLAN GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Unterst\u00fctzungskasse Franki Grundbau GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SLOVAKIA LTD.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR UK Ltd.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BAUVEG-WINKLER drustvo s ogranicenom odgovornoscu za projektiranje, izgradnju i nadzor u likvidaciji\n \n HR\n \n HRK\n \n Zagreb\n \n 0,00000\n \n 100,00000\n \n U\n
\n Schwarzl drustvo s ogranicenom odgovornoscu za obradu betona i sljunka\n \n HR\n \n HRK\n \n Glina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR \u00c9pit\u00e9si Kft.\"v\u00e9gelsz\u00e1mol\u00e1s alatt\"\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB GOVERNMENT SERVICES SRL\n \n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Impermeabilizzazioni Srl in Liquidazione\n \n IT\n \n EUR\n \n Bozen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GRADEZNISTVO DOOEL Skopje\n \n MK\n \n MKD\n \n Skopje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Loftesnesbrui PORR-AURSTAD ANS\n \n NO\n \n NOK\n \n Oslo\n \n \n \n \n \n \n \n \n \n 0,00000\n \n 64,95000\n \n V\n
\n PNC Norge AS\n \n NO\n \n NOK\n \n Oslo\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construction LLC under liquidation\n \n OM\n \n OMR\n \n Mascat\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n BBGS Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Hydrotechnical Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 99,90000\n \n V\n \n 0,00000\n \n 99,90000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Technological Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR - AKME
(Karpacz, Piemonte Hotel)\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR/AMW SINEVIA
(3/3 Military Task - Czarne)\n 		\n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n V\n
\n Joint Venture Tunel Swinoujscie s.c.\n \n PL\n \n PLN\n \n 0,00000\n \n 48,38100\n \n V\n \n 0,00000\n \n 48,38100\n \n V\n
\n JV PORR - TM.E\n \n PL\n \n PLN\n \n 0,00000\n \n 85,00000\n \n V\n
\n PORR Sp\u00f3lka Akcyjna\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump Franki Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Tunel Swinoujscie 2 s.c. Joint Venture\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n RADMER BAU PORTUGAL - CONSTRUCOES, LIMITADA\n \n PT\n \n EUR\n \n Lisboa\n \n 0,00000\n \n 99,00000\n \n U\n \n 0,00000\n \n 99,00000\n \n U\n
\n PORR-HBK-MIDMAC C853/2 JV (Joint Venture)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 34,00000\n \n V\n \n 0,00000\n \n 34,00000\n \n V\n
\n PORR Qatar Construction W.L.L\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n V\n \n 0,00000\n \n 49,00000\n \n V\n
\n BBGSRO Construction S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construct S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gradevinsko preduzece Porr d.o.o. - u likvidaciji\n \n RS\n \n RSD\n \n Belgrad\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW d.o.o. Nis\n \n RS\n \n RSD\n \n Nis\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija d.o.o. Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija Dva d.o.o. Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Jagodina doo Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PWW Leskovac doo Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 70,00000\n \n V\n \n 0,00000\n \n 70,00000\n \n V\n
\n PWW Prokuplje doo Prokuplje\n \n RS\n \n RSD\n \n Prokuplje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PORR Construction Pte. Ltd.\n \n SG\n \n SGD\n \n Singapur\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR - GATES R150 JV (Joint Venture)\n \n SG\n \n SGD\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n PORR s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Assoziierte Unternehmen\n
\n ABO Asphalt-Bau Oeynhausen GmbH.\n \n AT\n \n EUR\n \n Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 0,22500\n \n E\n \n 0,00000\n \n 22,50000\n \n E\n
\n ALU-SOMMER GmbH\n \n AT\n \n EUR\n \n Stoob\n \n 0,00000\n \n 49,49857\n \n E\n \n 0,00000\n \n 49,49857\n \n E\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf-Maustrenk, politische Gemeinde Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n ASF Fr\u00e4stechnik GmbH & Co KG\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Asphaltmischwerk Betriebsgesellschaft
m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n AWB Asphaltmischwerk Wei\u00dfbach
Betriebs-GmbH\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 45,00000\n \n U\n \n 0,00000\n \n 45,00000\n \n U\n
\n FMA Asphaltwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n KAB Stra\u00dfensanierung GmbH & Co KG\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n Lavanttaler Bauschutt - Recycling GmbH\n \n AT\n \n EUR\n \n Wolfsberg\n \n 0,00000\n \n 49,99999\n \n E\n \n 0,00000\n \n 49,99999\n \n E\n
\n MSO Mischanlagen GmbH Ilz & Co KG\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 47,19200\n \n E\n \n 0,00000\n \n 47,19200\n \n E\n
\n MSO Mischanlagen GmbH Pinkafeld & Co KG\n \n AT\n \n EUR\n \n Pinkafeld\n \n 0,00000\n \n 47,33333\n \n E\n \n 0,00000\n \n 47,33333\n \n E\n
\n Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,33629\n \n E\n \n 0,00000\n \n 25,10145\n \n E\n
\n QuickSpeech GmbH\n \n AT\n \n EUR\n \n Gablitz\n \n 0,00000\n \n 24,90000\n \n E\n \n 0,00000\n \n 24,90000\n \n E\n
\n RFM Asphaltmischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n E\n \n 0,00000\n \n 46,00000\n \n E\n
\n RFM Asphaltmischwerk GmbH.\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n U\n \n 0,00000\n \n 46,00000\n \n U\n
\n Sava Most Gradevinsko Preduzece OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,93000\n \n U\n \n 0,00000\n \n 27,93000\n \n U\n
\n TB Betonwerk Zams GmbH\n \n AT\n \n EUR\n \n Zams\n \n 0,00000\n \n 24,00000\n \n E\n \n 0,00000\n \n 24,00000\n \n E\n
\n Obalovna Boskovice, s.r.o.\n \n CZ\n \n CZK\n \n Boskovice\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Alexander Parkside GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASDAG Kavicsb\u00e1nya \u00e9s \u00c9pit\u00f6 Korl\u00e1tolt
Felel\u00f6ss\u00e9g\u00fc T\u00e1rsas\u00e1g\n 		\n HU\n \n HUF\n \n Janossomorja\n \n 0,00000\n \n 34,88000\n \n E\n \n 0,00000\n \n 34,88000\n \n E\n
\n BPV-METRO 4 NeKe \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g\n \n HU\n \n HUF\n \n Budapest\n \n 49,95000\n \n 49,95000\n \n U\n
\n Advanced Utility Construction and
Contracting LLC\n 		\n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Joint Venture Al Wakrah Stadium & Precinct Main Works and Masterplan (SC-14-G-171)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 33,33330\n \n E\n \n 0,00000\n \n 33,33330\n \n E\n
\n Joint Venture Al-BALAGH-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Joint Venture LNG Onshore (czesc ladowa)\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture TGE-PORR\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Gemeinschaftsunternehmen\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H. & Co. KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n AMW Asphalt-Mischwerk GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphalt-Mischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AMW Leopoldau GmbH & Co OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,34000\n \n E\n \n 0,00000\n \n 33,34000\n \n E\n
\n ARIWA Abwasserreinigung im Waldviertel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 75,00000\n \n E\n \n 0,00000\n \n 75,00000\n \n E\n
\n ASB N\u00f6rsach GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASF Fr\u00e4stechnik GmbH\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Betriebsgesellschaft m.b.H.\n \n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n U\n \n 0,00000\n \n 30,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH & Co KG\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n E\n \n 0,00000\n \n 30,00000\n \n E\n
\n Asphaltmischwerk Wei\u00dfbach GmbH & Co. Nfg.KG\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n ASTRA - BAU Gesellschaft m.b.H. Nfg. OG\n \n AT\n \n EUR\n \n Bergheim\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AUL Abfallumladelogistik Austria GmbH\n \n AT\n \n EUR\n \n Gerasdorf bei Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n CamBER22 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n CBL City Beton Logistik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n CBL City Beton Logistik GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n FMA Asphaltwerk GmbH\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n U\n \n 0,00000\n \n 35,00000\n \n U\n
\n FSF WA TVK Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Finkenweg Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Kranzlhofen GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Oberfeldstra\u00dfe
Errichtungs GmbH\n 		\n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage V\u00f6lkendorf Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage WB3 Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Gaspix Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57894\n \n U\n \n 0,00000\n \n 31,57894\n \n U\n
\n Grazer Transportbeton GmbH\n \n AT\n \n EUR\n \n Gratkorn\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n INTERGEO Umweltmanagement GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n IP Real Estate Amraser Stra\u00dfe GmbH in Liqu.\n \n AT\n \n EUR\n \n Innsbruck\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n johaNovum Projekt GmbH\n \n AT\n \n EUR\n \n Sankt Johann im Pongau\n \n 0,00000\n \n 33,30000\n \n E\n
\n KMG - Klinikum Management Gesellschaft mbH\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Lieferasphalt Gesellschaft m.b.H. & Co OG, Viecht\n \n AT\n \n EUR\n \n Viecht, politische Gemeinde
Desselbrunn\n 		\n 0,00000\n \n 33,50000\n \n E\n \n 0,00000\n \n 33,50000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG\n \n AT\n \n EUR\n \n Maria Gail, politische Gemeinde Villach\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG, Zirl\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Linzer Schlackenaufbereitungs- und
vertriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n LISAG Linzer Splitt- und Asphaltwerk GmbH.\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n LISAG Linzer Splitt- und Asphaltwerk
GmbH. & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n MSO Mischanlagen GmbH\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 66,66667\n \n U\n \n 0,00000\n \n 66,66667\n \n U\n
\n RBA - Recycling- und Betonanlagen
Ges.m.b.H. & Co. Nfg. KG\n 		\n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57895\n \n E\n \n 0,00000\n \n 31,57895\n \n E\n
\n RCM Recyclingcenter Mannersdorf GmbH\n \n AT\n \n EUR\n \n Mannersdorf am Leithagebirge\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n REHAMED Beteiligungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Salzburger Reststoffverwertung GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n SEQUELLO GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n St\u00f6ckl Schotter- und Splitterzeugung GmbH\n \n AT\n \n EUR\n \n Wei\u00dfbach bei Lofer\n \n 0,00000\n \n 40,00001\n \n E\n \n 0,00000\n \n 40,00001\n \n E\n
\n TAL Betonchemie Handel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TAM Traisental Asphaltmischwerk Ges.m.b.H.\n \n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n TAM Traisental Asphaltmischwerk
Ges.m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n Tauernkies GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TB Transportbeton GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n TBT Transportbeton Tillmitsch GmbH\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n TBT Transportbeton Tillmitsch GmbH & Co KG\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Weyerhof Steinbruch GmbH\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Weyerhof Steinbruch GmbH & Co KG\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n WPS Rohstoff GmbH\n \n AT\n \n EUR\n \n Peggau\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Obalovna Havlickuv Brod s.r.o.\n \n CZ\n \n CZK\n \n Hradec Kr\u00e1lov\u00e9\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n OBALOVNA PR\u00cdBRAM, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 37,50000\n \n E\n \n 0,00000\n \n 37,50000\n \n E\n
\n Obalovna Stredokluky s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna T\u00e1bor s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna Tyniste s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n SILASFALT s.r.o.\n \n CZ\n \n CZK\n \n Ostrava - Kuncice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Spolecne obalovny, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Alexander Parkside Verwaltungs GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphaltmischwerke Westfalen GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AVALERIA Beteiligungsgesellschaft mbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 60,00000\n \n U\n \n 0,00000\n \n 60,00000\n \n U\n
\n AVALERIA Hotel HafenCity GmbH & Co. KG\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 56,88000\n \n E\n \n 0,00000\n \n 56,88000\n \n E\n
\n Beteiligungsgesellschaft Nordharz Asphalt-Mischwerke mbH\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n H + E Haustechnik und Elektro GmbH\n \n DE\n \n EUR\n \n Plattling\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Nordharz Asphalt-Mischwerke GmbH & Co. KG\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Olympia Gate Munich Verwaltungs GmbH in Liqu.\n \n DE\n \n EUR\n \n Gr\u00fcnwald\n \n 0,00000\n \n 50,00000\n \n E\n
\n PORR Becker Abbruchtechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n M6 Duna\u00fajv\u00e1ros-Szeksz\u00e1rd \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g v.a.\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV BB CLC Societ\u00e0 Consortile a
responsabilit\u00e1 limitata\n 		\n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 51,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV MACC NAVY\n \n IT\n \n EUR\n \n 0,00000\n \n 95,00000\n \n E\n \n 0,00000\n \n 95,00000\n \n E\n
\n AF Haehre/PNC ANS (Joint Venture)\n \n NO\n \n NOK\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JOINT VENTURE FARRIS BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n JOINT VENTURE HARPE BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n \"Modzelewski & Rodek\" Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Berlin Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Joint Venture AMW SINEVIA/PORR\n \n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n E\n
\n Poleczki Amsterdam Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Poleczki Vienna Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Warsaw Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n AUCC Precast Factory LLC\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n EQCC PORR W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Hamad Bin Khalid Contracting - PORR Qatar Construction JV W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Joint Venture MIDMAC-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture MIDMAC-PORR I/C\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n D4R7 Construction s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n Slovensk\u00e9 Asfalty s.r.o.\n \n SK\n \n EUR\n \n Bratislava - mestsk\u00e1\n
cast\u00b4 Ruzinov\n 		\n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Sonstige Beteiligungen\n
\n Other equity interests\n
\n Hotel Invest Hansa FT2 GmbH & Co. KG\n \n DE\n \n EUR\n \n Hamburg\n \n 0,00000\n \n 3,00000\n \n U\n
\n BIG Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 0,00000\n \n U\n
\n KAB Stra\u00dfensanierung GmbH\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n PPP Campus Bednar Park Errichtungs- und Betriebs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Pumpspeicherkraftwerk Koralm GmbH\n \n AT\n \n EUR\n \n Garanas, politische Gemeinde
Schwanberg\n 		\n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Schaberreiter GmbH\n \n AT\n \n EUR\n \n Kindberg\n \n 0,00000\n \n 6,80000\n \n U\n \n 0,00000\n \n 6,80000\n \n U\n
\n Senuin Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n Arena Boulevard GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n BTM BAUSTOFF-TECHNIK + MISCHWERKE Gesellschaft mit beschr\u00e4nkter Haftung\n \n DE\n \n EUR\n \n Bielefeld\n \n 0,00000\n \n 15,00000\n \n U\n \n 0,00000\n \n 15,00000\n \n U\n
\n GeMoBau Gesellschaft f\u00fcr modernes Bauen mbH i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 6,00000\n \n 6,00000\n \n U\n \n 6,00000\n \n 6,00000\n \n U\n
\n German Hotel Verwaltungs GmbH\n \n DE\n \n EUR\n \n Regensburg\n \n 0,00000\n \n 0,00000\n \n U\n \n 0,00000\n \n 3,00000\n \n U\n
\n SONUS City GmbH & Co. KG in Liqu.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n UBM Development Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n Zero Bypass (Holdings) Limited\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 10,00000\n \n U\n \n 0,00000\n \n 10,00000\n \n U\n
\n AQUASYSTEMS gospodarjenje z vodami d.o.o.\n \n SI\n \n EUR\n \n Maribor\n \n 0,00000\n \n 10,00030\n \n U\n \n 0,00000\n \n 10,00030\n \n U\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Legende:\n \n

\n \n \n \n \n \n \n \n

\n \n V = Vollkonsolidierte Unternehmen\n \n

\n \n \n \n \n \n \n \n

\n \n E = At-equity konsolidierte Unternehmen\n \n

\n \n \n \n \n \n \n \n

\n \n U = Untergeordnete Unternehmen\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11557": { "value": "\n \n

\n \n 2. Konsolidierungskreis\n \n

\n \n \n \n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n \n \n \n \n \n

19. Beteiligungen an at-equity bilanzierten Unternehmen

\n \n \n \n \n \n

\n \n Bei 6 (Vorjahr: 7) Gesellschaften h\u00e4lt die Gruppe die Mehrheit der Anteile, aufgrund des Gesellschaftsvertrags ergibt sich aber keine Beherrschung, diese Gesellschaften werden daher at-equity bilanziert.\n \n

\n \n \n \n \n

\n Assoziierte Unternehmen\n

\n \n \n \n
\n Angaben zu den wesentlichen assoziierten Unternehmen\n
\n \n \n \n

\n \n Bei folgendem assoziierten Unternehmen handelt es sich um das Joint Venture LNG Onshore (czesc ladowa), welches im Rahmen der Erweiterung des Fl\u00fcssigerdgasterminals Lech Kaczy\u0144ski bei \u015awinouj\u015bciu die Ausf\u00fchrung eines Tanks samt Peripherie verantwortet. Der Sitz des Unternehmens ist in Polen. 50 % (Vorjahr: 50 %) der Anteile werden direkt von der PORR Gruppe gehalten, weitere 50 % (Vorjahr: 50 %) entfallen auf den Partner TGE Gas Engineering GmbH mit Sitz in Deutschland, welchem die Kontrolle des Unternehmens obliegt.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 80.736\n \n 35.643\n
\n Jahres\u00fcberschuss\n \n 6.291\n \n 3.694\n
\n Gesamtergebnis \n \n 6.291\n \n 3.694\n
\n Kurzfristige Verm\u00f6genswerte\n \n 52.713\n \n 25.778\n
\n Langfristige Verbindlichkeiten\n \n -618\n \n - \n
\n Kurzfristige Verbindlichkeiten\n \n -52.095\n \n -25.778\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n - \n \n - \n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.146\n \n 1.847\n
\n Den Gesellschaftern gutgeschriebene Gewinne\n \n -3.146\n \n -1.847\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n - \n \n - \n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n - \n \n - \n
\n
\n
\n
\n \n \n \n
\n Angaben zu den unwesentlichen assoziierten Unternehmen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 21.750\n \n 24.778\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n -296\n \n 658\n
\n Sonstigen Ergebnis \n \n 627\n \n 866\n
\n Gesamtergebnis \n \n 331\n \n 1.524\n
\n
\n
\n
\n \n \n \n

\n \n Zum 31. Dezember 2022 sowie zum 31. Dezember 2021 gab es keine nicht angesetzten Anteile an Verlusten assoziierter Unternehmen.\n \n

\n \n \n \n

\n Gemeinschaftsunternehmen\n

\n \n \n \n
\n Angaben zu den wesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n

\n \n Bei dem nachfolgenden Gemeinschaftsunternehmen handelt es sich um die KMG \u2013 Klinikum Management Gesellschaft mbH und ihre Tochtergesellschaft Klinikum Austria Gesundheitsgruppe GmbH (KMG Gruppe), beide mit Sitz in \u00d6sterreich. Die PORR Gruppe h\u00e4lt unmittelbar 50\u00a0% (Vorjahr: 50\u00a0%) der Anteile an der KMG Gruppe. Das Unternehmen ist im Bereich der Entwicklung und Projektaufbereitung von Spitalsprojekten t\u00e4tig.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 56.024\n \n 58.617\n
\n Abschreibungen\n \n -3.094\n \n -3.094\n
\n Zinsaufwand\n \n -151\n \n -151\n
\n Steueraufwand\n \n -2.477\n \n -3.139\n
\n Jahres\u00fcberschuss \n \n 6.045\n \n 7.129\n
\n Gesamtergebnis \n \n 6.045\n \n 7.129\n
\n Langfristige Verm\u00f6genswerte\n \n 41.208\n \n 41.357\n
\n Kurzfristige Verm\u00f6genswerte\n \n 15.921\n \n 19.663\n
\n davon liquide Mittel\n \n (8.568)\n \n (8.568)\n
\n Langfristige Verbindlichkeiten\n \n -9.201\n \n -9.282\n
\n davon langfristige finanzielle Verbindlichkeiten \n \n (-9.201)\n \n (-9.172)\n
\n Kurzfristige Verbindlichkeiten\n \n -13.802\n \n -15.688\n
\n davon kurzfristige finanzielle Verbindlichkeiten \n \n (-9.222)\n \n (-9.682)\n
\n Nettoverm\u00f6gen \n \n 34.126\n \n 36.050\n
\n Nettoverm\u00f6gen nicht kontrollierender Gesellschafter\n \n -8.689\n \n -9.308\n
\n Nettoverm\u00f6gen der kontrollierenden Gesellschafter\n \n 25.437\n \n 26.742\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n 13.370\n \n 14.486\n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.023\n \n 3.564\n
\n Erhaltene Dividenden \n \n -3.675\n \n -4.680\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n 12.718\n \n 13.370\n
\n Firmenwert\n \n 15.655\n \n 15.655\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.373\n \n 29.025\n
\n
\n
\n
\n \n \n \n
\n Angaben zu den unwesentlichen Gemeinschaftsunternehmen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.285\n \n 31.600\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n 2.136\n \n 30.754\n
\n Sonstigen Ergebnis \n \n 664\n \n 788\n
\n Gesamtergebnis \n \n 2.800\n \n 31.542\n
\n
\n
\n
\n \n \n \n

\n \n Der Anteil der Gruppe am Jahresergebnis beinhaltet auch die anteiligen Ergebnisse aus jeweils unwesentlichen Arbeitsgemeinschaften in H\u00f6he von TEUR\u00a013.356 (Vorjahr: TEUR\u00a010.974), die unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen werden.\n \n

\n \n \n \n

\n \n Die nicht angesetzten Verlustanteile an Gemeinschaftsunternehmen im Gesch\u00e4ftsjahr 2022 belaufen sich kumuliert zum 31.\u00a0Dezember\u00a02022 auf TEUR\u00a01.252 (Vorjahr: TEUR\u00a01.032).\n \n

\n \n \n \n

\n \n Bei den nachfolgend angef\u00fchrten Gemeinschaftsunternehmen handelt es sich um die zehn gr\u00f6\u00dften Arbeitsgemeinschaften gemessen am anteiligen Jahresumsatz. Die Angabe der Finanzinformationen erfolgt zu 100\u00a0%.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n ARGE-Anteil in %\n
\n ARGE\n \n 2022\n \n 2021\n \n T\u00e4tigkeit\n \n Ort\n
\n ATCOST21\n \n 61\n \n 61\n \n Errichtung Fildertunnel, Tunnel Ober- und Untert\u00fcrkheim\n \n Deutschland\n
\n PSW Limberg III\n \n 50\n \n 50\n \n Hauptbauarbeiten Pumpspeicherkraftwerk Limberg III\n \n \u00d6sterreich\n
\n U2 17-21\n \n 50\n \n 50\n \n Herstellung U-Bahn Bauabschnitte U2/17 bis U2/21\n \n \u00d6sterreich\n
\n Feste Fahrbahn Koralm\n \n 50\n \n 50\n \n Bahntechnische Ausstattung Koralmtunnel (BTA KAT)\n \n \u00d6sterreich\n
\n UK St. P\u00f6lten\n \n 40\n \n 40\n \n Gesamtverantwortliche Planung und Errichtung des Universit\u00e4tsklinikums
St. P\u00f6lten\n 		\n \u00d6sterreich\n
\n E\u00dc Filstal\n \n 50\n \n 50\n \n Bau einer Eisenbahnbr\u00fccke\n \n Deutschland\n
\n Tunnel Albaufstieg\n \n 58\n \n 58\n \n Ausf\u00fchrung Tunnel Los 1, 2 und 3\n \n Deutschland\n
\n Lederer - PORR Reininghaus Q1\n \n 50\n \n 50\n \n Neubau eines komplexen Hochhausprojektes mit einhergehender \n \n
\n \n zweigeschossiger Tiefgarage\n 		\n \u00d6sterreich\n
\n AG44\n \n 50\n \n 50\n \n GU-Vertrag zur Errichtung einer Wohnhausanlage mit vier Bauk\u00f6rpern, \n \n
\n \n einer Tiefgarage, 333 Wohnungen, 190 Stellpl\u00e4tzen\n 		\n \u00d6sterreich\n
\n Neubau Albulatunnel II\n \n 65\n \n 65\n \n Bau eines 6 km langen Ersatztunnels vom Albulatal in das Engadin\n \n Schweiz\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 156.938\n \n 84.235\n \n 89.286\n \n 93.358\n \n 71.433\n \n 27.701\n \n 28.202\n \n 23.887\n \n 19.570\n \n 11.900\n
\n Abschreibungen\n \n -2.143\n \n -1.402\n \n -1.193\n \n -3.723\n \n -48\n \n -129\n \n - \n \n -12\n \n -15\n \n -145\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -17\n \n - \n \n - \n \n - \n \n - \n \n - \n \n -2\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 15\n \n 2.821\n \n 6.665\n \n 9.897\n \n 461\n \n 44\n \n - \n \n 14\n \n - \n \n 217\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 409.401\n \n 11.585\n \n 15.388\n \n 48.094\n \n 20.615\n \n 7.771\n \n 108.002\n \n 6.184\n \n 8.457\n \n 37.532\n
\n davon liquide Mittel\n \n (74.568)\n \n (1.709)\n \n (5.864)\n \n (8.601)\n \n (7.587)\n \n (5.216)\n \n (3.161)\n \n (4.625)\n \n (2.297)\n \n (3.511)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -409.416\n \n -14.406\n \n -22.053\n \n -57.991\n \n -21.076\n \n -7.815\n \n -108.002\n \n -6.198\n \n -8.457\n \n -37.749\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 207.805\n \n 24.092\n \n 52.390\n \n 31.313\n \n 30.945\n \n 47.576\n \n 22.575\n \n 10.450\n \n 1.443\n \n 8.421\n
\n Abschreibungen\n \n -5.949\n \n -563\n \n -498\n \n -3.095\n \n -100\n \n -329\n \n -127\n \n -28\n \n -2\n \n -22\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -13\n \n - \n \n - \n \n - \n \n -1\n \n - \n \n -1\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 1.070\n \n 1.227\n \n 2.634\n \n 7.597\n \n 498\n \n 143\n \n - \n \n 16\n \n - \n \n 46\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 307.460\n \n 7.953\n \n 15.041\n \n 9.450\n \n 9.196\n \n 6.390\n \n 106.237\n \n 7.795\n \n 8.181\n \n 30.384\n
\n davon liquide Mittel\n \n (22.822)\n \n (8.401)\n \n (8.234)\n \n (6.341)\n \n (3.993)\n \n (2.093)\n \n (11.975)\n \n (3.386)\n \n (3.964)\n \n (85)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -308.530\n \n -9.180\n \n -17.675\n \n -17.047\n \n -9.694\n \n -6.533\n \n -106.237\n \n -7.811\n \n -8.181\n \n -30.430\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n

\n \n Der Anteil der Gruppe an den Jahresergebnissen der wesentlichen Arbeitsgemeinschaften betr\u00e4gt TEUR\u00a048.457 (Vorjahr: TEUR\u00a025.301) und wird unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11558": { "value": "\n

\n \n 2. Konsolidierungskreis\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Vollkonsolidierte Unternehmen 1.1.\n \n 131\n \n 135\n
\n Verschmelzungen\n \n -4\n \n -6\n
\n Liquidationen\n \n -3\n \n -4\n
\n Verk\u00e4ufe\n \n -2\n \n -1\n
\n Zugang aufgrund von Gr\u00fcndungen\n \n 7\n \n 3\n
\n Zugang aufgrund von Akquisitionen\n \n 5\n \n 4\n
\n Vollkonsolidierte Unternehmen 31.12.\n \n 134\n \n 131\n
\n davon inl\u00e4ndische Tochterunternehmen\n \n 66\n \n 66\n
\n davon ausl\u00e4ndische Tochterunternehmen\n \n 68\n \n 65\n
\n
\n
\n
\n \n

\n \n Bei einer Gesellschaft h\u00e4lt die Gruppe nur 49 % der Anteile, jedoch werden die restlichen Anteile treuh\u00e4ndisch f\u00fcr die PORR gehalten, daher wird diese Gesellschaft in den Konsolidierungskreis miteinbezogen. \n \n

\n \n

\n \n Die Verm\u00f6genswerte und Schulden, \u00fcber die aufgrund von Verk\u00e4ufen Beherrschung verloren wurde, setzen sich wie folgt zusammen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Immaterielle Verm\u00f6genswerte\n \n 169\n
\n Sachanlagen\n \n 3.901\n
\n \u00dcbrige Finanzanlagen\n \n 3.109\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 1\n
\n Latente Steueranspr\u00fcche\n \n 1.651\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Vorr\u00e4te\n \n 268\n
\n Forderungen aus Lieferungen und Leistungen\n \n 2.650\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 939\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 5\n
\n Liquide Mittel\n \n 3.679\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -139\n
\n Finanzverbindlichkeiten\n \n -1.856\n
\n Latente Steuerschulden\n \n -769\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -351\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -2.085\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -586\n
\n \u00dcbrige Verbindlichkeiten\n \n -3.003\n
\n Steuerschulden\n \n -157\n
\n
\n
\n
\n \n

\n \n Der Kaufpreis betrug TEUR\u00a027.466 und wurde in bar beglichen. Das Ergebnis aus der Ver\u00e4u\u00dferung in H\u00f6he von TEUR\u00a023.146 wird in den \u00fcbrigen betrieblichen Ertr\u00e4gen ausgewiesen.\n \n

\n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n

\n \n Im vorliegenden Konzernabschluss wurden folgende 12 Gesellschaften erstmals einbezogen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Gr\u00fcndungen\n \n Zeitpunkt der
Erstkonsolidierung\n
\n JV PORR - TM.E.\n \n 25.5.2022\n
\n JV PORR/AMW SINEVIA\n \n 24.6.2022\n
\n PONTUM Immobilien GmbH\n \n 13.7.2022\n
\n PONTUM Immobilien GmbH & Co KG\n \n 3.8.2022\n
\n IBAP Beteiligungsholding GmbH\n \n 28.11.2022\n
\n C21 Beteiligungs GmbH\n \n 20.12.2022\n
\n Obalovna Bechovice s.r.o.\n \n 22.12.2022\n
\n
\n
\n
\n \n

\n \n In diesem Zusammenhang wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Akquisitionen \n \n Zeitpunkt der
Erstkonsolidierung\n
\n PORR Stahl- und Systembau GmbH & Co KG\n \n 1.1.2022\n
\n ASCI Logistik GmbH\n \n 11.7.2022\n
\n CIS Beton GmbH\n \n 11.7.2022\n
\n G-S Stra\u00dfenbau GmbH\n \n 12.10.2022\n
\n HAT Schwertransporte GmbH\n \n 12.10.2022\n
\n
\n
\n
\n \n

\n \n F\u00fcr den Erwerb von 100 % an der G-S Stra\u00dfenbau GmbH und ihrer Tochtergesellschaft HAT Schwertransporte GmbH wurden TEUR\u00a08.534 aufgewendet. Ein Teil des Kaufpreis in H\u00f6he von TEUR\u00a07.784 wurde in bar beglichen. Gegenstand des Unternehmens ist der Betrieb eines Stra\u00dfen- und Tiefbauunternehmens sowie die Durchf\u00fchrung von Transporten, insbesondere von Baumaschinen (HAT Schwertransporte GmbH). Der Kaufpreis wurde den Verm\u00f6genswerten und Schulden der Gesellschaft vorl\u00e4ufig wie folgt zugeordnet:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Firmenwert\n \n 5.671\n
\n Sachanlagen\n \n 4.158\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 12\n
\n Latente Steueranspr\u00fcche\n \n 98\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Forderungen aus Lieferungen und Leistungen\n \n 3.189\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 237\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 196\n
\n Liquide Mittel\n \n 124\n
\n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte\n \n 253\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -25\n
\n Finanzverbindlichkeiten\n \n -1.370\n
\n Latente Steuerschulden\n \n -453\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -919\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -1.293\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -113\n
\n \u00dcbrige Verbindlichkeiten\n \n -1.194\n
\n Steuerschulden\n \n -37\n
\n Kaufpreis\n \n 8.534\n
\n
\n
\n
\n \n

\n \n Die Akquisition f\u00fchrte zum Ansatz eines steuerlich nicht abzugsf\u00e4higen Firmenwerts, da der Kaufpreis die Vorteile aus Synergie-effekten beinhaltet, dieser wurde vorl\u00e4ufig der zahlungsmittelgenerierenden Einheit Oevermann zugeordnet. Die Kaufpreiszuordnung ist insbesondere im Bereich des Sachanlageverm\u00f6gens als vorl\u00e4ufig zu betrachten. \n \n

\n \n

\n \n Bei 3 weiteren Akquisitionen wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n

\n \n Unter der Annahme eines fiktiven Erstkonsolidierungszeitpunkts mit 1.\u00a0J\u00e4nner\u00a02022 h\u00e4tte sich der Konzernumsatz sowie das Ergebnis vor Steuern wie folgt ver\u00e4ndert:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Umsatz\n \n Ergebnis vor Steuern\n
\n G-S Stra\u00dfenbau GmbH\n \n 13.696\n \n -1.013\n
\n HAT Schwertransporte GmbH\n \n 538\n \n 35\n
\n Gesamt\n \n 14.234\n \n -978\n
\n
\n
\n
\n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n

20. \u00dcbrige Finanzanlagen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
\n
\n
\n
\n \n

\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
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\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
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\n Beteiligungen\n

\n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Gesetzlicher Name\n \n L\u00e4nder-kenn-zeichen\n \n W\u00e4hrung\n \n Sitz\n \n Anteilsh\u00f6he PORR AG %\n \n Anteilsh\u00f6he PORR-Konzern % \n \n Art der Konsoli-dierung\n \n Anteilsh\u00f6he PORR AG Vorjahr %\n \n Anteilsh\u00f6he PORR-Konzern Vorjahr %\n \n Art der Konsolidierung Vorjahr\n
\n Tochterunternehmen\n
\n \"EAVG Enzersdorfer
Abfallverwertungsgesellschaft m.b.H.\"\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \"hospitals\" Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 62,90000\n \n V\n
\n A. Niederm\u00fchlbichler Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Seeboden\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n ABW Abbruch, Boden- und
Wasserreinigungs-Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Alea GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n Altlastensanierung und Abraumdeponie
Langes Feld Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 86,38750\n \n V\n \n 0,00000\n \n 86,38750\n \n V\n
\n AME Asphaltmischwerk Ennshafen GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AME Asphaltmischwerk Ennshafen
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMF - Asphaltmischanlage Feistritz GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AMF - Asphaltmischanlage Feistritz
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMO Asphaltmischwerk Oberland GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n U\n \n 0,00000\n \n 90,00000\n \n U\n
\n AMO Asphaltmischwerk Oberland GmbH & Co KG\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n V\n \n 0,00000\n \n 90,00000\n \n V\n
\n ASCI Logistik GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Asphaltmischwerk Greinsfurth GmbH\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n U\n \n 0,00000\n \n 66,66750\n \n U\n
\n Asphaltmischwerk Greinsfurth GmbH & Co OG\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n V\n \n 0,00000\n \n 66,66750\n \n V\n
\n Bautech Labor GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n bpp Bautechnik GmbH\n \n AT\n \n EUR\n \n Pichl bei Wels\n \n 0,00000\n \n 100,00000\n \n V\n
\n C21 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n CIS Beton GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Edos Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n EPS LAA 43 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FEHBERGER Stahlbau GmbH in Liqu.\n \n AT\n \n EUR\n \n V\u00f6lkermarkt\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G. Hinteregger & S\u00f6hne Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gesellschaft f\u00fcr Bauwesen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Grund- Pfahl- und Sonderbau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger Holding Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n hospitals Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 67,25000\n \n V\n \n 0,00000\n \n 74,00000\n \n V\n
\n IAT GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IBAP Beteiligungsholding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n ISHAP Geb\u00e4udedokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 87,50000\n \n V\n \n 0,00000\n \n 87,50000\n \n V\n
\n ISHAP Personaldokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n ISHAP Software Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n KOLLER TRANSPORTE - KIES - ERDBAU GMBH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kraft & W\u00e4rme Rohr- und Anlagentechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kratochwill Schotter & Beton GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kr\u00f6ll Pflasterbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n LD Recycling GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Lieferasphaltgesellschaft JAUNTAL GmbH\n \n AT\n \n EUR\n \n Klagenfurt\n \n 0,00000\n \n 71,99671\n \n V\n \n 0,00000\n \n 71,99671\n \n V\n
\n M.E.G. Mikrobiologische Erddekontamination GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n N\u00e4gele Hoch- und Tiefbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n O.M. Meissl & Co. Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA - \u00d6sterreichische Betondecken
Ausbau GmbH\n 		\n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PKM - Muldenzentrale GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 97,97021\n \n V\n \n 0,00000\n \n 97,97021\n \n V\n
\n PONTUM Immobilien GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n
\n PONTUM Immobilien GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 94,00000\n \n 100,00000\n \n V\n
\n PORR AUSTRIARAIL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n PORR Bauindustrie GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Beteiligungen und Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Infra GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Mischanlagen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Recycling GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Umwelttechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORREAL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORRisk Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Prajo & Co GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PRONAT Steinbruch Preg GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Holding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n RCH Recycling Center Himberg GmbH\n \n AT\n \n EUR\n \n Himberg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n REHA Tirol Errichtungs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Reha Zentrum M\u00fcnster Betriebs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 74,90000\n \n V\n \n 0,00000\n \n 74,90000\n \n V\n
\n Sabelo Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n U\n \n 100,00000\n \n 100,00000\n \n U\n
\n Salzburger Lieferasphalt GmbH & Co OG\n \n AT\n \n EUR\n \n Sulzau, politsche Gemeinde Werfen\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n SAM03 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schotter- und Betonwerk Karl Schwarzl
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Premst\u00e4tten\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Schotterwerk GRADENBERG Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n K\u00f6flach\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schwarzl Transport GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n STRAUSS Property Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Hochbau Burgenland GmbH\n \n AT\n \n EUR\n \n Stegersbach\n \n 0,00000\n \n 100,00000\n \n V\n
\n Wibeba Hochbau GmbH & Co. Nfg. KG\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Wiener Betriebs- und Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services Benelux soci\u00e9t\u00e9 \u00e1 responsabilit\u00e9 limit\u00e9e\n \n BE\n \n EUR\n \n Jodoigne\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bulgaria EOOD\n \n BG\n \n BGN\n \n Sofia\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Bolfing AG\n \n CH\n \n CHF\n \n Schwyz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FBB Spezialtiefbau Rebstein AG\n \n CH\n \n CHF\n \n Rebstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SUISSE AG\n \n CH\n \n CHF\n \n Altdorf\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Obalovna Bechovice s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR a.s.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services Cesko s.r.o\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services GmbH\n \n DE\n \n EUR\n \n Kaiserslautern\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n CMG Gesellschaft f\u00fcr Baulogistik GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Emil Mayr Hoch- und Tiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G-S Stra\u00dfenbau GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n HAT Schwertransporte GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger, Brandstetter & Co.
Baugesellschaft m.b.H. in Liqu.\n 		\n DE\n \n EUR\n \n Traunstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA Betondecken Ausbau Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Hochbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Ingenieurbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Verkehrswegebau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Equipment Services Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Franki GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GmbH & Co. KGaA\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 94,66235\n \n V\n \n 0,00000\n \n 94,66235\n \n V\n
\n Porr Industriebau GmbH\n \n DE\n \n EUR\n \n Passau\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Management GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Oevermann GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau GmbH & Co. KG\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n U\n
\n Porr Umwelttechnik Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Verm\u00f6gensverwaltung MURNAU GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n Radmer Kies GmbH & Co. KG\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Radmer Kiesvertrieb Verwaltungs GmbH\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n STRAUSS & CO. Development GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 94,00000\n \n V\n
\n Stump-Franki Planung GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump-Franki Spezialtiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Thorn Abwassertechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n TKDZ GmbH\n \n DE\n \n EUR\n \n Wellen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TOTALPLAN GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Unterst\u00fctzungskasse Franki Grundbau GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SLOVAKIA LTD.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR UK Ltd.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BAUVEG-WINKLER drustvo s ogranicenom odgovornoscu za projektiranje, izgradnju i nadzor u likvidaciji\n \n HR\n \n HRK\n \n Zagreb\n \n 0,00000\n \n 100,00000\n \n U\n
\n Schwarzl drustvo s ogranicenom odgovornoscu za obradu betona i sljunka\n \n HR\n \n HRK\n \n Glina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR \u00c9pit\u00e9si Kft.\"v\u00e9gelsz\u00e1mol\u00e1s alatt\"\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB GOVERNMENT SERVICES SRL\n \n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Impermeabilizzazioni Srl in Liquidazione\n \n IT\n \n EUR\n \n Bozen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GRADEZNISTVO DOOEL Skopje\n \n MK\n \n MKD\n \n Skopje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Loftesnesbrui PORR-AURSTAD ANS\n \n NO\n \n NOK\n \n Oslo\n \n \n \n \n \n \n \n \n \n 0,00000\n \n 64,95000\n \n V\n
\n PNC Norge AS\n \n NO\n \n NOK\n \n Oslo\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construction LLC under liquidation\n \n OM\n \n OMR\n \n Mascat\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n BBGS Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Hydrotechnical Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 99,90000\n \n V\n \n 0,00000\n \n 99,90000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Technological Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR - AKME
(Karpacz, Piemonte Hotel)\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR/AMW SINEVIA
(3/3 Military Task - Czarne)\n 		\n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n V\n
\n Joint Venture Tunel Swinoujscie s.c.\n \n PL\n \n PLN\n \n 0,00000\n \n 48,38100\n \n V\n \n 0,00000\n \n 48,38100\n \n V\n
\n JV PORR - TM.E\n \n PL\n \n PLN\n \n 0,00000\n \n 85,00000\n \n V\n
\n PORR Sp\u00f3lka Akcyjna\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump Franki Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Tunel Swinoujscie 2 s.c. Joint Venture\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n RADMER BAU PORTUGAL - CONSTRUCOES, LIMITADA\n \n PT\n \n EUR\n \n Lisboa\n \n 0,00000\n \n 99,00000\n \n U\n \n 0,00000\n \n 99,00000\n \n U\n
\n PORR-HBK-MIDMAC C853/2 JV (Joint Venture)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 34,00000\n \n V\n \n 0,00000\n \n 34,00000\n \n V\n
\n PORR Qatar Construction W.L.L\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n V\n \n 0,00000\n \n 49,00000\n \n V\n
\n BBGSRO Construction S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construct S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gradevinsko preduzece Porr d.o.o. - u likvidaciji\n \n RS\n \n RSD\n \n Belgrad\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW d.o.o. Nis\n \n RS\n \n RSD\n \n Nis\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija d.o.o. Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija Dva d.o.o. Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Jagodina doo Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PWW Leskovac doo Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 70,00000\n \n V\n \n 0,00000\n \n 70,00000\n \n V\n
\n PWW Prokuplje doo Prokuplje\n \n RS\n \n RSD\n \n Prokuplje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PORR Construction Pte. Ltd.\n \n SG\n \n SGD\n \n Singapur\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR - GATES R150 JV (Joint Venture)\n \n SG\n \n SGD\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n PORR s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Assoziierte Unternehmen\n
\n ABO Asphalt-Bau Oeynhausen GmbH.\n \n AT\n \n EUR\n \n Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 0,22500\n \n E\n \n 0,00000\n \n 22,50000\n \n E\n
\n ALU-SOMMER GmbH\n \n AT\n \n EUR\n \n Stoob\n \n 0,00000\n \n 49,49857\n \n E\n \n 0,00000\n \n 49,49857\n \n E\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf-Maustrenk, politische Gemeinde Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n ASF Fr\u00e4stechnik GmbH & Co KG\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Asphaltmischwerk Betriebsgesellschaft
m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n AWB Asphaltmischwerk Wei\u00dfbach
Betriebs-GmbH\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 45,00000\n \n U\n \n 0,00000\n \n 45,00000\n \n U\n
\n FMA Asphaltwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n KAB Stra\u00dfensanierung GmbH & Co KG\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n Lavanttaler Bauschutt - Recycling GmbH\n \n AT\n \n EUR\n \n Wolfsberg\n \n 0,00000\n \n 49,99999\n \n E\n \n 0,00000\n \n 49,99999\n \n E\n
\n MSO Mischanlagen GmbH Ilz & Co KG\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 47,19200\n \n E\n \n 0,00000\n \n 47,19200\n \n E\n
\n MSO Mischanlagen GmbH Pinkafeld & Co KG\n \n AT\n \n EUR\n \n Pinkafeld\n \n 0,00000\n \n 47,33333\n \n E\n \n 0,00000\n \n 47,33333\n \n E\n
\n Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,33629\n \n E\n \n 0,00000\n \n 25,10145\n \n E\n
\n QuickSpeech GmbH\n \n AT\n \n EUR\n \n Gablitz\n \n 0,00000\n \n 24,90000\n \n E\n \n 0,00000\n \n 24,90000\n \n E\n
\n RFM Asphaltmischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n E\n \n 0,00000\n \n 46,00000\n \n E\n
\n RFM Asphaltmischwerk GmbH.\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n U\n \n 0,00000\n \n 46,00000\n \n U\n
\n Sava Most Gradevinsko Preduzece OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,93000\n \n U\n \n 0,00000\n \n 27,93000\n \n U\n
\n TB Betonwerk Zams GmbH\n \n AT\n \n EUR\n \n Zams\n \n 0,00000\n \n 24,00000\n \n E\n \n 0,00000\n \n 24,00000\n \n E\n
\n Obalovna Boskovice, s.r.o.\n \n CZ\n \n CZK\n \n Boskovice\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Alexander Parkside GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASDAG Kavicsb\u00e1nya \u00e9s \u00c9pit\u00f6 Korl\u00e1tolt
Felel\u00f6ss\u00e9g\u00fc T\u00e1rsas\u00e1g\n 		\n HU\n \n HUF\n \n Janossomorja\n \n 0,00000\n \n 34,88000\n \n E\n \n 0,00000\n \n 34,88000\n \n E\n
\n BPV-METRO 4 NeKe \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g\n \n HU\n \n HUF\n \n Budapest\n \n 49,95000\n \n 49,95000\n \n U\n
\n Advanced Utility Construction and
Contracting LLC\n 		\n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Joint Venture Al Wakrah Stadium & Precinct Main Works and Masterplan (SC-14-G-171)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 33,33330\n \n E\n \n 0,00000\n \n 33,33330\n \n E\n
\n Joint Venture Al-BALAGH-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Joint Venture LNG Onshore (czesc ladowa)\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture TGE-PORR\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Gemeinschaftsunternehmen\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H. & Co. KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n AMW Asphalt-Mischwerk GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphalt-Mischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AMW Leopoldau GmbH & Co OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,34000\n \n E\n \n 0,00000\n \n 33,34000\n \n E\n
\n ARIWA Abwasserreinigung im Waldviertel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 75,00000\n \n E\n \n 0,00000\n \n 75,00000\n \n E\n
\n ASB N\u00f6rsach GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASF Fr\u00e4stechnik GmbH\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Betriebsgesellschaft m.b.H.\n \n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n U\n \n 0,00000\n \n 30,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH & Co KG\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n E\n \n 0,00000\n \n 30,00000\n \n E\n
\n Asphaltmischwerk Wei\u00dfbach GmbH & Co. Nfg.KG\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n ASTRA - BAU Gesellschaft m.b.H. Nfg. OG\n \n AT\n \n EUR\n \n Bergheim\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AUL Abfallumladelogistik Austria GmbH\n \n AT\n \n EUR\n \n Gerasdorf bei Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n CamBER22 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n CBL City Beton Logistik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n CBL City Beton Logistik GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n FMA Asphaltwerk GmbH\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n U\n \n 0,00000\n \n 35,00000\n \n U\n
\n FSF WA TVK Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Finkenweg Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Kranzlhofen GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Oberfeldstra\u00dfe
Errichtungs GmbH\n 		\n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage V\u00f6lkendorf Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage WB3 Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Gaspix Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57894\n \n U\n \n 0,00000\n \n 31,57894\n \n U\n
\n Grazer Transportbeton GmbH\n \n AT\n \n EUR\n \n Gratkorn\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n INTERGEO Umweltmanagement GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n IP Real Estate Amraser Stra\u00dfe GmbH in Liqu.\n \n AT\n \n EUR\n \n Innsbruck\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n johaNovum Projekt GmbH\n \n AT\n \n EUR\n \n Sankt Johann im Pongau\n \n 0,00000\n \n 33,30000\n \n E\n
\n KMG - Klinikum Management Gesellschaft mbH\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Lieferasphalt Gesellschaft m.b.H. & Co OG, Viecht\n \n AT\n \n EUR\n \n Viecht, politische Gemeinde
Desselbrunn\n 		\n 0,00000\n \n 33,50000\n \n E\n \n 0,00000\n \n 33,50000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG\n \n AT\n \n EUR\n \n Maria Gail, politische Gemeinde Villach\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG, Zirl\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Linzer Schlackenaufbereitungs- und
vertriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n LISAG Linzer Splitt- und Asphaltwerk GmbH.\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n LISAG Linzer Splitt- und Asphaltwerk
GmbH. & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n MSO Mischanlagen GmbH\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 66,66667\n \n U\n \n 0,00000\n \n 66,66667\n \n U\n
\n RBA - Recycling- und Betonanlagen
Ges.m.b.H. & Co. Nfg. KG\n 		\n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57895\n \n E\n \n 0,00000\n \n 31,57895\n \n E\n
\n RCM Recyclingcenter Mannersdorf GmbH\n \n AT\n \n EUR\n \n Mannersdorf am Leithagebirge\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n REHAMED Beteiligungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Salzburger Reststoffverwertung GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n SEQUELLO GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n St\u00f6ckl Schotter- und Splitterzeugung GmbH\n \n AT\n \n EUR\n \n Wei\u00dfbach bei Lofer\n \n 0,00000\n \n 40,00001\n \n E\n \n 0,00000\n \n 40,00001\n \n E\n
\n TAL Betonchemie Handel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TAM Traisental Asphaltmischwerk Ges.m.b.H.\n \n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n TAM Traisental Asphaltmischwerk
Ges.m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n Tauernkies GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TB Transportbeton GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n TBT Transportbeton Tillmitsch GmbH\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n TBT Transportbeton Tillmitsch GmbH & Co KG\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Weyerhof Steinbruch GmbH\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Weyerhof Steinbruch GmbH & Co KG\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n WPS Rohstoff GmbH\n \n AT\n \n EUR\n \n Peggau\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Obalovna Havlickuv Brod s.r.o.\n \n CZ\n \n CZK\n \n Hradec Kr\u00e1lov\u00e9\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n OBALOVNA PR\u00cdBRAM, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 37,50000\n \n E\n \n 0,00000\n \n 37,50000\n \n E\n
\n Obalovna Stredokluky s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna T\u00e1bor s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna Tyniste s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n SILASFALT s.r.o.\n \n CZ\n \n CZK\n \n Ostrava - Kuncice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Spolecne obalovny, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Alexander Parkside Verwaltungs GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphaltmischwerke Westfalen GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AVALERIA Beteiligungsgesellschaft mbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 60,00000\n \n U\n \n 0,00000\n \n 60,00000\n \n U\n
\n AVALERIA Hotel HafenCity GmbH & Co. KG\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 56,88000\n \n E\n \n 0,00000\n \n 56,88000\n \n E\n
\n Beteiligungsgesellschaft Nordharz Asphalt-Mischwerke mbH\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n H + E Haustechnik und Elektro GmbH\n \n DE\n \n EUR\n \n Plattling\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Nordharz Asphalt-Mischwerke GmbH & Co. KG\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Olympia Gate Munich Verwaltungs GmbH in Liqu.\n \n DE\n \n EUR\n \n Gr\u00fcnwald\n \n 0,00000\n \n 50,00000\n \n E\n
\n PORR Becker Abbruchtechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n M6 Duna\u00fajv\u00e1ros-Szeksz\u00e1rd \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g v.a.\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV BB CLC Societ\u00e0 Consortile a
responsabilit\u00e1 limitata\n 		\n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 51,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV MACC NAVY\n \n IT\n \n EUR\n \n 0,00000\n \n 95,00000\n \n E\n \n 0,00000\n \n 95,00000\n \n E\n
\n AF Haehre/PNC ANS (Joint Venture)\n \n NO\n \n NOK\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JOINT VENTURE FARRIS BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n JOINT VENTURE HARPE BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n \"Modzelewski & Rodek\" Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Berlin Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Joint Venture AMW SINEVIA/PORR\n \n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n E\n
\n Poleczki Amsterdam Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Poleczki Vienna Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Warsaw Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n AUCC Precast Factory LLC\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n EQCC PORR W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Hamad Bin Khalid Contracting - PORR Qatar Construction JV W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Joint Venture MIDMAC-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture MIDMAC-PORR I/C\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n D4R7 Construction s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n Slovensk\u00e9 Asfalty s.r.o.\n \n SK\n \n EUR\n \n Bratislava - mestsk\u00e1\n
cast\u00b4 Ruzinov\n 		\n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Sonstige Beteiligungen\n
\n Other equity interests\n
\n Hotel Invest Hansa FT2 GmbH & Co. KG\n \n DE\n \n EUR\n \n Hamburg\n \n 0,00000\n \n 3,00000\n \n U\n
\n BIG Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 0,00000\n \n U\n
\n KAB Stra\u00dfensanierung GmbH\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n PPP Campus Bednar Park Errichtungs- und Betriebs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Pumpspeicherkraftwerk Koralm GmbH\n \n AT\n \n EUR\n \n Garanas, politische Gemeinde
Schwanberg\n 		\n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Schaberreiter GmbH\n \n AT\n \n EUR\n \n Kindberg\n \n 0,00000\n \n 6,80000\n \n U\n \n 0,00000\n \n 6,80000\n \n U\n
\n Senuin Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n Arena Boulevard GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n BTM BAUSTOFF-TECHNIK + MISCHWERKE Gesellschaft mit beschr\u00e4nkter Haftung\n \n DE\n \n EUR\n \n Bielefeld\n \n 0,00000\n \n 15,00000\n \n U\n \n 0,00000\n \n 15,00000\n \n U\n
\n GeMoBau Gesellschaft f\u00fcr modernes Bauen mbH i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 6,00000\n \n 6,00000\n \n U\n \n 6,00000\n \n 6,00000\n \n U\n
\n German Hotel Verwaltungs GmbH\n \n DE\n \n EUR\n \n Regensburg\n \n 0,00000\n \n 0,00000\n \n U\n \n 0,00000\n \n 3,00000\n \n U\n
\n SONUS City GmbH & Co. KG in Liqu.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n UBM Development Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n Zero Bypass (Holdings) Limited\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 10,00000\n \n U\n \n 0,00000\n \n 10,00000\n \n U\n
\n AQUASYSTEMS gospodarjenje z vodami d.o.o.\n \n SI\n \n EUR\n \n Maribor\n \n 0,00000\n \n 10,00030\n \n U\n \n 0,00000\n \n 10,00030\n \n U\n
\n
\n
\n
\n \n

\n \n Legende:\n \n

\n \n

\n \n V = Vollkonsolidierte Unternehmen\n \n

\n \n

\n \n E = At-equity konsolidierte Unternehmen\n \n

\n \n

\n \n U = Untergeordnete Unternehmen\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11812": { "value": "\n \n \n \n \n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n \n \n \n \n \n

\n \n Im vorliegenden Konzernabschluss wurden folgende 12 Gesellschaften erstmals einbezogen:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Gr\u00fcndungen\n \n Zeitpunkt der
Erstkonsolidierung\n
\n JV PORR - TM.E.\n \n 25.5.2022\n
\n JV PORR/AMW SINEVIA\n \n 24.6.2022\n
\n PONTUM Immobilien GmbH\n \n 13.7.2022\n
\n PONTUM Immobilien GmbH & Co KG\n \n 3.8.2022\n
\n IBAP Beteiligungsholding GmbH\n \n 28.11.2022\n
\n C21 Beteiligungs GmbH\n \n 20.12.2022\n
\n Obalovna Bechovice s.r.o.\n \n 22.12.2022\n
\n
\n
\n
\n \n \n \n \n \n

\n \n In diesem Zusammenhang wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aufgrund von Akquisitionen \n \n Zeitpunkt der
Erstkonsolidierung\n
\n PORR Stahl- und Systembau GmbH & Co KG\n \n 1.1.2022\n
\n ASCI Logistik GmbH\n \n 11.7.2022\n
\n CIS Beton GmbH\n \n 11.7.2022\n
\n G-S Stra\u00dfenbau GmbH\n \n 12.10.2022\n
\n HAT Schwertransporte GmbH\n \n 12.10.2022\n
\n
\n
\n
\n \n \n \n \n \n

\n \n F\u00fcr den Erwerb von 100 % an der G-S Stra\u00dfenbau GmbH und ihrer Tochtergesellschaft HAT Schwertransporte GmbH wurden TEUR\u00a08.534 aufgewendet. Ein Teil des Kaufpreis in H\u00f6he von TEUR\u00a07.784 wurde in bar beglichen. Gegenstand des Unternehmens ist der Betrieb eines Stra\u00dfen- und Tiefbauunternehmens sowie die Durchf\u00fchrung von Transporten, insbesondere von Baumaschinen (HAT Schwertransporte GmbH). Der Kaufpreis wurde den Verm\u00f6genswerten und Schulden der Gesellschaft vorl\u00e4ufig wie folgt zugeordnet:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n
\n Langfristige Verm\u00f6genswerte\n
\n Firmenwert\n \n 5.671\n
\n Sachanlagen\n \n 4.158\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 12\n
\n Latente Steueranspr\u00fcche\n \n 98\n
\n Kurzfristige Verm\u00f6genswerte\n
\n Forderungen aus Lieferungen und Leistungen\n \n 3.189\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n 237\n
\n Sonstige Forderungen und Verm\u00f6genswerte\n \n 196\n
\n Liquide Mittel\n \n 124\n
\n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte\n \n 253\n
\n Langfristige Verbindlichkeiten\n
\n R\u00fcckstellungen\n \n -25\n
\n Finanzverbindlichkeiten\n \n -1.370\n
\n Latente Steuerschulden\n \n -453\n
\n Kurzfristige Verbindlichkeiten\n
\n Finanzverbindlichkeiten\n \n -919\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n -1.293\n
\n Sonstige finanzielle Verbindlichkeiten\n \n -113\n
\n \u00dcbrige Verbindlichkeiten\n \n -1.194\n
\n Steuerschulden\n \n -37\n
\n Kaufpreis\n \n 8.534\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Akquisition f\u00fchrte zum Ansatz eines steuerlich nicht abzugsf\u00e4higen Firmenwerts, da der Kaufpreis die Vorteile aus Synergie-effekten beinhaltet, dieser wurde vorl\u00e4ufig der zahlungsmittelgenerierenden Einheit Oevermann zugeordnet. Die Kaufpreiszuordnung ist insbesondere im Bereich des Sachanlageverm\u00f6gens als vorl\u00e4ufig zu betrachten. \n \n

\n \n \n \n \n \n

\n \n Bei 3 weiteren Akquisitionen wurden keine wesentlichen Verm\u00f6genswerte und Schulden miteinbezogen.\n \n

\n \n \n \n \n \n

\n \n Unter der Annahme eines fiktiven Erstkonsolidierungszeitpunkts mit 1.\u00a0J\u00e4nner\u00a02022 h\u00e4tte sich der Konzernumsatz sowie das Ergebnis vor Steuern wie folgt ver\u00e4ndert:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Umsatz\n \n Ergebnis vor Steuern\n
\n G-S Stra\u00dfenbau GmbH\n \n 13.696\n \n -1.013\n
\n HAT Schwertransporte GmbH\n \n 538\n \n 35\n
\n Gesamt\n \n 14.234\n \n -978\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11814": { "value": "\n \n \n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n \n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n \n \n \n

20. \u00dcbrige Finanzanlagen

\n \n \n \n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
\n
\n
\n
\n \n \n \n

\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n

\n \n Die sonstigen Schuldinstrumente in H\u00f6he von TEUR\u00a05.197 (Vorjahr: TEUR\u00a05.786) umfassen im Wesentlichen festverzinsliche Titel. Sie unterliegen keinen Verf\u00fcgungsbeschr\u00e4nkungen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11815": { "value": "\n \n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n \n \n

19. Beteiligungen an at-equity bilanzierten Unternehmen

\n \n \n \n

\n \n Bei 6 (Vorjahr: 7) Gesellschaften h\u00e4lt die Gruppe die Mehrheit der Anteile, aufgrund des Gesellschaftsvertrags ergibt sich aber keine Beherrschung, diese Gesellschaften werden daher at-equity bilanziert.\n \n

\n \n \n

\n Gemeinschaftsunternehmen\n

\n \n
\n Angaben zu den wesentlichen Gemeinschaftsunternehmen\n
\n \n

\n \n Bei dem nachfolgenden Gemeinschaftsunternehmen handelt es sich um die KMG \u2013 Klinikum Management Gesellschaft mbH und ihre Tochtergesellschaft Klinikum Austria Gesundheitsgruppe GmbH (KMG Gruppe), beide mit Sitz in \u00d6sterreich. Die PORR Gruppe h\u00e4lt unmittelbar 50\u00a0% (Vorjahr: 50\u00a0%) der Anteile an der KMG Gruppe. Das Unternehmen ist im Bereich der Entwicklung und Projektaufbereitung von Spitalsprojekten t\u00e4tig.\n \n

\n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 56.024\n \n 58.617\n
\n Abschreibungen\n \n -3.094\n \n -3.094\n
\n Zinsaufwand\n \n -151\n \n -151\n
\n Steueraufwand\n \n -2.477\n \n -3.139\n
\n Jahres\u00fcberschuss \n \n 6.045\n \n 7.129\n
\n Gesamtergebnis \n \n 6.045\n \n 7.129\n
\n Langfristige Verm\u00f6genswerte\n \n 41.208\n \n 41.357\n
\n Kurzfristige Verm\u00f6genswerte\n \n 15.921\n \n 19.663\n
\n davon liquide Mittel\n \n (8.568)\n \n (8.568)\n
\n Langfristige Verbindlichkeiten\n \n -9.201\n \n -9.282\n
\n davon langfristige finanzielle Verbindlichkeiten \n \n (-9.201)\n \n (-9.172)\n
\n Kurzfristige Verbindlichkeiten\n \n -13.802\n \n -15.688\n
\n davon kurzfristige finanzielle Verbindlichkeiten \n \n (-9.222)\n \n (-9.682)\n
\n Nettoverm\u00f6gen \n \n 34.126\n \n 36.050\n
\n Nettoverm\u00f6gen nicht kontrollierender Gesellschafter\n \n -8.689\n \n -9.308\n
\n Nettoverm\u00f6gen der kontrollierenden Gesellschafter\n \n 25.437\n \n 26.742\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n 13.370\n \n 14.486\n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.023\n \n 3.564\n
\n Erhaltene Dividenden \n \n -3.675\n \n -4.680\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n 12.718\n \n 13.370\n
\n Firmenwert\n \n 15.655\n \n 15.655\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.373\n \n 29.025\n
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\n Angaben zu den unwesentlichen Gemeinschaftsunternehmen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 28.285\n \n 31.600\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n 2.136\n \n 30.754\n
\n Sonstigen Ergebnis \n \n 664\n \n 788\n
\n Gesamtergebnis \n \n 2.800\n \n 31.542\n
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\n \n Der Anteil der Gruppe am Jahresergebnis beinhaltet auch die anteiligen Ergebnisse aus jeweils unwesentlichen Arbeitsgemeinschaften in H\u00f6he von TEUR\u00a013.356 (Vorjahr: TEUR\u00a010.974), die unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen werden.\n \n

\n \n

\n \n Die nicht angesetzten Verlustanteile an Gemeinschaftsunternehmen im Gesch\u00e4ftsjahr 2022 belaufen sich kumuliert zum 31.\u00a0Dezember\u00a02022 auf TEUR\u00a01.252 (Vorjahr: TEUR\u00a01.032).\n \n

\n \n

\n \n Bei den nachfolgend angef\u00fchrten Gemeinschaftsunternehmen handelt es sich um die zehn gr\u00f6\u00dften Arbeitsgemeinschaften gemessen am anteiligen Jahresumsatz. Die Angabe der Finanzinformationen erfolgt zu 100\u00a0%.\n \n

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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n ARGE-Anteil in %\n
\n ARGE\n \n 2022\n \n 2021\n \n T\u00e4tigkeit\n \n Ort\n
\n ATCOST21\n \n 61\n \n 61\n \n Errichtung Fildertunnel, Tunnel Ober- und Untert\u00fcrkheim\n \n Deutschland\n
\n PSW Limberg III\n \n 50\n \n 50\n \n Hauptbauarbeiten Pumpspeicherkraftwerk Limberg III\n \n \u00d6sterreich\n
\n U2 17-21\n \n 50\n \n 50\n \n Herstellung U-Bahn Bauabschnitte U2/17 bis U2/21\n \n \u00d6sterreich\n
\n Feste Fahrbahn Koralm\n \n 50\n \n 50\n \n Bahntechnische Ausstattung Koralmtunnel (BTA KAT)\n \n \u00d6sterreich\n
\n UK St. P\u00f6lten\n \n 40\n \n 40\n \n Gesamtverantwortliche Planung und Errichtung des Universit\u00e4tsklinikums
St. P\u00f6lten\n 		\n \u00d6sterreich\n
\n E\u00dc Filstal\n \n 50\n \n 50\n \n Bau einer Eisenbahnbr\u00fccke\n \n Deutschland\n
\n Tunnel Albaufstieg\n \n 58\n \n 58\n \n Ausf\u00fchrung Tunnel Los 1, 2 und 3\n \n Deutschland\n
\n Lederer - PORR Reininghaus Q1\n \n 50\n \n 50\n \n Neubau eines komplexen Hochhausprojektes mit einhergehender \n \n
\n \n zweigeschossiger Tiefgarage\n 		\n \u00d6sterreich\n
\n AG44\n \n 50\n \n 50\n \n GU-Vertrag zur Errichtung einer Wohnhausanlage mit vier Bauk\u00f6rpern, \n \n
\n \n einer Tiefgarage, 333 Wohnungen, 190 Stellpl\u00e4tzen\n 		\n \u00d6sterreich\n
\n Neubau Albulatunnel II\n \n 65\n \n 65\n \n Bau eines 6 km langen Ersatztunnels vom Albulatal in das Engadin\n \n Schweiz\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 156.938\n \n 84.235\n \n 89.286\n \n 93.358\n \n 71.433\n \n 27.701\n \n 28.202\n \n 23.887\n \n 19.570\n \n 11.900\n
\n Abschreibungen\n \n -2.143\n \n -1.402\n \n -1.193\n \n -3.723\n \n -48\n \n -129\n \n - \n \n -12\n \n -15\n \n -145\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -17\n \n - \n \n - \n \n - \n \n - \n \n - \n \n -2\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 15\n \n 2.821\n \n 6.665\n \n 9.897\n \n 461\n \n 44\n \n - \n \n 14\n \n - \n \n 217\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 409.401\n \n 11.585\n \n 15.388\n \n 48.094\n \n 20.615\n \n 7.771\n \n 108.002\n \n 6.184\n \n 8.457\n \n 37.532\n
\n davon liquide Mittel\n \n (74.568)\n \n (1.709)\n \n (5.864)\n \n (8.601)\n \n (7.587)\n \n (5.216)\n \n (3.161)\n \n (4.625)\n \n (2.297)\n \n (3.511)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -409.416\n \n -14.406\n \n -22.053\n \n -57.991\n \n -21.076\n \n -7.815\n \n -108.002\n \n -6.198\n \n -8.457\n \n -37.749\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 in TEUR\n \n ATCOST21\n \n PSW
Limberg III\n 		\n U2 17-21\n \n Feste Fahrbahn Koralm\n \n UK St. P\u00f6lten\n \n E\u00dc Filstal\n \n Tunnel Albaufstieg\n \n Lederer -
PORR Reininghaus Q1\n 		\n AG44\n \n Neubau Albula-
tunnel II\n
\n Umsatz\n \n 207.805\n \n 24.092\n \n 52.390\n \n 31.313\n \n 30.945\n \n 47.576\n \n 22.575\n \n 10.450\n \n 1.443\n \n 8.421\n
\n Abschreibungen\n \n -5.949\n \n -563\n \n -498\n \n -3.095\n \n -100\n \n -329\n \n -127\n \n -28\n \n -2\n \n -22\n
\n Zinsaufwand\n \n - \n \n - \n \n - \n \n -13\n \n - \n \n - \n \n - \n \n -1\n \n - \n \n -1\n
\n Langfristige
Verm\u00f6genswerte\n 		\n 1.070\n \n 1.227\n \n 2.634\n \n 7.597\n \n 498\n \n 143\n \n - \n \n 16\n \n - \n \n 46\n
\n Kurzfristige \n \n
\n \n Verm\u00f6genswerte\n 		\n 307.460\n \n 7.953\n \n 15.041\n \n 9.450\n \n 9.196\n \n 6.390\n \n 106.237\n \n 7.795\n \n 8.181\n \n 30.384\n
\n davon liquide Mittel\n \n (22.822)\n \n (8.401)\n \n (8.234)\n \n (6.341)\n \n (3.993)\n \n (2.093)\n \n (11.975)\n \n (3.386)\n \n (3.964)\n \n (85)\n
\n Langfristige
Verbindlichkeiten\n 		\n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n Kurzfristige
Verbindlichkeiten\n 		\n -308.530\n \n -9.180\n \n -17.675\n \n -17.047\n \n -9.694\n \n -6.533\n \n -106.237\n \n -7.811\n \n -8.181\n \n -30.430\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n \n - \n
\n
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\n \n

\n \n Der Anteil der Gruppe an den Jahresergebnissen der wesentlichen Arbeitsgemeinschaften betr\u00e4gt TEUR\u00a048.457 (Vorjahr: TEUR\u00a025.301) und wird unter den Forderungen bzw. Verbindlichkeiten aus Lieferungen und Leistungen ausgewiesen.\n \n

\n \n \n \n

\n Beteiligungen\n

\n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Gesetzlicher Name\n \n L\u00e4nder-kenn-zeichen\n \n W\u00e4hrung\n \n Sitz\n \n Anteilsh\u00f6he PORR AG %\n \n Anteilsh\u00f6he PORR-Konzern % \n \n Art der Konsoli-dierung\n \n Anteilsh\u00f6he PORR AG Vorjahr %\n \n Anteilsh\u00f6he PORR-Konzern Vorjahr %\n \n Art der Konsolidierung Vorjahr\n
\n Tochterunternehmen\n
\n \"EAVG Enzersdorfer
Abfallverwertungsgesellschaft m.b.H.\"\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \"hospitals\" Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 62,90000\n \n V\n
\n A. Niederm\u00fchlbichler Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Seeboden\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n ABW Abbruch, Boden- und
Wasserreinigungs-Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Alea GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n Altlastensanierung und Abraumdeponie
Langes Feld Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 86,38750\n \n V\n \n 0,00000\n \n 86,38750\n \n V\n
\n AME Asphaltmischwerk Ennshafen GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AME Asphaltmischwerk Ennshafen
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMF - Asphaltmischanlage Feistritz GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AMF - Asphaltmischanlage Feistritz
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMO Asphaltmischwerk Oberland GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n U\n \n 0,00000\n \n 90,00000\n \n U\n
\n AMO Asphaltmischwerk Oberland GmbH & Co KG\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n V\n \n 0,00000\n \n 90,00000\n \n V\n
\n ASCI Logistik GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Asphaltmischwerk Greinsfurth GmbH\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n U\n \n 0,00000\n \n 66,66750\n \n U\n
\n Asphaltmischwerk Greinsfurth GmbH & Co OG\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n V\n \n 0,00000\n \n 66,66750\n \n V\n
\n Bautech Labor GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n bpp Bautechnik GmbH\n \n AT\n \n EUR\n \n Pichl bei Wels\n \n 0,00000\n \n 100,00000\n \n V\n
\n C21 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n CIS Beton GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Edos Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n EPS LAA 43 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FEHBERGER Stahlbau GmbH in Liqu.\n \n AT\n \n EUR\n \n V\u00f6lkermarkt\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G. Hinteregger & S\u00f6hne Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gesellschaft f\u00fcr Bauwesen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Grund- Pfahl- und Sonderbau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger Holding Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n hospitals Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 67,25000\n \n V\n \n 0,00000\n \n 74,00000\n \n V\n
\n IAT GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IBAP Beteiligungsholding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n ISHAP Geb\u00e4udedokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 87,50000\n \n V\n \n 0,00000\n \n 87,50000\n \n V\n
\n ISHAP Personaldokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n ISHAP Software Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n KOLLER TRANSPORTE - KIES - ERDBAU GMBH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kraft & W\u00e4rme Rohr- und Anlagentechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kratochwill Schotter & Beton GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kr\u00f6ll Pflasterbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n LD Recycling GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Lieferasphaltgesellschaft JAUNTAL GmbH\n \n AT\n \n EUR\n \n Klagenfurt\n \n 0,00000\n \n 71,99671\n \n V\n \n 0,00000\n \n 71,99671\n \n V\n
\n M.E.G. Mikrobiologische Erddekontamination GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n N\u00e4gele Hoch- und Tiefbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n O.M. Meissl & Co. Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA - \u00d6sterreichische Betondecken
Ausbau GmbH\n 		\n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PKM - Muldenzentrale GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 97,97021\n \n V\n \n 0,00000\n \n 97,97021\n \n V\n
\n PONTUM Immobilien GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n
\n PONTUM Immobilien GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 94,00000\n \n 100,00000\n \n V\n
\n PORR AUSTRIARAIL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n PORR Bauindustrie GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Beteiligungen und Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Infra GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Mischanlagen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Recycling GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Umwelttechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORREAL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORRisk Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Prajo & Co GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PRONAT Steinbruch Preg GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Holding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n RCH Recycling Center Himberg GmbH\n \n AT\n \n EUR\n \n Himberg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n REHA Tirol Errichtungs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Reha Zentrum M\u00fcnster Betriebs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 74,90000\n \n V\n \n 0,00000\n \n 74,90000\n \n V\n
\n Sabelo Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n U\n \n 100,00000\n \n 100,00000\n \n U\n
\n Salzburger Lieferasphalt GmbH & Co OG\n \n AT\n \n EUR\n \n Sulzau, politsche Gemeinde Werfen\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n SAM03 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schotter- und Betonwerk Karl Schwarzl
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Premst\u00e4tten\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Schotterwerk GRADENBERG Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n K\u00f6flach\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schwarzl Transport GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n STRAUSS Property Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Hochbau Burgenland GmbH\n \n AT\n \n EUR\n \n Stegersbach\n \n 0,00000\n \n 100,00000\n \n V\n
\n Wibeba Hochbau GmbH & Co. Nfg. KG\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Wiener Betriebs- und Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services Benelux soci\u00e9t\u00e9 \u00e1 responsabilit\u00e9 limit\u00e9e\n \n BE\n \n EUR\n \n Jodoigne\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bulgaria EOOD\n \n BG\n \n BGN\n \n Sofia\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Bolfing AG\n \n CH\n \n CHF\n \n Schwyz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FBB Spezialtiefbau Rebstein AG\n \n CH\n \n CHF\n \n Rebstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SUISSE AG\n \n CH\n \n CHF\n \n Altdorf\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Obalovna Bechovice s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR a.s.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services Cesko s.r.o\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services GmbH\n \n DE\n \n EUR\n \n Kaiserslautern\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n CMG Gesellschaft f\u00fcr Baulogistik GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Emil Mayr Hoch- und Tiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G-S Stra\u00dfenbau GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n HAT Schwertransporte GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger, Brandstetter & Co.
Baugesellschaft m.b.H. in Liqu.\n 		\n DE\n \n EUR\n \n Traunstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA Betondecken Ausbau Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Hochbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Ingenieurbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Verkehrswegebau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Equipment Services Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Franki GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GmbH & Co. KGaA\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 94,66235\n \n V\n \n 0,00000\n \n 94,66235\n \n V\n
\n Porr Industriebau GmbH\n \n DE\n \n EUR\n \n Passau\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Management GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Oevermann GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau GmbH & Co. KG\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n U\n
\n Porr Umwelttechnik Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Verm\u00f6gensverwaltung MURNAU GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n Radmer Kies GmbH & Co. KG\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Radmer Kiesvertrieb Verwaltungs GmbH\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n STRAUSS & CO. Development GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 94,00000\n \n V\n
\n Stump-Franki Planung GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump-Franki Spezialtiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Thorn Abwassertechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n TKDZ GmbH\n \n DE\n \n EUR\n \n Wellen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TOTALPLAN GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Unterst\u00fctzungskasse Franki Grundbau GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SLOVAKIA LTD.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR UK Ltd.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BAUVEG-WINKLER drustvo s ogranicenom odgovornoscu za projektiranje, izgradnju i nadzor u likvidaciji\n \n HR\n \n HRK\n \n Zagreb\n \n 0,00000\n \n 100,00000\n \n U\n
\n Schwarzl drustvo s ogranicenom odgovornoscu za obradu betona i sljunka\n \n HR\n \n HRK\n \n Glina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR \u00c9pit\u00e9si Kft.\"v\u00e9gelsz\u00e1mol\u00e1s alatt\"\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB GOVERNMENT SERVICES SRL\n \n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Impermeabilizzazioni Srl in Liquidazione\n \n IT\n \n EUR\n \n Bozen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GRADEZNISTVO DOOEL Skopje\n \n MK\n \n MKD\n \n Skopje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Loftesnesbrui PORR-AURSTAD ANS\n \n NO\n \n NOK\n \n Oslo\n \n \n \n \n \n \n \n \n \n 0,00000\n \n 64,95000\n \n V\n
\n PNC Norge AS\n \n NO\n \n NOK\n \n Oslo\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construction LLC under liquidation\n \n OM\n \n OMR\n \n Mascat\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n BBGS Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Hydrotechnical Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 99,90000\n \n V\n \n 0,00000\n \n 99,90000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Technological Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR - AKME
(Karpacz, Piemonte Hotel)\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR/AMW SINEVIA
(3/3 Military Task - Czarne)\n 		\n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n V\n
\n Joint Venture Tunel Swinoujscie s.c.\n \n PL\n \n PLN\n \n 0,00000\n \n 48,38100\n \n V\n \n 0,00000\n \n 48,38100\n \n V\n
\n JV PORR - TM.E\n \n PL\n \n PLN\n \n 0,00000\n \n 85,00000\n \n V\n
\n PORR Sp\u00f3lka Akcyjna\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump Franki Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Tunel Swinoujscie 2 s.c. Joint Venture\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n RADMER BAU PORTUGAL - CONSTRUCOES, LIMITADA\n \n PT\n \n EUR\n \n Lisboa\n \n 0,00000\n \n 99,00000\n \n U\n \n 0,00000\n \n 99,00000\n \n U\n
\n PORR-HBK-MIDMAC C853/2 JV (Joint Venture)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 34,00000\n \n V\n \n 0,00000\n \n 34,00000\n \n V\n
\n PORR Qatar Construction W.L.L\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n V\n \n 0,00000\n \n 49,00000\n \n V\n
\n BBGSRO Construction S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construct S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gradevinsko preduzece Porr d.o.o. - u likvidaciji\n \n RS\n \n RSD\n \n Belgrad\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW d.o.o. Nis\n \n RS\n \n RSD\n \n Nis\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija d.o.o. Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija Dva d.o.o. Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Jagodina doo Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PWW Leskovac doo Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 70,00000\n \n V\n \n 0,00000\n \n 70,00000\n \n V\n
\n PWW Prokuplje doo Prokuplje\n \n RS\n \n RSD\n \n Prokuplje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PORR Construction Pte. Ltd.\n \n SG\n \n SGD\n \n Singapur\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR - GATES R150 JV (Joint Venture)\n \n SG\n \n SGD\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n PORR s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Assoziierte Unternehmen\n
\n ABO Asphalt-Bau Oeynhausen GmbH.\n \n AT\n \n EUR\n \n Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 0,22500\n \n E\n \n 0,00000\n \n 22,50000\n \n E\n
\n ALU-SOMMER GmbH\n \n AT\n \n EUR\n \n Stoob\n \n 0,00000\n \n 49,49857\n \n E\n \n 0,00000\n \n 49,49857\n \n E\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf-Maustrenk, politische Gemeinde Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n ASF Fr\u00e4stechnik GmbH & Co KG\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Asphaltmischwerk Betriebsgesellschaft
m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n AWB Asphaltmischwerk Wei\u00dfbach
Betriebs-GmbH\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 45,00000\n \n U\n \n 0,00000\n \n 45,00000\n \n U\n
\n FMA Asphaltwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n KAB Stra\u00dfensanierung GmbH & Co KG\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n Lavanttaler Bauschutt - Recycling GmbH\n \n AT\n \n EUR\n \n Wolfsberg\n \n 0,00000\n \n 49,99999\n \n E\n \n 0,00000\n \n 49,99999\n \n E\n
\n MSO Mischanlagen GmbH Ilz & Co KG\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 47,19200\n \n E\n \n 0,00000\n \n 47,19200\n \n E\n
\n MSO Mischanlagen GmbH Pinkafeld & Co KG\n \n AT\n \n EUR\n \n Pinkafeld\n \n 0,00000\n \n 47,33333\n \n E\n \n 0,00000\n \n 47,33333\n \n E\n
\n Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,33629\n \n E\n \n 0,00000\n \n 25,10145\n \n E\n
\n QuickSpeech GmbH\n \n AT\n \n EUR\n \n Gablitz\n \n 0,00000\n \n 24,90000\n \n E\n \n 0,00000\n \n 24,90000\n \n E\n
\n RFM Asphaltmischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n E\n \n 0,00000\n \n 46,00000\n \n E\n
\n RFM Asphaltmischwerk GmbH.\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n U\n \n 0,00000\n \n 46,00000\n \n U\n
\n Sava Most Gradevinsko Preduzece OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,93000\n \n U\n \n 0,00000\n \n 27,93000\n \n U\n
\n TB Betonwerk Zams GmbH\n \n AT\n \n EUR\n \n Zams\n \n 0,00000\n \n 24,00000\n \n E\n \n 0,00000\n \n 24,00000\n \n E\n
\n Obalovna Boskovice, s.r.o.\n \n CZ\n \n CZK\n \n Boskovice\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Alexander Parkside GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASDAG Kavicsb\u00e1nya \u00e9s \u00c9pit\u00f6 Korl\u00e1tolt
Felel\u00f6ss\u00e9g\u00fc T\u00e1rsas\u00e1g\n 		\n HU\n \n HUF\n \n Janossomorja\n \n 0,00000\n \n 34,88000\n \n E\n \n 0,00000\n \n 34,88000\n \n E\n
\n BPV-METRO 4 NeKe \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g\n \n HU\n \n HUF\n \n Budapest\n \n 49,95000\n \n 49,95000\n \n U\n
\n Advanced Utility Construction and
Contracting LLC\n 		\n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Joint Venture Al Wakrah Stadium & Precinct Main Works and Masterplan (SC-14-G-171)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 33,33330\n \n E\n \n 0,00000\n \n 33,33330\n \n E\n
\n Joint Venture Al-BALAGH-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Joint Venture LNG Onshore (czesc ladowa)\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture TGE-PORR\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Gemeinschaftsunternehmen\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H. & Co. KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n AMW Asphalt-Mischwerk GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphalt-Mischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AMW Leopoldau GmbH & Co OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,34000\n \n E\n \n 0,00000\n \n 33,34000\n \n E\n
\n ARIWA Abwasserreinigung im Waldviertel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 75,00000\n \n E\n \n 0,00000\n \n 75,00000\n \n E\n
\n ASB N\u00f6rsach GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASF Fr\u00e4stechnik GmbH\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Betriebsgesellschaft m.b.H.\n \n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n U\n \n 0,00000\n \n 30,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH & Co KG\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n E\n \n 0,00000\n \n 30,00000\n \n E\n
\n Asphaltmischwerk Wei\u00dfbach GmbH & Co. Nfg.KG\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n ASTRA - BAU Gesellschaft m.b.H. Nfg. OG\n \n AT\n \n EUR\n \n Bergheim\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AUL Abfallumladelogistik Austria GmbH\n \n AT\n \n EUR\n \n Gerasdorf bei Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n CamBER22 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n CBL City Beton Logistik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n CBL City Beton Logistik GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n FMA Asphaltwerk GmbH\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n U\n \n 0,00000\n \n 35,00000\n \n U\n
\n FSF WA TVK Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Finkenweg Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Kranzlhofen GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Oberfeldstra\u00dfe
Errichtungs GmbH\n 		\n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage V\u00f6lkendorf Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage WB3 Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Gaspix Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57894\n \n U\n \n 0,00000\n \n 31,57894\n \n U\n
\n Grazer Transportbeton GmbH\n \n AT\n \n EUR\n \n Gratkorn\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n INTERGEO Umweltmanagement GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n IP Real Estate Amraser Stra\u00dfe GmbH in Liqu.\n \n AT\n \n EUR\n \n Innsbruck\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n johaNovum Projekt GmbH\n \n AT\n \n EUR\n \n Sankt Johann im Pongau\n \n 0,00000\n \n 33,30000\n \n E\n
\n KMG - Klinikum Management Gesellschaft mbH\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Lieferasphalt Gesellschaft m.b.H. & Co OG, Viecht\n \n AT\n \n EUR\n \n Viecht, politische Gemeinde
Desselbrunn\n 		\n 0,00000\n \n 33,50000\n \n E\n \n 0,00000\n \n 33,50000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG\n \n AT\n \n EUR\n \n Maria Gail, politische Gemeinde Villach\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG, Zirl\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Linzer Schlackenaufbereitungs- und
vertriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n LISAG Linzer Splitt- und Asphaltwerk GmbH.\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n LISAG Linzer Splitt- und Asphaltwerk
GmbH. & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n MSO Mischanlagen GmbH\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 66,66667\n \n U\n \n 0,00000\n \n 66,66667\n \n U\n
\n RBA - Recycling- und Betonanlagen
Ges.m.b.H. & Co. Nfg. KG\n 		\n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57895\n \n E\n \n 0,00000\n \n 31,57895\n \n E\n
\n RCM Recyclingcenter Mannersdorf GmbH\n \n AT\n \n EUR\n \n Mannersdorf am Leithagebirge\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n REHAMED Beteiligungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Salzburger Reststoffverwertung GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n SEQUELLO GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n St\u00f6ckl Schotter- und Splitterzeugung GmbH\n \n AT\n \n EUR\n \n Wei\u00dfbach bei Lofer\n \n 0,00000\n \n 40,00001\n \n E\n \n 0,00000\n \n 40,00001\n \n E\n
\n TAL Betonchemie Handel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TAM Traisental Asphaltmischwerk Ges.m.b.H.\n \n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n TAM Traisental Asphaltmischwerk
Ges.m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n Tauernkies GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TB Transportbeton GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n TBT Transportbeton Tillmitsch GmbH\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n TBT Transportbeton Tillmitsch GmbH & Co KG\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Weyerhof Steinbruch GmbH\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Weyerhof Steinbruch GmbH & Co KG\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n WPS Rohstoff GmbH\n \n AT\n \n EUR\n \n Peggau\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Obalovna Havlickuv Brod s.r.o.\n \n CZ\n \n CZK\n \n Hradec Kr\u00e1lov\u00e9\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n OBALOVNA PR\u00cdBRAM, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 37,50000\n \n E\n \n 0,00000\n \n 37,50000\n \n E\n
\n Obalovna Stredokluky s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna T\u00e1bor s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna Tyniste s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n SILASFALT s.r.o.\n \n CZ\n \n CZK\n \n Ostrava - Kuncice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Spolecne obalovny, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Alexander Parkside Verwaltungs GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphaltmischwerke Westfalen GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AVALERIA Beteiligungsgesellschaft mbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 60,00000\n \n U\n \n 0,00000\n \n 60,00000\n \n U\n
\n AVALERIA Hotel HafenCity GmbH & Co. KG\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 56,88000\n \n E\n \n 0,00000\n \n 56,88000\n \n E\n
\n Beteiligungsgesellschaft Nordharz Asphalt-Mischwerke mbH\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n H + E Haustechnik und Elektro GmbH\n \n DE\n \n EUR\n \n Plattling\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Nordharz Asphalt-Mischwerke GmbH & Co. KG\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Olympia Gate Munich Verwaltungs GmbH in Liqu.\n \n DE\n \n EUR\n \n Gr\u00fcnwald\n \n 0,00000\n \n 50,00000\n \n E\n
\n PORR Becker Abbruchtechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n M6 Duna\u00fajv\u00e1ros-Szeksz\u00e1rd \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g v.a.\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV BB CLC Societ\u00e0 Consortile a
responsabilit\u00e1 limitata\n 		\n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 51,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV MACC NAVY\n \n IT\n \n EUR\n \n 0,00000\n \n 95,00000\n \n E\n \n 0,00000\n \n 95,00000\n \n E\n
\n AF Haehre/PNC ANS (Joint Venture)\n \n NO\n \n NOK\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JOINT VENTURE FARRIS BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n JOINT VENTURE HARPE BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n \"Modzelewski & Rodek\" Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Berlin Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Joint Venture AMW SINEVIA/PORR\n \n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n E\n
\n Poleczki Amsterdam Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Poleczki Vienna Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Warsaw Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n AUCC Precast Factory LLC\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n EQCC PORR W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Hamad Bin Khalid Contracting - PORR Qatar Construction JV W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Joint Venture MIDMAC-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture MIDMAC-PORR I/C\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n D4R7 Construction s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n Slovensk\u00e9 Asfalty s.r.o.\n \n SK\n \n EUR\n \n Bratislava - mestsk\u00e1\n
cast\u00b4 Ruzinov\n 		\n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Sonstige Beteiligungen\n
\n Other equity interests\n
\n Hotel Invest Hansa FT2 GmbH & Co. KG\n \n DE\n \n EUR\n \n Hamburg\n \n 0,00000\n \n 3,00000\n \n U\n
\n BIG Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 0,00000\n \n U\n
\n KAB Stra\u00dfensanierung GmbH\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n PPP Campus Bednar Park Errichtungs- und Betriebs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Pumpspeicherkraftwerk Koralm GmbH\n \n AT\n \n EUR\n \n Garanas, politische Gemeinde
Schwanberg\n 		\n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Schaberreiter GmbH\n \n AT\n \n EUR\n \n Kindberg\n \n 0,00000\n \n 6,80000\n \n U\n \n 0,00000\n \n 6,80000\n \n U\n
\n Senuin Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n Arena Boulevard GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n BTM BAUSTOFF-TECHNIK + MISCHWERKE Gesellschaft mit beschr\u00e4nkter Haftung\n \n DE\n \n EUR\n \n Bielefeld\n \n 0,00000\n \n 15,00000\n \n U\n \n 0,00000\n \n 15,00000\n \n U\n
\n GeMoBau Gesellschaft f\u00fcr modernes Bauen mbH i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 6,00000\n \n 6,00000\n \n U\n \n 6,00000\n \n 6,00000\n \n U\n
\n German Hotel Verwaltungs GmbH\n \n DE\n \n EUR\n \n Regensburg\n \n 0,00000\n \n 0,00000\n \n U\n \n 0,00000\n \n 3,00000\n \n U\n
\n SONUS City GmbH & Co. KG in Liqu.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n UBM Development Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n Zero Bypass (Holdings) Limited\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 10,00000\n \n U\n \n 0,00000\n \n 10,00000\n \n U\n
\n AQUASYSTEMS gospodarjenje z vodami d.o.o.\n \n SI\n \n EUR\n \n Maribor\n \n 0,00000\n \n 10,00030\n \n U\n \n 0,00000\n \n 10,00030\n \n U\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Legende:\n \n

\n \n \n \n \n \n

\n \n V = Vollkonsolidierte Unternehmen\n \n

\n \n \n \n \n \n

\n \n E = At-equity konsolidierte Unternehmen\n \n

\n \n \n \n \n \n

\n \n U = Untergeordnete Unternehmen\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f11816": { "value": "\n \n

\n \n 2.1. Erstkonsolidierungen\n \n

\n \n \n \n

\n \n Au\u00dferdem wurden 53 (Vorjahr: 51) inl\u00e4ndische und 38 (Vorjahr: 39) ausl\u00e4ndische assoziierte Unternehmen und Gemeinschaftsunternehmen nach der at-equity-Methode bewertet. Die einbezogenen Tochterunternehmen und die at-equity bilanzierten Unternehmen sind aus der Beteiligungsliste (siehe Beilage) ersichtlich. Gesellschaften, die f\u00fcr den Konzernabschluss von untergeordneter Bedeutung sind, werden nicht einbezogen. 14 (Vorjahr: 11) Tochtergesellschaften sowie 23 (Vorjahr: 24) Beteiligungen an assoziierten Unternehmen und Gemeinschaftsunternehmen wurden demgem\u00e4\u00df nicht in die Konsolidierung bzw. at-equity Bilanzierung einbezogen, es handelt sich im Wesentlichen um Komplement\u00e4rgesellschaften.\n \n

\n \n \n

19. Beteiligungen an at-equity bilanzierten Unternehmen

\n \n

\n \n Bei 6 (Vorjahr: 7) Gesellschaften h\u00e4lt die Gruppe die Mehrheit der Anteile, aufgrund des Gesellschaftsvertrags ergibt sich aber keine Beherrschung, diese Gesellschaften werden daher at-equity bilanziert.\n \n

\n \n

\n Assoziierte Unternehmen\n

\n \n
\n Angaben zu den wesentlichen assoziierten Unternehmen\n
\n \n

\n \n Bei folgendem assoziierten Unternehmen handelt es sich um das Joint Venture LNG Onshore (czesc ladowa), welches im Rahmen der Erweiterung des Fl\u00fcssigerdgasterminals Lech Kaczy\u0144ski bei \u015awinouj\u015bciu die Ausf\u00fchrung eines Tanks samt Peripherie verantwortet. Der Sitz des Unternehmens ist in Polen. 50 % (Vorjahr: 50 %) der Anteile werden direkt von der PORR Gruppe gehalten, weitere 50 % (Vorjahr: 50 %) entfallen auf den Partner TGE Gas Engineering GmbH mit Sitz in Deutschland, welchem die Kontrolle des Unternehmens obliegt.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Umsatzerl\u00f6se\n \n 80.736\n \n 35.643\n
\n Jahres\u00fcberschuss\n \n 6.291\n \n 3.694\n
\n Gesamtergebnis \n \n 6.291\n \n 3.694\n
\n Kurzfristige Verm\u00f6genswerte\n \n 52.713\n \n 25.778\n
\n Langfristige Verbindlichkeiten\n \n -618\n \n - \n
\n Kurzfristige Verbindlichkeiten\n \n -52.095\n \n -25.778\n
\n Nettoverm\u00f6gen \n \n - \n \n - \n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 1.1.\n \n - \n \n - \n
\n Anteil der Gruppe am Gesamtergebnis \n \n 3.146\n \n 1.847\n
\n Den Gesellschaftern gutgeschriebene Gewinne\n \n -3.146\n \n -1.847\n
\n Anteil der Gruppe am Nettoverm\u00f6gen zum 31.12.\n \n - \n \n - \n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n - \n \n - \n
\n
\n
\n
\n \n
\n Angaben zu den unwesentlichen assoziierten Unternehmen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert Anteil an at-equity bilanzierten Unternehmen 31.12.\n \n 21.750\n \n 24.778\n
\n Anteil der Gruppe am \n
\n Jahres\u00fcberschuss \n \n -296\n \n 658\n
\n Sonstigen Ergebnis \n \n 627\n \n 866\n
\n Gesamtergebnis \n \n 331\n \n 1.524\n
\n
\n
\n
\n \n

\n \n Zum 31. Dezember 2022 sowie zum 31. Dezember 2021 gab es keine nicht angesetzten Anteile an Verlusten assoziierter Unternehmen.\n \n

\n \n \n

\n Beteiligungen\n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n 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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Gesetzlicher Name\n \n L\u00e4nder-kenn-zeichen\n \n W\u00e4hrung\n \n Sitz\n \n Anteilsh\u00f6he PORR AG %\n \n Anteilsh\u00f6he PORR-Konzern % \n \n Art der Konsoli-dierung\n \n Anteilsh\u00f6he PORR AG Vorjahr %\n \n Anteilsh\u00f6he PORR-Konzern Vorjahr %\n \n Art der Konsolidierung Vorjahr\n
\n Tochterunternehmen\n
\n \"EAVG Enzersdorfer
Abfallverwertungsgesellschaft m.b.H.\"\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \"hospitals\" Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 62,90000\n \n V\n
\n A. Niederm\u00fchlbichler Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Seeboden\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n ABW Abbruch, Boden- und
Wasserreinigungs-Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Alea GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n Altlastensanierung und Abraumdeponie
Langes Feld Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 86,38750\n \n V\n \n 0,00000\n \n 86,38750\n \n V\n
\n AME Asphaltmischwerk Ennshafen GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AME Asphaltmischwerk Ennshafen
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMF - Asphaltmischanlage Feistritz GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n AMF - Asphaltmischanlage Feistritz
GmbH & Co KG\n 		\n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n AMO Asphaltmischwerk Oberland GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n U\n \n 0,00000\n \n 90,00000\n \n U\n
\n AMO Asphaltmischwerk Oberland GmbH & Co KG\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 90,00000\n \n V\n \n 0,00000\n \n 90,00000\n \n V\n
\n ASCI Logistik GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Asphaltmischwerk Greinsfurth GmbH\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n U\n \n 0,00000\n \n 66,66750\n \n U\n
\n Asphaltmischwerk Greinsfurth GmbH & Co OG\n \n AT\n \n EUR\n \n Amstetten\n \n 0,00000\n \n 66,66750\n \n V\n \n 0,00000\n \n 66,66750\n \n V\n
\n Bautech Labor GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n bpp Bautechnik GmbH\n \n AT\n \n EUR\n \n Pichl bei Wels\n \n 0,00000\n \n 100,00000\n \n V\n
\n C21 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n CIS Beton GmbH\n \n AT\n \n EUR\n \n Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 55,00000\n \n E\n
\n Edos Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n EPS LAA 43 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FEHBERGER Stahlbau GmbH in Liqu.\n \n AT\n \n EUR\n \n V\u00f6lkermarkt\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G. Hinteregger & S\u00f6hne Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gesellschaft f\u00fcr Bauwesen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Grund- Pfahl- und Sonderbau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger Holding Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n hospitals Projektentwicklungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 67,25000\n \n V\n \n 0,00000\n \n 74,00000\n \n V\n
\n IAT GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IBAP Beteiligungsholding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n ISHAP Geb\u00e4udedokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 87,50000\n \n V\n \n 0,00000\n \n 87,50000\n \n V\n
\n ISHAP Personaldokumentations GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n ISHAP Software Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n KOLLER TRANSPORTE - KIES - ERDBAU GMBH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kraft & W\u00e4rme Rohr- und Anlagentechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kratochwill Schotter & Beton GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Kr\u00f6ll Pflasterbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n LD Recycling GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Lieferasphaltgesellschaft JAUNTAL GmbH\n \n AT\n \n EUR\n \n Klagenfurt\n \n 0,00000\n \n 71,99671\n \n V\n \n 0,00000\n \n 71,99671\n \n V\n
\n M.E.G. Mikrobiologische Erddekontamination GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n N\u00e4gele Hoch- und Tiefbau GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n O.M. Meissl & Co. Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA - \u00d6sterreichische Betondecken
Ausbau GmbH\n 		\n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PKM - Muldenzentrale GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 97,97021\n \n V\n \n 0,00000\n \n 97,97021\n \n V\n
\n PONTUM Immobilien GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n
\n PONTUM Immobilien GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 94,00000\n \n 100,00000\n \n V\n
\n PORR AUSTRIARAIL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n PORR Bauindustrie GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Beteiligungen und Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Infra GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Mischanlagen GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Recycling GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Umwelttechnik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORREAL GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORRisk Solutions GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Prajo & Co GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PRONAT Steinbruch Preg GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Holding GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n
\n RCH Recycling Center Himberg GmbH\n \n AT\n \n EUR\n \n Himberg\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n REHA Tirol Errichtungs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Reha Zentrum M\u00fcnster Betriebs GmbH\n \n AT\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 74,90000\n \n V\n \n 0,00000\n \n 74,90000\n \n V\n
\n Sabelo Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n U\n \n 100,00000\n \n 100,00000\n \n U\n
\n Salzburger Lieferasphalt GmbH & Co OG\n \n AT\n \n EUR\n \n Sulzau, politsche Gemeinde Werfen\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n SAM03 Beteiligungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schotter- und Betonwerk Karl Schwarzl
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Premst\u00e4tten\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Schotterwerk GRADENBERG Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n K\u00f6flach\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Schwarzl Transport GmbH\n \n AT\n \n EUR\n \n Unterpremst\u00e4tten, politische Gemeinde Premst\u00e4tten\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n STRAUSS Property Management GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Bau GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG GmbH\n \n AT\n \n EUR\n \n Wien\n \n 52,48926\n \n 100,00000\n \n V\n \n 52,48926\n \n 100,00000\n \n V\n
\n TEERAG-ASDAG Hochbau Burgenland GmbH\n \n AT\n \n EUR\n \n Stegersbach\n \n 0,00000\n \n 100,00000\n \n V\n
\n Wibeba Hochbau GmbH & Co. Nfg. KG\n \n AT\n \n EUR\n \n Wien\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n Wiener Betriebs- und Baugesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services Benelux soci\u00e9t\u00e9 \u00e1 responsabilit\u00e9 limit\u00e9e\n \n BE\n \n EUR\n \n Jodoigne\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Bulgaria EOOD\n \n BG\n \n BGN\n \n Sofia\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Bolfing AG\n \n CH\n \n CHF\n \n Schwyz\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n FBB Spezialtiefbau Rebstein AG\n \n CH\n \n CHF\n \n Rebstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SUISSE AG\n \n CH\n \n CHF\n \n Altdorf\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Obalovna Bechovice s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR a.s.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Equipment Services Cesko s.r.o\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB Government Services GmbH\n \n DE\n \n EUR\n \n Kaiserslautern\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n CMG Gesellschaft f\u00fcr Baulogistik GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Emil Mayr Hoch- und Tiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Franki Grundbau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n G-S Stra\u00dfenbau GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n HAT Schwertransporte GmbH\n \n DE\n \n EUR\n \n D\u00fclmen\n \n 0,00000\n \n 100,00000\n \n V\n
\n Hinteregger, Brandstetter & Co.
Baugesellschaft m.b.H. in Liqu.\n 		\n DE\n \n EUR\n \n Traunstein\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n \u00d6BA Betondecken Ausbau Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Hochbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Ingenieurbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Oevermann Verkehrswegebau GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n pde Integrale Planung GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Equipment Services Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Franki GmbH & Co. KG\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GmbH & Co. KGaA\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 94,66235\n \n V\n \n 0,00000\n \n 94,66235\n \n V\n
\n Porr Industriebau GmbH\n \n DE\n \n EUR\n \n Passau\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Management GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 100,00000\n \n 100,00000\n \n V\n \n 100,00000\n \n 100,00000\n \n V\n
\n PORR Oevermann GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau GmbH & Co. KG\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Stahl- und Systembau Verwaltungs GmbH\n \n DE\n \n EUR\n \n Zahna-Elster\n \n 0,00000\n \n 100,00000\n \n U\n
\n Porr Umwelttechnik Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR Verm\u00f6gensverwaltung MURNAU GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n Radmer Kies GmbH & Co. KG\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Radmer Kiesvertrieb Verwaltungs GmbH\n \n DE\n \n EUR\n \n Aschheim, Landkreis M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n STRAUSS & CO. Development GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 94,00000\n \n V\n
\n Stump-Franki Planung GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump-Franki Spezialtiefbau GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Thorn Abwassertechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n U\n
\n TKDZ GmbH\n \n DE\n \n EUR\n \n Wellen\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n TOTALPLAN GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Unterst\u00fctzungskasse Franki Grundbau GmbH\n \n DE\n \n EUR\n \n Seevetal\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR SLOVAKIA LTD.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR UK Ltd.\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BAUVEG-WINKLER drustvo s ogranicenom odgovornoscu za projektiranje, izgradnju i nadzor u likvidaciji\n \n HR\n \n HRK\n \n Zagreb\n \n 0,00000\n \n 100,00000\n \n U\n
\n Schwarzl drustvo s ogranicenom odgovornoscu za obradu betona i sljunka\n \n HR\n \n HRK\n \n Glina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR \u00c9pit\u00e9si Kft.\"v\u00e9gelsz\u00e1mol\u00e1s alatt\"\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n BB GOVERNMENT SERVICES SRL\n \n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n IAT Impermeabilizzazioni Srl in Liquidazione\n \n IT\n \n EUR\n \n Bozen\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR GRADEZNISTVO DOOEL Skopje\n \n MK\n \n MKD\n \n Skopje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Loftesnesbrui PORR-AURSTAD ANS\n \n NO\n \n NOK\n \n Oslo\n \n \n \n \n \n \n \n \n \n 0,00000\n \n 64,95000\n \n V\n
\n PNC Norge AS\n \n NO\n \n NOK\n \n Oslo\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construction LLC under liquidation\n \n OM\n \n OMR\n \n Mascat\n \n 0,00000\n \n 100,00000\n \n U\n \n 0,00000\n \n 100,00000\n \n V\n
\n BBGS Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Hydrotechnical Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 99,90000\n \n V\n \n 0,00000\n \n 99,90000\n \n V\n
\n Joint Venture LNG Offshore (cz.morska) -
Technological Part\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR - AKME
(Karpacz, Piemonte Hotel)\n 		\n PL\n \n PLN\n \n 0,00000\n \n 75,00000\n \n V\n \n 0,00000\n \n 75,00000\n \n V\n
\n Joint Venture PORR/AMW SINEVIA
(3/3 Military Task - Czarne)\n 		\n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n V\n
\n Joint Venture Tunel Swinoujscie s.c.\n \n PL\n \n PLN\n \n 0,00000\n \n 48,38100\n \n V\n \n 0,00000\n \n 48,38100\n \n V\n
\n JV PORR - TM.E\n \n PL\n \n PLN\n \n 0,00000\n \n 85,00000\n \n V\n
\n PORR Sp\u00f3lka Akcyjna\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Stump Franki Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Tunel Swinoujscie 2 s.c. Joint Venture\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n RADMER BAU PORTUGAL - CONSTRUCOES, LIMITADA\n \n PT\n \n EUR\n \n Lisboa\n \n 0,00000\n \n 99,00000\n \n U\n \n 0,00000\n \n 99,00000\n \n U\n
\n PORR-HBK-MIDMAC C853/2 JV (Joint Venture)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 34,00000\n \n V\n \n 0,00000\n \n 34,00000\n \n V\n
\n PORR Qatar Construction W.L.L\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n V\n \n 0,00000\n \n 49,00000\n \n V\n
\n BBGSRO Construction S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Porr Construct S.R.L.\n \n RO\n \n RON\n \n Bucuresti\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Gradevinsko preduzece Porr d.o.o. - u likvidaciji\n \n RS\n \n RSD\n \n Belgrad\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW d.o.o. Nis\n \n RS\n \n RSD\n \n Nis\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija d.o.o. Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Deponija Dva d.o.o. Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PWW Jagodina doo Jagodina\n \n RS\n \n RSD\n \n Jagodina\n \n 0,00000\n \n 80,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PWW Leskovac doo Leskovac\n \n RS\n \n RSD\n \n Leskovac\n \n 0,00000\n \n 70,00000\n \n V\n \n 0,00000\n \n 70,00000\n \n V\n
\n PWW Prokuplje doo Prokuplje\n \n RS\n \n RSD\n \n Prokuplje\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 80,00000\n \n V\n
\n PORR Construction Pte. Ltd.\n \n SG\n \n SGD\n \n Singapur\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n PORR - GATES R150 JV (Joint Venture)\n \n SG\n \n SGD\n \n 0,00000\n \n 50,00000\n \n V\n \n 0,00000\n \n 50,00000\n \n V\n
\n PORR s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 100,00000\n \n V\n \n 0,00000\n \n 100,00000\n \n V\n
\n Assoziierte Unternehmen\n
\n ABO Asphalt-Bau Oeynhausen GmbH.\n \n AT\n \n EUR\n \n Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 0,22500\n \n E\n \n 0,00000\n \n 22,50000\n \n E\n
\n ALU-SOMMER GmbH\n \n AT\n \n EUR\n \n Stoob\n \n 0,00000\n \n 49,49857\n \n E\n \n 0,00000\n \n 49,49857\n \n E\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMB Asphalt-Mischanlagen
Betriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf-Maustrenk, politische Gemeinde Zistersdorf\n \n 0,00000\n \n 20,00000\n \n U\n \n 0,00000\n \n 20,00000\n \n U\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n ASF Fr\u00e4stechnik GmbH & Co KG\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Asphaltmischwerk Betriebsgesellschaft
m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n AWB Asphaltmischwerk Wei\u00dfbach
Betriebs-GmbH\n 		\n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 45,00000\n \n U\n \n 0,00000\n \n 45,00000\n \n U\n
\n FMA Asphaltwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n KAB Stra\u00dfensanierung GmbH & Co KG\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n Lavanttaler Bauschutt - Recycling GmbH\n \n AT\n \n EUR\n \n Wolfsberg\n \n 0,00000\n \n 49,99999\n \n E\n \n 0,00000\n \n 49,99999\n \n E\n
\n MSO Mischanlagen GmbH Ilz & Co KG\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 47,19200\n \n E\n \n 0,00000\n \n 47,19200\n \n E\n
\n MSO Mischanlagen GmbH Pinkafeld & Co KG\n \n AT\n \n EUR\n \n Pinkafeld\n \n 0,00000\n \n 47,33333\n \n E\n \n 0,00000\n \n 47,33333\n \n E\n
\n Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,33629\n \n E\n \n 0,00000\n \n 25,10145\n \n E\n
\n QuickSpeech GmbH\n \n AT\n \n EUR\n \n Gablitz\n \n 0,00000\n \n 24,90000\n \n E\n \n 0,00000\n \n 24,90000\n \n E\n
\n RFM Asphaltmischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n E\n \n 0,00000\n \n 46,00000\n \n E\n
\n RFM Asphaltmischwerk GmbH.\n \n AT\n \n EUR\n \n Wienersdorf-Oeynhausen, politische Gemeinde Traiskirchen\n \n 0,00000\n \n 46,00000\n \n U\n \n 0,00000\n \n 46,00000\n \n U\n
\n Sava Most Gradevinsko Preduzece OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 27,93000\n \n U\n \n 0,00000\n \n 27,93000\n \n U\n
\n TB Betonwerk Zams GmbH\n \n AT\n \n EUR\n \n Zams\n \n 0,00000\n \n 24,00000\n \n E\n \n 0,00000\n \n 24,00000\n \n E\n
\n Obalovna Boskovice, s.r.o.\n \n CZ\n \n CZK\n \n Boskovice\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Alexander Parkside GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASDAG Kavicsb\u00e1nya \u00e9s \u00c9pit\u00f6 Korl\u00e1tolt
Felel\u00f6ss\u00e9g\u00fc T\u00e1rsas\u00e1g\n 		\n HU\n \n HUF\n \n Janossomorja\n \n 0,00000\n \n 34,88000\n \n E\n \n 0,00000\n \n 34,88000\n \n E\n
\n BPV-METRO 4 NeKe \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g\n \n HU\n \n HUF\n \n Budapest\n \n 49,95000\n \n 49,95000\n \n U\n
\n Advanced Utility Construction and
Contracting LLC\n 		\n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Joint Venture Al Wakrah Stadium & Precinct Main Works and Masterplan (SC-14-G-171)\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 33,33330\n \n E\n \n 0,00000\n \n 33,33330\n \n E\n
\n Joint Venture Al-BALAGH-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Joint Venture LNG Onshore (czesc ladowa)\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture TGE-PORR\n \n PL\n \n PLN\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Gemeinschaftsunternehmen\n
\n AMG - Asphaltmischwerk Gunskirchen
Gesellschaft m.b.H. & Co. KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n AMW Asphalt-Mischwerk GmbH\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphalt-Mischwerk GmbH & Co KG\n \n AT\n \n EUR\n \n Sulz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AMW Leopoldau GmbH & Co OG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,34000\n \n E\n \n 0,00000\n \n 33,34000\n \n E\n
\n ARIWA Abwasserreinigung im Waldviertel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 75,00000\n \n E\n \n 0,00000\n \n 75,00000\n \n E\n
\n ASB N\u00f6rsach GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n ASF Fr\u00e4stechnik GmbH\n \n AT\n \n EUR\n \n Kematen\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Betriebsgesellschaft m.b.H.\n \n AT\n \n EUR\n \n Rauchenwarth\n \n 0,00000\n \n 40,00000\n \n U\n \n 0,00000\n \n 40,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n U\n \n 0,00000\n \n 30,00000\n \n U\n
\n Asphaltmischwerk Roppen GmbH & Co KG\n \n AT\n \n EUR\n \n Roppen\n \n 0,00000\n \n 30,00000\n \n E\n \n 0,00000\n \n 30,00000\n \n E\n
\n Asphaltmischwerk Wei\u00dfbach GmbH & Co. Nfg.KG\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n ASTRA - BAU Gesellschaft m.b.H. Nfg. OG\n \n AT\n \n EUR\n \n Bergheim\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AUL Abfallumladelogistik Austria GmbH\n \n AT\n \n EUR\n \n Gerasdorf bei Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n CamBER22 GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n CBL City Beton Logistik GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n CBL City Beton Logistik GmbH & Co KG\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n FMA Asphaltwerk GmbH\n \n AT\n \n EUR\n \n Feldbach\n \n 0,00000\n \n 35,00000\n \n U\n \n 0,00000\n \n 35,00000\n \n U\n
\n FSF WA TVK Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Finkenweg Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Kranzlhofen GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage Oberfeldstra\u00dfe
Errichtungs GmbH\n 		\n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage V\u00f6lkendorf Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n
\n FSF Wohnanlage WB3 Errichtungs GmbH\n \n AT\n \n EUR\n \n Klagenfurt am W\u00f6rthersee\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Gaspix Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57894\n \n U\n \n 0,00000\n \n 31,57894\n \n U\n
\n Grazer Transportbeton GmbH\n \n AT\n \n EUR\n \n Gratkorn\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n INTERGEO Umweltmanagement GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n IP Real Estate Amraser Stra\u00dfe GmbH in Liqu.\n \n AT\n \n EUR\n \n Innsbruck\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n johaNovum Projekt GmbH\n \n AT\n \n EUR\n \n Sankt Johann im Pongau\n \n 0,00000\n \n 33,30000\n \n E\n
\n KMG - Klinikum Management Gesellschaft mbH\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H.\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Lieferasphalt Gesellschaft m.b.H. & Co OG, Viecht\n \n AT\n \n EUR\n \n Viecht, politische Gemeinde
Desselbrunn\n 		\n 0,00000\n \n 33,50000\n \n E\n \n 0,00000\n \n 33,50000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG\n \n AT\n \n EUR\n \n Maria Gail, politische Gemeinde Villach\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n Lieferasphalt Gesellschaft m.b.H. & Co. OG, Zirl\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Linzer Schlackenaufbereitungs- und
vertriebsgesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n LISAG Linzer Splitt- und Asphaltwerk GmbH.\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n LISAG Linzer Splitt- und Asphaltwerk
GmbH. & Co KG\n 		\n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n MSO Mischanlagen GmbH\n \n AT\n \n EUR\n \n Ilz\n \n 0,00000\n \n 66,66667\n \n U\n \n 0,00000\n \n 66,66667\n \n U\n
\n RBA - Recycling- und Betonanlagen
Ges.m.b.H. & Co. Nfg. KG\n 		\n AT\n \n EUR\n \n Zirl\n \n 0,00000\n \n 31,57895\n \n E\n \n 0,00000\n \n 31,57895\n \n E\n
\n RCM Recyclingcenter Mannersdorf GmbH\n \n AT\n \n EUR\n \n Mannersdorf am Leithagebirge\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n REHAMED Beteiligungsges.m.b.H.\n \n AT\n \n EUR\n \n Graz\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Salzburger Reststoffverwertung GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n SEQUELLO GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n St\u00f6ckl Schotter- und Splitterzeugung GmbH\n \n AT\n \n EUR\n \n Wei\u00dfbach bei Lofer\n \n 0,00000\n \n 40,00001\n \n E\n \n 0,00000\n \n 40,00001\n \n E\n
\n TAL Betonchemie Handel GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TAM Traisental Asphaltmischwerk Ges.m.b.H.\n \n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n U\n \n 0,00000\n \n 33,33333\n \n U\n
\n TAM Traisental Asphaltmischwerk
Ges.m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Nu\u00dfdorf ob der Traisen\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n Tauernkies GmbH\n \n AT\n \n EUR\n \n Salzburg\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n TB Transportbeton GmbH\n \n AT\n \n EUR\n \n Linz\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n TBT Transportbeton Tillmitsch GmbH\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n TBT Transportbeton Tillmitsch GmbH & Co KG\n \n AT\n \n EUR\n \n Tillmitsch\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Vereinigte Asphaltmischwerke
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Weyerhof Steinbruch GmbH\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n Weyerhof Steinbruch GmbH & Co KG\n \n AT\n \n EUR\n \n Murau\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n WPS Rohstoff GmbH\n \n AT\n \n EUR\n \n Peggau\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Obalovna Havlickuv Brod s.r.o.\n \n CZ\n \n CZK\n \n Hradec Kr\u00e1lov\u00e9\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n OBALOVNA PR\u00cdBRAM, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 37,50000\n \n E\n \n 0,00000\n \n 37,50000\n \n E\n
\n Obalovna Stredokluky s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna T\u00e1bor s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Obalovna Tyniste s.r.o.\n \n CZ\n \n CZK\n \n Cesk\u00e9 Budejovice\n \n 0,00000\n \n 33,33333\n \n E\n \n 0,00000\n \n 33,33333\n \n E\n
\n SILASFALT s.r.o.\n \n CZ\n \n CZK\n \n Ostrava - Kuncice\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Spolecne obalovny, s.r.o.\n \n CZ\n \n CZK\n \n Praha\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Alexander Parkside Verwaltungs GmbH\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n AMW Asphaltmischwerke Westfalen GmbH\n \n DE\n \n EUR\n \n M\u00fcnster\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n AVALERIA Beteiligungsgesellschaft mbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 60,00000\n \n U\n \n 0,00000\n \n 60,00000\n \n U\n
\n AVALERIA Hotel HafenCity GmbH & Co. KG\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 56,88000\n \n E\n \n 0,00000\n \n 56,88000\n \n E\n
\n Beteiligungsgesellschaft Nordharz Asphalt-Mischwerke mbH\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n U\n \n 0,00000\n \n 50,00000\n \n U\n
\n H + E Haustechnik und Elektro GmbH\n \n DE\n \n EUR\n \n Plattling\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Nordharz Asphalt-Mischwerke GmbH & Co. KG\n \n DE\n \n EUR\n \n Wegeleben\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Olympia Gate Munich Verwaltungs GmbH in Liqu.\n \n DE\n \n EUR\n \n Gr\u00fcnwald\n \n 0,00000\n \n 50,00000\n \n E\n
\n PORR Becker Abbruchtechnik GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n M6 Duna\u00fajv\u00e1ros-Szeksz\u00e1rd \u00c9pit\u00e9si K\u00f6zkereseti T\u00e1rsas\u00e1g v.a.\n \n HU\n \n HUF\n \n Budapest\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV BB CLC Societ\u00e0 Consortile a
responsabilit\u00e1 limitata\n 		\n IT\n \n EUR\n \n Vicenza\n \n 0,00000\n \n 51,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JV MACC NAVY\n \n IT\n \n EUR\n \n 0,00000\n \n 95,00000\n \n E\n \n 0,00000\n \n 95,00000\n \n E\n
\n AF Haehre/PNC ANS (Joint Venture)\n \n NO\n \n NOK\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n JOINT VENTURE FARRIS BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n JOINT VENTURE HARPE BRU ANS\n \n NO\n \n NOK\n \n Larvik\n \n 0,00000\n \n 65,00000\n \n E\n \n 0,00000\n \n 65,00000\n \n E\n
\n \"Modzelewski & Rodek\" Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Berlin Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Joint Venture AMW SINEVIA/PORR\n \n PL\n \n PLN\n \n Warschau\n \n 0,00000\n \n 50,00000\n \n E\n
\n Poleczki Amsterdam Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Poleczki Vienna Office Sp\u00f3lka z ograniczona odpowiedzialnoscia\n \n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n Warsaw Office Sp\u00f3lka z ograniczona
odpowiedzialnoscia\n 		\n PL\n \n PLN\n \n Warszawa\n \n 0,00000\n \n 26,00000\n \n E\n \n 0,00000\n \n 26,00000\n \n E\n
\n AUCC Precast Factory LLC\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 40,00000\n \n E\n \n 0,00000\n \n 40,00000\n \n E\n
\n EQCC PORR W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 49,00000\n \n E\n \n 0,00000\n \n 49,00000\n \n E\n
\n Hamad Bin Khalid Contracting - PORR Qatar Construction JV W.L.L.\n \n QA\n \n QAR\n \n Doha\n \n 0,00000\n \n 45,00000\n \n E\n \n 0,00000\n \n 45,00000\n \n E\n
\n Joint Venture MIDMAC-PORR\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Joint Venture MIDMAC-PORR I/C\n \n QA\n \n QAR\n \n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n D4R7 Construction s.r.o.\n \n SK\n \n EUR\n \n Bratislava\n \n 0,00000\n \n 35,00000\n \n E\n \n 0,00000\n \n 35,00000\n \n E\n
\n Slovensk\u00e9 Asfalty s.r.o.\n \n SK\n \n EUR\n \n Bratislava - mestsk\u00e1\n
cast\u00b4 Ruzinov\n 		\n 0,00000\n \n 50,00000\n \n E\n \n 0,00000\n \n 50,00000\n \n E\n
\n Sonstige Beteiligungen\n
\n Other equity interests\n
\n Hotel Invest Hansa FT2 GmbH & Co. KG\n \n DE\n \n EUR\n \n Hamburg\n \n 0,00000\n \n 3,00000\n \n U\n
\n BIG Pocket House GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 0,00000\n \n U\n
\n KAB Stra\u00dfensanierung GmbH\n \n AT\n \n EUR\n \n Spittal an der Drau\n \n 0,00000\n \n 19,98800\n \n U\n \n 0,00000\n \n 19,98800\n \n U\n
\n PPP Campus Bednar Park Errichtungs- und Betriebs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Pumpspeicherkraftwerk Koralm GmbH\n \n AT\n \n EUR\n \n Garanas, politische Gemeinde
Schwanberg\n 		\n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n Schaberreiter GmbH\n \n AT\n \n EUR\n \n Kindberg\n \n 0,00000\n \n 6,80000\n \n U\n \n 0,00000\n \n 6,80000\n \n U\n
\n Senuin Beteiligungsverwaltungs GmbH\n \n AT\n \n EUR\n \n Wien\n \n 0,00000\n \n 1,00000\n \n U\n \n 0,00000\n \n 1,00000\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H.\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n WMW Weinviertler Mischwerk
Gesellschaft m.b.H. & Co KG\n 		\n AT\n \n EUR\n \n Zistersdorf\n \n 0,00000\n \n 16,66667\n \n U\n \n 0,00000\n \n 16,66667\n \n U\n
\n Arena Boulevard GmbH & Co. KG i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n BTM BAUSTOFF-TECHNIK + MISCHWERKE Gesellschaft mit beschr\u00e4nkter Haftung\n \n DE\n \n EUR\n \n Bielefeld\n \n 0,00000\n \n 15,00000\n \n U\n \n 0,00000\n \n 15,00000\n \n U\n
\n GeMoBau Gesellschaft f\u00fcr modernes Bauen mbH i.L.\n \n DE\n \n EUR\n \n Berlin\n \n 6,00000\n \n 6,00000\n \n U\n \n 6,00000\n \n 6,00000\n \n U\n
\n German Hotel Verwaltungs GmbH\n \n DE\n \n EUR\n \n Regensburg\n \n 0,00000\n \n 0,00000\n \n U\n \n 0,00000\n \n 3,00000\n \n U\n
\n SONUS City GmbH & Co. KG in Liqu.\n \n DE\n \n EUR\n \n Berlin\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n UBM Development Deutschland GmbH\n \n DE\n \n EUR\n \n M\u00fcnchen\n \n 0,00000\n \n 6,00000\n \n U\n \n 0,00000\n \n 6,00000\n \n U\n
\n Zero Bypass (Holdings) Limited\n \n GB\n \n GBP\n \n London\n \n 0,00000\n \n 10,00000\n \n U\n \n 0,00000\n \n 10,00000\n \n U\n
\n AQUASYSTEMS gospodarjenje z vodami d.o.o.\n \n SI\n \n EUR\n \n Maribor\n \n 0,00000\n \n 10,00030\n \n U\n \n 0,00000\n \n 10,00030\n \n U\n
\n
\n
\n
\n \n \n \n

\n \n Legende:\n \n

\n \n \n \n

\n \n V = Vollkonsolidierte Unternehmen\n \n

\n \n \n \n

\n \n E = At-equity konsolidierte Unternehmen\n \n

\n \n \n \n

\n \n U = Untergeordnete Unternehmen\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12150": { "value": "\n \n

\n \n 3. Neue Rechnungslegungsstandards\n \n

\n \n \n \n

\n \n 3.1. Im Berichtsjahr erstmals angewandte Standards\n \n

\n \n \n \n

\n \n Erstmalig wurden zum 1.\u00a0J\u00e4nner\u00a02022 die folgenden Standards von der Gruppe angewandt, wobei sich nur aus der Erstanwendung der \u00c4nderungen zu IAS 37 wesentlichen Auswirkungen auf die Gruppe ergeben:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IFRS 16 Auf die Coronavirus-Pandemie bezogene Mietkonzessionen nach dem 30. Juni 2021\n \n 31.3.2021\n \n 30.8.2021\n \n 1.4.2021\n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge - Kosten der Vertragserf\u00fcllung\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IAS 16 Erzielung von Erl\u00f6sen, bevor sich ein Verm\u00f6genswert in seinem betriebsbereiten Zustand befindet\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n J\u00e4hrliche Verbesserungen IFRS Zyklus 2018 - 2020 IFRS 1, IFRS 9, IFRS 16 und IAS 41\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IFRS 3 Aktualisierter Verweis zum Rahmenkonzept\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n
\n
\n
\n \n \n \n \n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge \u2013 Kosten der Vertragserf\u00fcllung\n
\n \n \n \n \n \n

\n \n Mit den \u00c4nderungen wird festgelegt, dass \u201eKosten der Vertragserf\u00fcllung\u201c die \u201eKosten, die sich direkt auf den Vertrag beziehen\u201c sind. Dabei kann es sich entweder um zus\u00e4tzliche Kosten f\u00fcr die Erf\u00fcllung dieses Vertrags handeln (z.\u00a0B. direkte Arbeitskosten, Materialien) oder um eine Zuweisung anderer Kosten, die sich direkt auf die Erf\u00fcllung von Vertr\u00e4gen beziehen (z.\u00a0B. die Zuweisung der Abschreibungen f\u00fcr einen Posten des Sachanlageverm\u00f6gens, der bei der Erf\u00fcllung des Vertrags verwendet wird). \n \n

\n \n \n \n \n \n

\n \n Die folgende Tabelle zeigt die Auswirkung per 1.\u00a0J\u00e4nner\u00a02022 aus der Erstanwendung von IAS\u00a037 auf die Posten der Konzernbilanz:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Konzernbilanz zum 1.1.2022\n \n Anpassungen aufgrund erstmaliger Anwendung der \u00c4nderungen zu IAS 37\n \n Konzernbilanz zum 31.12.2021 ohne
Anpassungen IAS 37\n
\n Passiva\n
\n Andere R\u00fccklagen\n \n 70.351\n \n -22.125\n \n 92.476\n
\n Eigenkapital\n \n 802.285\n \n -22.125\n \n 824.410\n
\n Latente Steuerschulden\n \n 35.800\n \n -8.168\n \n 43.968\n
\n Langfristige Verbindlichkeiten\n \n 817.935\n \n -8.168\n \n 826.103\n
\n R\u00fcckstellungen\n \n 283.289\n \n 30.293\n \n 252.996\n
\n Kurzfristige Verbindlichkeiten\n \n 2.444.782\n \n 30.293\n \n 2.414.489\n
\n Passiva gesamt\n \n 4.065.002\n \n - \n \n 4.065.002\n
\n
\n
\n
\n \n \n \n \n

\n \n 3.2. Neue Rechnungslegungsstandards, die noch nicht angewendet werden\n \n

\n \n \n \n

\n \n Die folgenden bei Aufstellung des Konzernabschlusses bereits ver\u00f6ffentlichten Standards und Interpretationen waren auf Gesch\u00e4ftsjahre, die am oder nach dem 1.\u00a0J\u00e4nner\u00a02022 begannen, noch nicht zwingend anzuwenden und wurden auch nicht freiwillig vorzeitig angewandt. Die Gruppe plant die erstmalige Anwendung mit verpflichtendem Inkrafttreten in der EU. \n \n

\n \n \n \n
\n Von der Europ\u00e4ischen Union bereits \u00fcbernommene Standards und Interpretationen \n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n IFRS 17 Versicherungsvertr\u00e4ge\n \n 18.5.2017\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IFRS 17\n \n 25.6.2020\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 1 Offenlegung von Rechnungslegungsgrunds\u00e4tzen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 8 Definition von Sch\u00e4tzungen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n IAS 12 Latente Steuern auf Verm\u00f6genswerte und Verbindlichkeiten aus einer einzigen Transaktion\n \n 7.5.2021\n \n 11.8.2022\n \n 1.1.2023\n
\n IFRS 17 Gleichzeitige Erstanwendung IFRS 17 und IFRS 9 - Vergleichsinformationen\n \n 9.12.2021\n \n 8.9.2022\n \n 1.1.2023\n
\n
\n
\n
\n \n \n \n
\n Von der Europ\u00e4ischen Union noch nicht \u00fcbernommene Standards und Interpretationen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden als kurz- oder langfristig\n \n 23.1.2020\n \n 1.1.2024\n
\n \u00c4nderungen zu IFRS 16 Sale and Leaseback\n \n 22.9.2022\n \n 1.1.2024\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden \n \n 31.10.2022\n \n 1.1.2024\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12151": { "value": "\n

\n \n 3. Neue Rechnungslegungsstandards\n \n

\n \n

\n \n 3.1. Im Berichtsjahr erstmals angewandte Standards\n \n

\n \n

\n \n Erstmalig wurden zum 1.\u00a0J\u00e4nner\u00a02022 die folgenden Standards von der Gruppe angewandt, wobei sich nur aus der Erstanwendung der \u00c4nderungen zu IAS 37 wesentlichen Auswirkungen auf die Gruppe ergeben:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IFRS 16 Auf die Coronavirus-Pandemie bezogene Mietkonzessionen nach dem 30. Juni 2021\n \n 31.3.2021\n \n 30.8.2021\n \n 1.4.2021\n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge - Kosten der Vertragserf\u00fcllung\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IAS 16 Erzielung von Erl\u00f6sen, bevor sich ein Verm\u00f6genswert in seinem betriebsbereiten Zustand befindet\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n J\u00e4hrliche Verbesserungen IFRS Zyklus 2018 - 2020 IFRS 1, IFRS 9, IFRS 16 und IAS 41\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n \u00c4nderungen zu IFRS 3 Aktualisierter Verweis zum Rahmenkonzept\n \n 14.5.2020\n \n 28.6.2021\n \n 1.1.2022\n
\n
\n
\n
\n \n \n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge \u2013 Kosten der Vertragserf\u00fcllung\n
\n \n \n \n

\n \n Mit den \u00c4nderungen wird festgelegt, dass \u201eKosten der Vertragserf\u00fcllung\u201c die \u201eKosten, die sich direkt auf den Vertrag beziehen\u201c sind. Dabei kann es sich entweder um zus\u00e4tzliche Kosten f\u00fcr die Erf\u00fcllung dieses Vertrags handeln (z.\u00a0B. direkte Arbeitskosten, Materialien) oder um eine Zuweisung anderer Kosten, die sich direkt auf die Erf\u00fcllung von Vertr\u00e4gen beziehen (z.\u00a0B. die Zuweisung der Abschreibungen f\u00fcr einen Posten des Sachanlageverm\u00f6gens, der bei der Erf\u00fcllung des Vertrags verwendet wird). \n \n

\n \n \n \n

\n \n Die folgende Tabelle zeigt die Auswirkung per 1.\u00a0J\u00e4nner\u00a02022 aus der Erstanwendung von IAS\u00a037 auf die Posten der Konzernbilanz:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Konzernbilanz zum 1.1.2022\n \n Anpassungen aufgrund erstmaliger Anwendung der \u00c4nderungen zu IAS 37\n \n Konzernbilanz zum 31.12.2021 ohne
Anpassungen IAS 37\n
\n Passiva\n
\n Andere R\u00fccklagen\n \n 70.351\n \n -22.125\n \n 92.476\n
\n Eigenkapital\n \n 802.285\n \n -22.125\n \n 824.410\n
\n Latente Steuerschulden\n \n 35.800\n \n -8.168\n \n 43.968\n
\n Langfristige Verbindlichkeiten\n \n 817.935\n \n -8.168\n \n 826.103\n
\n R\u00fcckstellungen\n \n 283.289\n \n 30.293\n \n 252.996\n
\n Kurzfristige Verbindlichkeiten\n \n 2.444.782\n \n 30.293\n \n 2.414.489\n
\n Passiva gesamt\n \n 4.065.002\n \n - \n \n 4.065.002\n
\n
\n
\n
\n \n \n

\n \n 3.2. Neue Rechnungslegungsstandards, die noch nicht angewendet werden\n \n

\n \n

\n \n Die folgenden bei Aufstellung des Konzernabschlusses bereits ver\u00f6ffentlichten Standards und Interpretationen waren auf Gesch\u00e4ftsjahre, die am oder nach dem 1.\u00a0J\u00e4nner\u00a02022 begannen, noch nicht zwingend anzuwenden und wurden auch nicht freiwillig vorzeitig angewandt. Die Gruppe plant die erstmalige Anwendung mit verpflichtendem Inkrafttreten in der EU. \n \n

\n \n
\n Von der Europ\u00e4ischen Union bereits \u00fcbernommene Standards und Interpretationen \n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum der \u00dcbernahme in EU-Recht\n \n Datum des Inkrafttretens\n
\n IFRS 17 Versicherungsvertr\u00e4ge\n \n 18.5.2017\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IFRS 17\n \n 25.6.2020\n \n 19.11.2021\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 1 Offenlegung von Rechnungslegungsgrunds\u00e4tzen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n \u00c4nderungen zu IAS 8 Definition von Sch\u00e4tzungen\n \n 12.2.2021\n \n 2.3.2022\n \n 1.1.2023\n
\n IAS 12 Latente Steuern auf Verm\u00f6genswerte und Verbindlichkeiten aus einer einzigen Transaktion\n \n 7.5.2021\n \n 11.8.2022\n \n 1.1.2023\n
\n IFRS 17 Gleichzeitige Erstanwendung IFRS 17 und IFRS 9 - Vergleichsinformationen\n \n 9.12.2021\n \n 8.9.2022\n \n 1.1.2023\n
\n
\n
\n
\n \n
\n Von der Europ\u00e4ischen Union noch nicht \u00fcbernommene Standards und Interpretationen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Neuer Standard oder \u00c4nderung\n \n Datum der Ver\u00f6ffentlichung durch IASB\n \n Datum des Inkrafttretens\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden als kurz- oder langfristig\n \n 23.1.2020\n \n 1.1.2024\n
\n \u00c4nderungen zu IFRS 16 Sale and Leaseback\n \n 22.9.2022\n \n 1.1.2024\n
\n \u00c4nderungen zu IAS 1 Klassifizierung von Schulden \n \n 31.10.2022\n \n 1.1.2024\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12251": { "value": "\n \n \n \n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge \u2013 Kosten der Vertragserf\u00fcllung\n
\n \n \n \n \n \n \n \n

\n \n Mit den \u00c4nderungen wird festgelegt, dass \u201eKosten der Vertragserf\u00fcllung\u201c die \u201eKosten, die sich direkt auf den Vertrag beziehen\u201c sind. Dabei kann es sich entweder um zus\u00e4tzliche Kosten f\u00fcr die Erf\u00fcllung dieses Vertrags handeln (z.\u00a0B. direkte Arbeitskosten, Materialien) oder um eine Zuweisung anderer Kosten, die sich direkt auf die Erf\u00fcllung von Vertr\u00e4gen beziehen (z.\u00a0B. die Zuweisung der Abschreibungen f\u00fcr einen Posten des Sachanlageverm\u00f6gens, der bei der Erf\u00fcllung des Vertrags verwendet wird). \n \n

\n \n \n \n \n \n \n \n

\n \n Die folgende Tabelle zeigt die Auswirkung per 1.\u00a0J\u00e4nner\u00a02022 aus der Erstanwendung von IAS\u00a037 auf die Posten der Konzernbilanz:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Konzernbilanz zum 1.1.2022\n \n Anpassungen aufgrund erstmaliger Anwendung der \u00c4nderungen zu IAS 37\n \n Konzernbilanz zum 31.12.2021 ohne
Anpassungen IAS 37\n
\n Passiva\n
\n Andere R\u00fccklagen\n \n 70.351\n \n -22.125\n \n 92.476\n
\n Eigenkapital\n \n 802.285\n \n -22.125\n \n 824.410\n
\n Latente Steuerschulden\n \n 35.800\n \n -8.168\n \n 43.968\n
\n Langfristige Verbindlichkeiten\n \n 817.935\n \n -8.168\n \n 826.103\n
\n R\u00fcckstellungen\n \n 283.289\n \n 30.293\n \n 252.996\n
\n Kurzfristige Verbindlichkeiten\n \n 2.444.782\n \n 30.293\n \n 2.414.489\n
\n Passiva gesamt\n \n 4.065.002\n \n - \n \n 4.065.002\n
\n
\n
\n
\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Die\n R\u00fcckstellungen f\u00fcr Abfertigungen, f\u00fcr Pensionen und f\u00fcr Jubil\u00e4umsgelder\n werden gem\u00e4\u00df IAS 19 nach dem laufenden Einmalpr\u00e4mienverfahren (Projected Unit Credit Method) ermittelt, wobei zu jedem Stichtag eine versicherungsmathematische Bewertung durch einen anerkannten Versicherungsmathematiker durchgef\u00fchrt wird, die auf folgenden wesentlichen Parametern basiert:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,70 %\n \n 3,37 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 3,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 5,65 %\n \n 0,00 % - 8,60 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n -\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,70 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 2,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 13,65 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2022 Schweiz\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 2,31 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung aktiv\n \n 2,25 %\n \n -\n \n -\n
\n Fluktuation \n \n 0,00 % - 19,06 %\n \n -\n \n -\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n -\n
\n 2022 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 4,70 %\n \n 4,70 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 6,88 %\n \n -\n
\n Gehaltsvalorisierung\n \n -\n \n 4,75 %\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n 1,00 %\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,38 %\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,40 % - 10,50 %\n \n 0,40 % - 10,50 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2021 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n -\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 16,00 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2021 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Als rechnungsm\u00e4\u00dfiges Pensionsalter wird f\u00fcr \u00f6sterreichische Gesellschaften das fr\u00fchestm\u00f6gliche gesetzliche Pensionsantrittsalter nach der Pensionsreform 2004 (Korridorpension) unter Beachtung aller \u00dcbergangsregelungen und f\u00fcr deutsche Gesellschaften das gesetzliche Pensionsantrittsalter angesetzt. F\u00fcr die Abfertigungsr\u00fcckstellungen der polnischen Tochtergesellschaften gelten die gleichen Parameter wie f\u00fcr \u00f6sterreichische Gesellschaften. \n \n

\n \n \n \n \n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n \n \n \n \n

\n \n Die \n sonstigen R\u00fcckstellungen\n (Bauten/Andere) ber\u00fccksichtigen alle gegenw\u00e4rtig erkennbaren Risiken und ungewissen Verpflichtungen aus Ereignissen der Vergangenheit, bei welchen ein Abfluss von Ressourcen wahrscheinlich ist. Sie werden jeweils in H\u00f6he des Betrags angesetzt, der voraussichtlich zur Erf\u00fcllung der zugrunde liegenden Verpflichtung erforderlich ist, soweit eine verl\u00e4ssliche Sch\u00e4tzung m\u00f6glich ist. R\u00fcckstellungen aus Drohverlusten und Sch\u00e4den und P\u00f6nalen werden, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, ebenso in den sonstigen R\u00fcckstellungen ausgewiesen.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12254": { "value": "\n
\n \u00c4nderungen zu IAS 37 Belastende Vertr\u00e4ge \u2013 Kosten der Vertragserf\u00fcllung\n
\n \n

\n \n Mit den \u00c4nderungen wird festgelegt, dass \u201eKosten der Vertragserf\u00fcllung\u201c die \u201eKosten, die sich direkt auf den Vertrag beziehen\u201c sind. Dabei kann es sich entweder um zus\u00e4tzliche Kosten f\u00fcr die Erf\u00fcllung dieses Vertrags handeln (z.\u00a0B. direkte Arbeitskosten, Materialien) oder um eine Zuweisung anderer Kosten, die sich direkt auf die Erf\u00fcllung von Vertr\u00e4gen beziehen (z.\u00a0B. die Zuweisung der Abschreibungen f\u00fcr einen Posten des Sachanlageverm\u00f6gens, der bei der Erf\u00fcllung des Vertrags verwendet wird). \n \n

\n \n

\n \n Die folgende Tabelle zeigt die Auswirkung per 1.\u00a0J\u00e4nner\u00a02022 aus der Erstanwendung von IAS\u00a037 auf die Posten der Konzernbilanz:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Konzernbilanz zum 1.1.2022\n \n Anpassungen aufgrund erstmaliger Anwendung der \u00c4nderungen zu IAS 37\n \n Konzernbilanz zum 31.12.2021 ohne
Anpassungen IAS 37\n
\n Passiva\n
\n Andere R\u00fccklagen\n \n 70.351\n \n -22.125\n \n 92.476\n
\n Eigenkapital\n \n 802.285\n \n -22.125\n \n 824.410\n
\n Latente Steuerschulden\n \n 35.800\n \n -8.168\n \n 43.968\n
\n Langfristige Verbindlichkeiten\n \n 817.935\n \n -8.168\n \n 826.103\n
\n R\u00fcckstellungen\n \n 283.289\n \n 30.293\n \n 252.996\n
\n Kurzfristige Verbindlichkeiten\n \n 2.444.782\n \n 30.293\n \n 2.414.489\n
\n Passiva gesamt\n \n 4.065.002\n \n - \n \n 4.065.002\n
\n
\n
\n
\n Drohende Verluste und Sch\u00e4den und P\u00f6nalen aus Auftr\u00e4gen sind, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, in den R\u00fcckstellungen erfasst.\n

32. R\u00fcckstellungen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Abferti-gungen\n \n Pensionen\n \n Jubil\u00e4ums-gelder\n \n Abfindungen\n \n Bauten/
Andere\n 		\n Rekulti-vierung\n \n Gesamt\n
\n Stand zum 31.12.2021\n \n 65.443\n \n 37.884\n \n 24.417\n \n 3.187\n \n 269.636\n \n 18.891\n \n 419.458\n
\n Anpassung aufgrund neuer bzw. ge\u00e4nderter IFRS\n \n -\n \n -\n \n -\n \n -\n \n 30.293\n \n -\n \n 30.293 \n
\n Stand zum 1.1.2022\n \n 65.443 \n \n 37.884 \n \n 24.417 \n \n 3.187 \n \n 299.929 \n \n 18.891 \n \n 449.751 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderungen
des Konsolidierungskreises\n 		\n -43\n \n - \n \n -70\n \n - \n \n 85\n \n -\n \n -28\n
\n Zuf\u00fchrung\n \n 3.712\n \n 550\n \n 1.344 \n \n - \n \n 137.258\n \n 2.255\n \n 145.119\n
\n Ver\u00e4nderung OCI\n
\n aus \u00c4nderung der demographischen Annahmen\n \n 1.143\n \n 1 \n \n - \n \n - \n \n - \n \n - \n \n 1.144 \n
\n aus \u00c4nderung der finanziellen Annahmen\n \n -3.541\n \n -8.339 \n \n - \n \n - \n \n - \n \n - \n \n -11.880\n
\n aus \u00c4nderung der erfahrungsbedingten Anpassungen\n \n 9.664\n \n 1.118 \n \n - \n \n - \n \n - \n \n - \n \n 10.782\n
\n Verwendung \n \n -5.574\n \n -2.553\n \n -1.517\n \n -1.406\n \n -125.177\n \n -1.769\n \n -137.996\n
\n Aufl\u00f6sung\n \n -\n \n - \n \n - \n \n -55\n \n -26.719\n \n -231\n \n -27.005\n
\n Umgliederung\n \n 1.726\n \n - \n \n - \n \n -1.726 \n \n - \n \n -\n \n - \n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 285.376\n \n 19.146\n \n 429.887\n
\n Saldierung anteiliger Auftragswert\n \n -\n \n -\n \n -\n \n -\n \n -14.038\n \n -\n \n -14.038\n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 271.338\n \n 19.146\n \n 415.849\n
\n davon langfristig\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n -\n \n 19.146\n \n 144.511\n
\n davon kurzfristig\n \n -\n \n -\n \n -\n \n -\n \n 271.338\n \n -\n \n 271.338\n
\n
\n
\n
\n \n

\n \n Gem\u00e4\u00df kollektivvertraglichen Regelungen haben die PORR AG und ihre Tochterunternehmen ihren Mitarbeitern in \u00d6sterreich und Deutschland bei bestimmten Dienstjubil\u00e4en Jubil\u00e4umsgelder zu zahlen. Die R\u00fcckstellung f\u00fcr Jubil\u00e4umsgelder wurde gem\u00e4\u00df den Bestimmungen des IAS 19 zu anderen langfristig f\u00e4lligen Leistungen ermittelt. Die versicherungsmathematischen Annahmen werden nachstehend unter den Bewertungsgrundlagen erl\u00e4utert.\n \n

\n \n

\n \n Die R\u00fcckstellungen f\u00fcr Bauten enthalten mit TEUR\u00a039.285 (Vorjahr: TEUR\u00a015.275) Vorsorgen f\u00fcr aus dem Auftragsbestand drohende Verluste (Erh\u00f6hung zum 1. J\u00e4nner 2022 aufgrund \u00c4nderungen zu IAS 37 in H\u00f6he von TEUR\u00a030.293), mit TEUR\u00a0128.952 (Vorjahr: TEUR\u00a0114.225) Vorsorgen f\u00fcr Gew\u00e4hrleistungen und mit TEUR\u00a0102.437 (Vorjahr: TEUR\u00a0122.722) R\u00fcckstellungen f\u00fcr Sch\u00e4den und P\u00f6nalen. Die R\u00fcckstellungen f\u00fcr drohende Verluste basieren auf aktuellen Auftragskalkulationen. Die R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen und andere Auftragsrisiken werden auf Basis einer Einzelbeurteilung der Risiken ermittelt. Die Inanspruchnahme der Gruppe aus diesen Risiken wird f\u00fcr wahrscheinlich gehalten, wobei der angesetzte Betrag dem bestm\u00f6glichen Sch\u00e4tzwert der H\u00f6he der Inanspruchnahme entspricht. Da die Abwicklung von Bauauftr\u00e4gen auch mehrere Jahre dauern und der Inanspruchnahme ein lang dauernder Rechtsstreit vorausgehen kann, ist der Zeitpunkt der Inanspruchnahme ungewiss, liegt aber in der Regel innerhalb des jeweiligen Gesch\u00e4ftszyklus. R\u00fcckstellungen f\u00fcr Rekultivierungen, welche auch Nachsorgeverpflichtungen enthalten, werden im Wesentlichen f\u00fcr den Deponiebetrieb im Segment\u00a0AT / CH gebildet. Die R\u00fcckstellungen werden auf Basis der deponierten Mengen \u00fcber die Betriebsdauer ratierlich gebildet und \u00fcber die Dauer der Rekultivierung bzw. Nachsorge auf Basis der rekultivierten Fl\u00e4che verbraucht.\n \n

\n \n

\n Altersversorgungspl\u00e4ne\n

\n \n
\n Leistungsorientierte Pl\u00e4ne\n
\n \n

\n \n R\u00fcckstellungen f\u00fcr Abfertigungen wurden f\u00fcr Angestellte und Arbeiter, die gem\u00e4\u00df Angestelltengesetz, Arbeiterabfertigungsgesetz bzw. Betriebsvereinbarung Abfertigungsanspr\u00fcche haben, gebildet. Angestellte, deren Dienstverh\u00e4ltnisse \u00f6sterreichischem Recht unterliegen, haben, wenn das betreffende Dienstverh\u00e4ltnis vor dem 1.\u00a0J\u00e4nner\u00a02003 begonnen und ununterbrochen mindestens zehn Jahre gedauert hat, Anspruch auf eine Abfertigung bei Aufl\u00f6sung des Dienstverh\u00e4ltnisses bei Erreichen des gesetzlichen Pensionsalters und zwar auch dann, wenn das Dienstverh\u00e4ltnis durch K\u00fcndigung seitens des Dienstnehmers endet. Die H\u00f6he der Abfertigung ist abh\u00e4ngig von der H\u00f6he des Bezugs zum Zeitpunkt der Aufl\u00f6sung und von der Dauer des Dienstverh\u00e4ltnisses. Diese Anspr\u00fcche der Dienstnehmer sind daher wie Anspr\u00fcche aus leistungsorientierten Pensionspl\u00e4nen zu behandeln, wobei Planverm\u00f6gen zur Deckung dieser Anspr\u00fcche nicht vorliegt. Analoges gilt f\u00fcr Arbeiter, denen gem\u00e4\u00df Arbeiterabfertigungsgesetz eine Abfertigung geb\u00fchrt, und f\u00fcr gem\u00e4\u00df Betriebsvereinbarung zu zahlende Abfertigungen. \n \n

\n \n

\n \n F\u00fcr die \u00fcberwiegende Anzahl der Arbeiter gilt das Bauarbeiter-Urlaubs- und Abfertigungsgesetz 1987, wonach deren Anspr\u00fcche sich an die Urlaubs- und Abfertigungskasse richten und durch Beitr\u00e4ge der Arbeitgeber zu finanzieren sind. Es handelt sich um einen staatlichen Plan, f\u00fcr den keine Abfertigungsr\u00fcckstellung zu bilden ist.\n \n

\n \n

\n \n Bei den Pensionszusagen handelt es sich zumeist um leistungsorientierte, einzelvertragliche Zusagen f\u00fcr leitende Angestellte, die teilweise durch Planverm\u00f6gen gedeckt sind. Die H\u00f6he des Pensionsanspruchs ist von den jeweils geleisteten Dienstjahren abh\u00e4ngig.\n \n

\n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n
\n Abfertigungsaufwand\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n
\n R\u00fcckstellung f\u00fcr Pensionen\n
\n \n
\n \u00dcberleitung von der Pensionsverpflichtung zur R\u00fcckstellung\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 37.562\n \n 19.428\n
\n Beizulegender Zeitwert des Planverm\u00f6gens\n \n -32.206\n \n -11.386\n
\n Nettowert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 5.356\n \n 8.042\n
\n Barwert der nicht durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 23.305\n \n 29.841\n
\n Buchwert der R\u00fcckstellung zum 31.12.\n \n 28.661\n \n 37.883\n
\n
\n
\n
\n \n
\n Pensionsaufwand\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n
\n Beschreibung der Pensionspl\u00e4ne\n
\n \n

\n \n Anspr\u00fcche \u2013 \u00d6sterreich: Bei den leistungsorientierten Pensionspl\u00e4nen besteht die Verpflichtung des Unternehmens darin, die zugesagten Leistungen sowohl an aktive als auch an ehemalige Mitarbeiter zu erbringen. Die H\u00f6he der Pensionszusage geht bei allen zu bildenden Pensionsgruppen (Gruppe A-F) von der Vollendung des 63. Lebensjahr aus und wird entweder mittels eines Prozentsatzes der Bemessungsgrundlage oder eines vereinbarten Betrags einschlie\u00dflich K\u00fcrzungen aufgrund von Fr\u00fchpensionierungen berechnet.\n \n

\n \n

\n \n Anspr\u00fcche \u2013 Deutschland: Es gibt mehrere Versorgungspl\u00e4ne mit leistungsorientierten Zusagen f\u00fcr aktive und ehemalige Dienstnehmer.\n \n

\n \n

\n \n Die Anspr\u00fcche der Dienstnehmer h\u00e4ngen bei diesen leistungsorientierten Versorgungspl\u00e4nen von der Anzahl der anrechenbaren Kalenderjahre und der Rentenklasse, welcher der Versorgungsanw\u00e4rter bei Erwerb des Anspruchs angeh\u00f6rte, ab.\n \n

\n \n

\n \n Zus\u00e4tzlich existieren auch Einzelzusagen mit leistungsorientierten Verpflichtungen.\n \n

\n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n

\n \n F\u00fcr die Pensionszusagen der deutschen Gesellschaften wurden kapitalbildende Lebensversicherungen geschlossen. Versicherungsnehmer ist der Dienstgeber, Versicherte bzw. Bezugsberechtigte sind die Dienstnehmer, die entweder eine Kapitalleistung oder eine gleichwertige Versorgungsrente w\u00e4hlen k\u00f6nnen.\n \n

\n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n

\n \n Ein Teil des Planverm\u00f6gens in H\u00f6he von TEUR\u00a09.171 ist bei der WIENER ST\u00c4DTISCHE VERSICHERUNG AG Vienna Insurance Group wie folgt veranlagt:\n \n

\n \n
\n Struktur der Kapitalanlagen im klassischen Deckungsstock\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in %\n \n 2022\n \n 2021\n
\n Festverzinsliche Wertpapiere\n \n 59,30\n \n 57,80\n
\n Aktien, Erg\u00e4nzungskapital, Genussrechte, Partizipationskapital\n \n 2,10\n \n 2,20\n
\n Investmentfonds\n \n 25,70\n \n 27,10\n
\n Verbundene Unternehmen und Beteiligungen\n \n 4,70\n \n 4,40\n
\n Darlehen\n \n 4,90\n \n 5,90\n
\n Liegenschaften\n \n 2,00\n \n 2,00\n
\n Bankguthaben\n \n 1,30\n \n 0,60\n
\n Gesamt\n \n 100,00\n \n 100,00\n
\n
\n
\n
\n \n

\n \n Die folgende Tabelle zeigt die durchschnittlichen Laufzeiten (Duration) der jeweiligen Verpflichtungen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2022\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.553\n \n 12.130\n \n 32.184\n \n 14,90\n \n 17.724\n \n 16.083\n \n 172.305\n \n 32,24\n
\n Abfertigungen\n \n 28.165\n \n 20.186\n \n 24.063\n \n 7,66\n \n 31.932\n \n 32.912\n \n 106.721\n \n 14,07\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2021\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.116\n \n 11.969\n \n 21.185\n \n 10,80\n \n 16.517\n \n 12.991\n \n 28.778\n \n 13,00\n
\n Abfertigungen\n \n 26.559\n \n 17.418\n \n 21.348\n \n 7,67\n \n 29.050\n \n 25.016\n \n 56.624\n \n 11,35\n
\n
\n
\n
\n \n
\n Beitragsorientierte Pl\u00e4ne\n
\n \n

\n \n Mitarbeiter, deren Dienstverh\u00e4ltnis \u00f6sterreichischem Recht unterliegt und die nach dem 31.\u00a0Dezember\u00a02002 in das Dienstverh\u00e4ltnis eingetreten sind, und Arbeiter, auf deren Arbeitsverh\u00e4ltnis das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, erwerben keine Abfertigungsanspr\u00fcche gegen\u00fcber dem jeweiligen Dienstgeber. F\u00fcr diese Mitarbeiter, mit Ausnahme jener, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind Beitr\u00e4ge in H\u00f6he von 1,53\u00a0% des Lohns bzw. Gehalts f\u00fcr 2022 in H\u00f6he von TEUR\u00a03.527 (Vorjahr: TEUR\u00a03.250) an eine Mitarbeitervorsorgekasse zu zahlen, davon entfallen auf Manager in Schl\u00fcsselpositionen TEUR\u00a061 (Vorjahr: TEUR\u00a037).\n \n

\n \n

\n \n F\u00fcr die Mitarbeiter, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind vom Dienstgeber Beitr\u00e4ge an die Urlaubs- und Abfertigungskasse zu zahlen. Derzeit sind ca. 37\u00a0% vom Lohn an Urlaubszuschl\u00e4gen f\u00fcr 2022 TEUR\u00a064.460 (Vorjahr: TEUR\u00a062.696) und 4,6\u00a0% vom Lohn der betreffenden Mitarbeiter f\u00fcr 2022 TEUR\u00a09.365 (Vorjahr: TEUR\u00a09.104) an Abfertigungszuschl\u00e4gen zu entrichten. Dieser Beitrag deckt die Abfertigungsanspr\u00fcche der Mitarbeiter und andere Leistungen, insbesondere das von der Bauarbeiter-Urlaubs- und Abfertigungskasse an die betreffenden Mitarbeiter zu zahlende Urlaubsentgelt sowie Urlaubszusch\u00fcsse. Dieser staatliche Plan erfasst alle Unternehmen der Baubranche. Die Leistungen werden im Umlageverfahren finanziert, d.\u00a0h. durch die Beitr\u00e4ge einer Periode sollen die in dieser Periode f\u00e4lligen Leistungen finanziert werden, w\u00e4hrend die in der Berichtsperiode verdienten k\u00fcnftigen Leistungen aus k\u00fcnftigen Beitr\u00e4gen gezahlt werden. Eine rechtliche oder faktische Verpflichtung der Unternehmen zur Zahlung dieser k\u00fcnftigen Leistungen besteht nicht. Die Unternehmen sind nur verpflichtet, so lange sie Mitarbeiter besch\u00e4ftigen, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, die vorgeschriebenen Beitr\u00e4ge zu entrichten.\n \n

\n \n

\n \n Die Zahlungen an die externen Mitarbeitervorsorgekassen werden im Personalaufwand erfasst. \n \n

\n \n

\n \n Die Mitarbeiter des PORR Konzerns geh\u00f6ren zudem den l\u00e4nderspezifischen staatlichen Pensionspl\u00e4nen an, die in der Regel im Umlageverfahren finanziert werden. Die Verpflichtung der Gruppe beschr\u00e4nkt sich darauf, die Beitr\u00e4ge bei F\u00e4lligkeit zu entrichten. Eine rechtliche oder faktische Verpflichtung zu k\u00fcnftigen Leistungen besteht nicht.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12535": { "value": "\n \n \n \n \n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n \n \n \n \n \n \n

\n \n Nach der bei Unternehmenszusammenschl\u00fcssen anzuwendenden Erwerbsmethode werden die erworbenen Verm\u00f6genswerte und die \u00fcbernommenen Verbindlichkeiten sowie Eventualverbindlichkeiten zum Erwerbsstichtag mit den zu diesem Stichtag beizulegenden Zeitwerten angesetzt. Die Differenz zwischen den Anschaffungskosten und dem zurechenbaren Anteil an dem mit dem beizulegenden Zeitwert bewerteten Nettoverm\u00f6gen wird, soweit es sich um einen Aktivposten handelt, als Firmenwert angesetzt, der nicht planm\u00e4\u00dfig abgeschrieben, sondern einem j\u00e4hrlichen Werthaltigkeitstest unterzogen wird. Dabei wird f\u00fcr jede Transaktion separat entschieden, ob die Partial oder die Full Goodwill Methode angewandt wird. Passivische Unterschiedsbetr\u00e4ge werden sofort ertragswirksam ber\u00fccksichtigt und unter den sonstigen betrieblichen Ertr\u00e4gen ausgewiesen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12536": { "value": "\n \n \n \n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n \n \n \n \n

\n \n Nach der bei Unternehmenszusammenschl\u00fcssen anzuwendenden Erwerbsmethode werden die erworbenen Verm\u00f6genswerte und die \u00fcbernommenen Verbindlichkeiten sowie Eventualverbindlichkeiten zum Erwerbsstichtag mit den zu diesem Stichtag beizulegenden Zeitwerten angesetzt. Die Differenz zwischen den Anschaffungskosten und dem zurechenbaren Anteil an dem mit dem beizulegenden Zeitwert bewerteten Nettoverm\u00f6gen wird, soweit es sich um einen Aktivposten handelt, als Firmenwert angesetzt, der nicht planm\u00e4\u00dfig abgeschrieben, sondern einem j\u00e4hrlichen Werthaltigkeitstest unterzogen wird. Dabei wird f\u00fcr jede Transaktion separat entschieden, ob die Partial oder die Full Goodwill Methode angewandt wird. Passivische Unterschiedsbetr\u00e4ge werden sofort ertragswirksam ber\u00fccksichtigt und unter den sonstigen betrieblichen Ertr\u00e4gen ausgewiesen. \n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12537": { "value": "\n \n \n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n \n \n \n

\n \n Alle Forderungen und Verbindlichkeiten zwischen einbezogenen Unternehmen werden in der Schuldenkonsolidierung eliminiert. Konzerninterne Ertr\u00e4ge und Aufwendungen werden im Rahmen der Aufwands- und Ertragskonsolidierung verrechnet. Zwischenergebnisse aus konzerninternen Lieferungen werden eliminiert, wenn es sich um wesentliche Betr\u00e4ge handelt und die betreffenden Verm\u00f6genswerte im Konzernabschluss noch bilanziert sind.\n \n

\n \n \n \n \n

\n \n Nicht der PORR AG zurechenbare Anteile am Nettoverm\u00f6gen von Tochterunternehmen werden unter der Bezeichnung \u201eAnteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\u201c gesondert als Bestandteil des Eigenkapitals ausgewiesen.\n \n

\n \n \n \n \n

\n \n Die Jahresabschl\u00fcsse s\u00e4mtlicher in den Konzernabschluss einbezogener Unternehmen werden nach einheitlichen Bilanzierungs- und Bewertungsmethoden aufgestellt. \n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n \n \n \n \n

\n \n F\u00fcr die Einbeziehung und Umrechnung ausl\u00e4ndischer Tochterunternehmen wurden folgende wesentliche Umrechnungskurse verwendet:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2022\n \n Jahresdurchschnittskurs 2022\n
\n CHF\n \n 0,98470\n \n 1,00170\n
\n CZK\n \n 24,11500\n \n 24,53708\n
\n GBP\n \n 0,88693\n \n 0,85482\n
\n NOK\n \n 10,51380\n \n 10,11222\n
\n QAR\n \n 3,89739\n \n 3,83460\n
\n PLN\n \n 4,68990\n \n 4,68828\n
\n RON\n \n 4,94740\n \n 4,93353\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2021\n \n Jahresdurchschnittskurs 2021\n
\n CHF\n \n 1,03310\n \n 1,07988\n
\n CZK\n \n 24,86000\n \n 25,64833\n
\n GBP\n \n 0,84028\n \n 0,85840\n
\n NOK\n \n 9,98880\n \n 10,16386\n
\n QAR\n \n 4,13013\n \n 4,29755\n
\n PLN\n \n 4,59940\n \n 4,57750\n
\n RON\n \n 4,94810\n \n 4,92440\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Bilanzposten der in den Konzernabschluss einbezogenen Unternehmen werden mit dem Bilanzstichtagskurs und die Posten der Konzern-Gewinn- und Verlustrechnung mit dem Durchschnittskurs des Gesch\u00e4ftsjahres, dem arithmetischen Mittel aller Monatsultimokurse, umgerechnet. Aus der W\u00e4hrungsumrechnung resultierende Differenzen werden im sonstigen Ergebnis erfasst. Diese Umrechnungsdifferenzen werden zum Zeitpunkt des Abgangs des Gesch\u00e4ftsbetriebs in den sonstigen betrieblichen Ertr\u00e4gen und Aufwendungen in der Gewinn- und Verlustrechnung (GuV) ausgewiesen.\n \n

\n \n \n \n \n \n

\n \n Bei Erwerb eines ausl\u00e4ndischen Gesch\u00e4ftsbetriebs vorgenommene Anpassungen der Buchwerte der Verm\u00f6genswerte und Verbindlichkeiten an den beizulegenden Zeitwert zum Erwerbsstichtag bzw. ein aus dem Erwerb resultierender Firmenwert werden als Verm\u00f6genswerte bzw. Verbindlichkeiten des erworbenen Tochterunternehmens behandelt und unterliegen demnach der W\u00e4hrungsumrechnung.\n \n

\n \n \n \n \n \n

\n \n Kursgewinne oder -verluste aus Transaktionen der einbezogenen Unternehmen in einer anderen als der funktionalen W\u00e4hrung (Fremdw\u00e4hrung) werden im Gewinn oder Verlust der Periode ergebniswirksam erfasst. Nicht auf die funktionale W\u00e4hrung lautende monet\u00e4re Positionen der einbezogenen Unternehmen werden mit dem Durchschnittskurs zum Bilanzstichtag umgerechnet. Aus dieser Umrechnung resultierende Kursgewinne oder -verluste werden ebenfalls in den sonstigen betrieblichen Ertr\u00e4gen oder Aufwendungen in der Gewinn- und Verlustrechnung erfasst.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12538": { "value": "\n \n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n \n \n

\n \n Nicht der PORR AG zurechenbare Anteile am Nettoverm\u00f6gen von Tochterunternehmen werden unter der Bezeichnung \u201eAnteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\u201c gesondert als Bestandteil des Eigenkapitals ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12539": { "value": "\n

\n \n 4. Konsolidierungsgrunds\u00e4tze\n \n

\n \n

\n \n Nach der bei Unternehmenszusammenschl\u00fcssen anzuwendenden Erwerbsmethode werden die erworbenen Verm\u00f6genswerte und die \u00fcbernommenen Verbindlichkeiten sowie Eventualverbindlichkeiten zum Erwerbsstichtag mit den zu diesem Stichtag beizulegenden Zeitwerten angesetzt. Die Differenz zwischen den Anschaffungskosten und dem zurechenbaren Anteil an dem mit dem beizulegenden Zeitwert bewerteten Nettoverm\u00f6gen wird, soweit es sich um einen Aktivposten handelt, als Firmenwert angesetzt, der nicht planm\u00e4\u00dfig abgeschrieben, sondern einem j\u00e4hrlichen Werthaltigkeitstest unterzogen wird. Dabei wird f\u00fcr jede Transaktion separat entschieden, ob die Partial oder die Full Goodwill Methode angewandt wird. Passivische Unterschiedsbetr\u00e4ge werden sofort ertragswirksam ber\u00fccksichtigt und unter den sonstigen betrieblichen Ertr\u00e4gen ausgewiesen. \n \n

\n \n

\n \n Alle Forderungen und Verbindlichkeiten zwischen einbezogenen Unternehmen werden in der Schuldenkonsolidierung eliminiert. Konzerninterne Ertr\u00e4ge und Aufwendungen werden im Rahmen der Aufwands- und Ertragskonsolidierung verrechnet. Zwischenergebnisse aus konzerninternen Lieferungen werden eliminiert, wenn es sich um wesentliche Betr\u00e4ge handelt und die betreffenden Verm\u00f6genswerte im Konzernabschluss noch bilanziert sind.\n \n

\n \n

\n \n Nicht der PORR AG zurechenbare Anteile am Nettoverm\u00f6gen von Tochterunternehmen werden unter der Bezeichnung \u201eAnteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\u201c gesondert als Bestandteil des Eigenkapitals ausgewiesen.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12561": { "value": "\n

\n \n Die Jahresabschl\u00fcsse s\u00e4mtlicher in den Konzernabschluss einbezogener Unternehmen werden nach einheitlichen Bilanzierungs- und Bewertungsmethoden aufgestellt. \n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n

\n \n F\u00fcr die Einbeziehung und Umrechnung ausl\u00e4ndischer Tochterunternehmen wurden folgende wesentliche Umrechnungskurse verwendet:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2022\n \n Jahresdurchschnittskurs 2022\n
\n CHF\n \n 0,98470\n \n 1,00170\n
\n CZK\n \n 24,11500\n \n 24,53708\n
\n GBP\n \n 0,88693\n \n 0,85482\n
\n NOK\n \n 10,51380\n \n 10,11222\n
\n QAR\n \n 3,89739\n \n 3,83460\n
\n PLN\n \n 4,68990\n \n 4,68828\n
\n RON\n \n 4,94740\n \n 4,93353\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2021\n \n Jahresdurchschnittskurs 2021\n
\n CHF\n \n 1,03310\n \n 1,07988\n
\n CZK\n \n 24,86000\n \n 25,64833\n
\n GBP\n \n 0,84028\n \n 0,85840\n
\n NOK\n \n 9,98880\n \n 10,16386\n
\n QAR\n \n 4,13013\n \n 4,29755\n
\n PLN\n \n 4,59940\n \n 4,57750\n
\n RON\n \n 4,94810\n \n 4,92440\n
\n
\n
\n
\n \n

\n \n Die Bilanzposten der in den Konzernabschluss einbezogenen Unternehmen werden mit dem Bilanzstichtagskurs und die Posten der Konzern-Gewinn- und Verlustrechnung mit dem Durchschnittskurs des Gesch\u00e4ftsjahres, dem arithmetischen Mittel aller Monatsultimokurse, umgerechnet. Aus der W\u00e4hrungsumrechnung resultierende Differenzen werden im sonstigen Ergebnis erfasst. Diese Umrechnungsdifferenzen werden zum Zeitpunkt des Abgangs des Gesch\u00e4ftsbetriebs in den sonstigen betrieblichen Ertr\u00e4gen und Aufwendungen in der Gewinn- und Verlustrechnung (GuV) ausgewiesen.\n \n

\n \n

\n \n Bei Erwerb eines ausl\u00e4ndischen Gesch\u00e4ftsbetriebs vorgenommene Anpassungen der Buchwerte der Verm\u00f6genswerte und Verbindlichkeiten an den beizulegenden Zeitwert zum Erwerbsstichtag bzw. ein aus dem Erwerb resultierender Firmenwert werden als Verm\u00f6genswerte bzw. Verbindlichkeiten des erworbenen Tochterunternehmens behandelt und unterliegen demnach der W\u00e4hrungsumrechnung.\n \n

\n \n

\n \n Kursgewinne oder -verluste aus Transaktionen der einbezogenen Unternehmen in einer anderen als der funktionalen W\u00e4hrung (Fremdw\u00e4hrung) werden im Gewinn oder Verlust der Periode ergebniswirksam erfasst. Nicht auf die funktionale W\u00e4hrung lautende monet\u00e4re Positionen der einbezogenen Unternehmen werden mit dem Durchschnittskurs zum Bilanzstichtag umgerechnet. Aus dieser Umrechnung resultierende Kursgewinne oder -verluste werden ebenfalls in den sonstigen betrieblichen Ertr\u00e4gen oder Aufwendungen in der Gewinn- und Verlustrechnung erfasst.\n \n

\n \n

\n \n Weitere Bilanzierungs- und Bewertungsmethoden und die Hauptquellen von Sch\u00e4tzungsunsicherheiten werden in den jeweiligen Erl\u00e4uterungen angef\u00fchrt.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n \n Umsatzerl\u00f6se werden nach Abzug von Umsatzsteuern, Rabatten und anderen Erl\u00f6sminderungen sowie sonstigen verkaufsbezogenen Steuern ausgewiesen. Der Zeitpunkt der Umsatzrealisierung stellt sich je nach Umsatzart wie folgt dar:\n \n

\n \n

\n \n Die Umsatzrealisierung bei Ertr\u00e4gen aus Bauleistungen erfolgt zeitraumbezogen \u00fcber die Laufzeit der erbrachten Leistung unter Anwendung der POC-Methode. Die voraussichtlichen Auftragserl\u00f6se werden entsprechend dem jeweiligen Fertigstellungsgrad unter den Umsatzerl\u00f6sen ausgewiesen. Grundlage f\u00fcr die Ermittlung des Fertigstellungsgrads ist das Verh\u00e4ltnis der bisher erbrachten Leistung zur gesch\u00e4tzten Gesamtleistung. Dies gilt auch f\u00fcr Erl\u00f6se aus Kundenvertr\u00e4gen, die in Arbeitsgemeinschaften ausgef\u00fchrt werden. Bei Vorliegen der entsprechenden Voraussetzungen werden mehrere Vertr\u00e4ge konzern\u00fcbergreifend aggregiert und gemeinsam bewertet. Variable Bestandteile der Auftragserl\u00f6se \u2013 insbesondere Nachtr\u00e4ge \u2013 werden dann angesetzt, wenn es hochwahrscheinlich ist, dass es dadurch zu keiner signifikanten Umkehr der bereits erfassten Erl\u00f6se kommen wird. Anzahlungsrechnungen werden gem\u00e4\u00df einem vorher festgelegten Zahlungsplan, welcher im Allgemeinen dem Baufortschritt entspricht, gelegt. In Einzelf\u00e4llen enthalten die Zahlungspl\u00e4ne eine Finanzierungskomponente, welche separat als Zinsertrag im Finanzergebnis zu erfassen ist.\n \n

\n \n

\n \n Die ermittelte Leistung wird nach Abzug der Zahlungen des Kunden als Vertragsverm\u00f6genswert unter den Forderungen aus Lieferungen und Leistungen oder, falls die Zahlungen die bisher erbrachte Leistung \u00fcbersteigen, als Vertragsverbindlichkeit unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Ist es wahrscheinlich, dass die gesamten Auftragskosten die Auftragserl\u00f6se \u00fcbersteigen, werden die erwarteten Verluste sofort zur G\u00e4nze in H\u00f6he der f\u00fcr die Erf\u00fcllung des Vertrags notwendigen Kosten erfasst. Vertragserlangungskosten werden, soweit sie bei Nichterlangung des Auftrags nicht angefallen w\u00e4ren, aktiviert und \u00fcber die Projektlaufzeit abgeschrieben.\n \n

\n \n

\n \n Deponieums\u00e4tze und Erl\u00f6se aus Rohstoffverk\u00e4ufen werden im Wesentlichen zeitpunktbezogen nach \u00dcbertragung der wesentlichen Chancen und Risiken realisiert. Erl\u00f6se aus Dienstleistungen aus der Verwaltung von Immobilien (Hausverwaltung) werden zeitraumbezogen realisiert.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Zinsertr\u00e4ge werden nach der Effektivzinsmethode abgegrenzt. Der effektive Zinssatz ist jener Zinssatz, bei dem der Barwert der k\u00fcnftigen Cashflows aus einem finanziellen Verm\u00f6genswert dessen Buchwert entspricht. \n \n

\n \n

\n \n Dividendenertr\u00e4ge aus Finanzinvestitionen werden mit Entstehung des Rechtsanspruchs erfasst. \n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Lizenzen, Software\n \n 8,33 - 50,0\n \n 8,33 - 50,0\n
\n
\n
\n
\n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n

17. Sachanlagen

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Sachanlagen,\n mit Ausnahme von betrieblich genutzten Immobilien, sind zu Anschaffungskosten einschlie\u00dflich Nebenkosten unter Abzug von Anschaffungskostenminderungen bzw. zu Herstellungskosten jeweils abz\u00fcglich der bisher aufgelaufenen und im Berichtsjahr planm\u00e4\u00dfig fortgef\u00fchrten linearen Abschreibungen bewertet. Folgende Abschreibungss\u00e4tze wurden angewandt:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n

\n \n Betrieblich genutzte Immobilien werden nach der Neubewertungsmethode gem\u00e4\u00df IAS 16.31 bewertet. Als Grundlage f\u00fcr die Ermittlung der Zeitwerte dienen externe Gutachten oder Einsch\u00e4tzungen von internen Sachverst\u00e4ndigen. Die externen Gutachten werden in periodischen Abst\u00e4nden von maximal f\u00fcnf Jahren durchgef\u00fchrt, zwischenzeitlich werden die Gutachten durch Fortschreibung der internen Sachverst\u00e4ndigen aktualisiert. Die Neubewertungen werden so regelm\u00e4\u00dfig durchgef\u00fchrt, dass der Buchwert nicht wesentlich von dem zum Bilanzstichtag beizulegenden Zeitwert abweicht. Die Neubewertung bezogen auf den Bilanzstichtag wird im Allgemeinen im vierten Quartal der Berichtsperiode durchgef\u00fchrt. Die Anpassung des Buchwerts an den jeweiligen Zeitwert wird \u00fcber eine Neubewertungsr\u00fccklage im sonstigen Ergebnis erfasst. Bei einer sp\u00e4teren Ver\u00e4u\u00dferung oder Stilllegung von neubewerteten Grundst\u00fccken und Geb\u00e4uden wird der in der Neubewertungsr\u00fccklage in Bezug auf das betreffende Grundst\u00fcck bzw. Geb\u00e4ude erfasste Betrag in die Gewinnr\u00fccklage umgebucht. Die nach der linearen Methode vorgenommenen planm\u00e4\u00dfigen Abschreibungen auf neubewertete Geb\u00e4ude werden in der Konzern-Gewinn- und Verlustrechnung erfasst, wobei folgende Abschreibungss\u00e4tze angewandt wurden:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Grundst\u00fccksgleiche Rechte\n \n 1,22 - 50,0\n \n 1,22 - 50,0\n
\n Abbaurechte\n \n substanzabh\u00e4ngig\n \n substanzabh\u00e4ngig\n
\n Bauten, einschlie\u00dflich der Bauten
auf fremdem Grund\n 		\n 1,00 - 4,00\n \n 1,00 - 4,00\n
\n
\n
\n
\n \n

\n \n In Bau befindliche Anlagen einschlie\u00dflich in Bau befindlicher Geb\u00e4ude, die betrieblich genutzt werden sollen oder deren Nutzungsart noch nicht feststeht, werden zu Anschaffungs- oder Herstellungskosten abz\u00fcglich Wertminderungsaufwand bilanziert. Die Abschreibung dieser Verm\u00f6genswerte beginnt mit deren Fertigstellung bzw. Erreichen des betriebsbereiten Zustands. \n \n

\n \n

\n \n Im Rahmen von \n Leasingvereinbarungen\n erworbene Nutzungsrechte an Sachanlagen und betrieblich genutzten Immobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und \u00fcber die Laufzeit des Leasingverh\u00e4ltnisses bzw. unter Anwendung der angegebenen Abschreibungss\u00e4tze linear abgeschrieben.\n \n

\n \n

\n \n Die Laufzeiten der Leasingvertr\u00e4ge f\u00fcr Immobilien liegen zwischen 2 und 65 Jahren, die f\u00fcr Mobilien zwischen 2 und 13 Jahren.\n \n

\n \n

\n \n Sowohl bei Immobilien- als auch Mobilien-Leasingvertr\u00e4ge bestehen teilweise Verl\u00e4ngerungsoptionen, die nur dann in die Berechnung der Leasingverbindlichkeit einflie\u00dfen, wenn es hinreichend sicher ist, dass diese Optionen ausge\u00fcbt werden.\n \n

\n \n

\n \n Aus\u00fcbungspreise von Optionen zur \u00dcbernahme des Verm\u00f6genswerts am Ende der Laufzeit des Leasingverh\u00e4ltnisses werden nur angesetzt, wenn es hinreichend sicher ist, dass die Kaufoptionen ausge\u00fcbt werden. Variable Leasingzahlungen, die an Indizes gekoppelt sind, werden mit dem am Bereitstellungsdatum g\u00fcltigen Index bewertet. Bei Eintritt eines wesentlichen Ereignisses oder bei bedeutenden Ver\u00e4nderungen der Umst\u00e4nde wird erneut bewertet. Bei Vorliegen von Nichtleasingkomponenten werden diese separiert und nicht in die Rate miteinbezogen.\n \n

\n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n

\n \n Der beizulegende Zeitwert wird durch die Ableitung aus einem aktuellen Marktpreis durch Ableitung aus einem Preis, der in einer Transaktion mit \u00e4hnlichen Immobilien in der j\u00fcngeren Vergangenheit erzielt wurde, oder \u2013 zumeist mangels geeigneter Marktdaten \u2013 durch Diskontierung gesch\u00e4tzter k\u00fcnftiger Cashflows, die von derartigen Immobilien markt\u00fcblich im Rahmen einer Vermietung generiert werden, errechnet. Bei jenen Liegenschaften, die keiner externen Bewertung unterzogen werden, werden durch ein internes Bewertungsteam die beizulegenden Zeitwerte ermittelt.\n \n

\n \n

\n \n Die unterschiedlichen Ebenen werden wie folgt definiert:\n \n

\n \n

\n \n \u2013 Notierte (nicht berichtigte) Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte oder Schulden (Stufe 1)\n \n

\n \n

\n \n \u2013 Inputfaktoren, andere als die auf Stufe 1 genannten Marktpreisnotierungen, die f\u00fcr den Verm\u00f6genswert oder die Schuld entweder unmittelbar (d. h. als Preis) oder mittelbar (d. h. vom Preis abgeleitet) zu beobachten sind (Stufe 2)\n \n

\n \n

\n \n \u2013 Inputfaktoren, die f\u00fcr den Verm\u00f6genswert oder die Schuld auf nicht beobachtbaren Marktdaten basieren (Stufe 3)\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 220.735 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 51.794 \n
\n Deponien\n \n - \n \n - \n \n 24.031 \n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 206.722 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 63.610 \n
\n Deponien\n \n - \n \n - \n \n 25.217 \n
\n
\n
\n
\n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n

\n \n \u2013 Kapitalisierungszinssatz: Je niedriger der Kapitalisierungszinssatz, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n

\n \n \u2013 Miete: Je h\u00f6her der m\u00b2-Preis, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n

\n \n \u2013 Instandhaltung: Je h\u00f6her der Instandhaltungsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n

\n \n \u2013 Leerstand: Je h\u00f6her der Leerstandsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,00 - 9,50\n \n 6,20\n
\n Miete in EUR/m\u00b2\n \n 2,76 - 20,00\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 0,90 - 20,00\n
\n Leerstand in %\n 2\n \n 3,00 - 22,00\n
\n Ertrag in EUR/t\n \n 6,16 - 54,09\n \n 8,80 - 145,00\n
\n Aufwand in EUR/t\n \n 6,45 - 14,45\n
\n Grundwert in EUR/m\u00b2\n \n 33,85 - 38,00\n
\n
\n
\n
\n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,35 - 10,00\n \n 4,50\n
\n Miete in EUR/m\u00b2\n \n 2,22 - 28,07\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 1,80 - 20,00\n
\n Leerstand in %\n 1\n \n 5,00 - 10,00\n
\n Leerstand in %\n 2\n \n 3,00 - 14,00\n
\n Ertrag in EUR/t\n \n 6,65 - 50,97\n \n 9,47 - 145,00\n
\n Aufwand in EUR/t\n \n 5,15 - 17,08\n
\n Grundwert in EUR/m\u00b2\n \n 31,39 - 34,52\n
\n
\n
\n
\n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n

\n 1 Abschlag vom Neubauwert\n

\n \n \n \n

\n 2 Abschlag vom Jahresrohertrag\n

\n \n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Finanzimmobilien werden zu ihrem beizulegenden Zeitwert angesetzt. Gewinne und Verluste aus Wert\u00e4nderungen werden im Gewinn oder Verlust der Periode ber\u00fccksichtigt, in der die Wert\u00e4nderung eingetreten ist. \n \n

\n \n

\n \n Im Rahmen von Leasingvereinbarungen erworbene Nutzungsrechte an Finanzimmobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und in den Folgeperioden mit dem beizulegenden Zeitwert bewertet.\n \n

\n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n

\n \n Die Ermittlung des beizulegenden Zeitwerts erfolgt analog zur Ermittlung des beizulegenden Zeitwerts der neubewerteten Grundst\u00fccke und Geb\u00e4ude in den Sachanlagen (siehe Erl\u00e4uterung\u00a017) und kann wie folgt den verschiedenen Stufen zugeordnet werden:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 30.183 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 19.930 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n 1.783 \n
\n
\n
\n
\n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2022 \n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 1,10 - 280,00\n
\n
\n
\n
\n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2021 \n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 5,00 - 132,00\n
\n
\n
\n
\n \n

\n \n VW = Vergleichswert\n \n

\n \n

\n 1 ohne Bauvorbereitung\n

\n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n
\n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. \n \n

\n \n

\n \n Hinsichtlich der Sensitivit\u00e4ten und Sch\u00e4tzungsicherheiten sowie der Beziehungen der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert wird analog auf die Ausf\u00fchrungen zu den neubewerteten Grundst\u00fccken und Geb\u00e4uden in den Sachanlagen in Erl\u00e4uterung\u00a017 verwiesen.\n \n

\n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 1\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 7,88 - 16,73\n \n 10,00\n \n 4,50\n
\n Sonstiges\n \n EW\n \n 2,00\n \n 15,67 - 15,69\n
\n
\n
\n
\n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n

\n 1 Abschlag vom Jahresrohertrag\n

\n \n \n \n

\n 2 Abschlag vom Neubauwert\n

\n \n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Beteiligungen an assoziierten Unternehmen und an Gemeinschaftsunternehmen \n werden bei erstmaliger Erfassung zu Anschaffungskosten, die sich in das erworbene anteilige, mit dem beizulegenden Zeitwert bewertete Nettoverm\u00f6gen sowie gegebenenfalls einen Firmenwert aufteilen, angesetzt. In der Folge wird der Buchwert j\u00e4hrlich um den anteiligen Jahres\u00fcberschuss bzw. -fehlbetrag, bezogene Dividenden und sonstige Eigenkapitalver\u00e4nderungen erh\u00f6ht bzw. vermindert. Die Firmenwerte werden nicht planm\u00e4\u00dfig abgeschrieben, sondern als Teil der jeweiligen Beteiligung bei Vorliegen von Indikatoren f\u00fcr eine Wertminderung der Beteiligung auf Wertminderung gepr\u00fcft.\n \n

\n \n

\n \n Beteiligungen an Arbeitsgemeinschaften (Gemeinschaftsunternehmen):\n Anteile der Gruppe am Gewinn oder Verlust von als Gemeinschaftsunternehmen eingestuften Arbeitsgemeinschaften werden unter dem Ergebnis aus at-equity bilanzierten Unternehmen ausgewiesen. Erl\u00f6se der Gruppe aus Lieferungen an bzw. Leistungen f\u00fcr Arbeitsgemeinschaften werden unter Umsatzerl\u00f6sen ausgewiesen. In eine Arbeitsgemeinschaft einbezahltes Kapital wird zusammen mit Gewinnanteilen und allf\u00e4lligen Forderungen aus Lieferungen an bzw. Leistungen f\u00fcr die betreffende Arbeitsgemeinschaft und nach Abzug von Entnahmen und allf\u00e4lliger Verlustanteile unter Forderungen aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 22) bzw., wenn sich per Saldo ein Passivposten ergibt, unter Verbindlichkeiten aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 35) ausgewiesen. \n \n

\n \n

\n \n Beteiligungen an gemeinschaftlichen Aktivit\u00e4ten:\n Im Konzernabschluss werden die anteiligen Verm\u00f6genswerte und Schulden und die anteiligen Aufwendungen und Ertr\u00e4ge, welche der PORR Gruppe zuzurechnen sind, bilanziert.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Die Roh-, Hilfs- und Betriebsstoffe sind mit dem niedrigeren Wert aus Anschaffungs- oder Herstellungskosten und Nettover\u00e4u\u00dferungswert zu bewerten. \n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Forderungen aus Lieferungen und Leistungen und sonstige finanzielle Forderungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) angesetzt, Wertberichtigungen f\u00fcr erwartete Kreditverluste werden im Gesch\u00e4ftsjahr auf Basis historischer Ausfallquoten und prognostizierter Daten gebildet.\n \n

\n \n

\n \n Die PORR Gruppe wendet f\u00fcr Forderungen aus Lieferungen und Leistungen, Vertragsverm\u00f6genswerte und Forderungen aus Leasingverh\u00e4ltnissen die Vereinfachungsregel des IFRS 9.5.5.15 an und bemisst gegebenenfalls bei Wertberichtigungen den Lifetime Expected Credit Loss. Bei der Einsch\u00e4tzung der erwarteten Kreditverluste (Expected-Credit-Loss) verwendet die Gruppe historische und in die Zukunft gerichtete Daten und Informationen. Im Allgemeinen liegen f\u00fcr Finanzinstrumente keine externen Bonit\u00e4tseinsch\u00e4tzungen vor. Der Expected-Credit-Loss berechnet sich auf Basis des Produkts aus dem erwarteten Nettoanspruch des Finanzinstruments, der periodenbezogenen Ausfallswahrscheinlichkeit und dem Verlust bei tats\u00e4chlichem Ausfall.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n
\n Bewertungsgrundlage\n
\n \n

\n \n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte oder Gruppen von Verm\u00f6genswerten und Verbindlichkeiten werden zum beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less cost to sell) angesetzt, wenn dieser niedriger ist als ihr Buchwert.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Abgrenzungsposten f\u00fcr latente Steuern werden bei tempor\u00e4ren Differenzen zwischen den Wertans\u00e4tzen von Verm\u00f6genswerten und Schulden im Konzernabschluss einerseits und den steuerlichen Wertans\u00e4tzen andererseits in H\u00f6he der voraussichtlichen k\u00fcnftigen Steuerbelastung oder -entlastung gebildet. Dar\u00fcber hinaus wird eine aktive Steuerabgrenzung f\u00fcr k\u00fcnftige Verm\u00f6gensvorteile aus steuerlichen Verlustvortr\u00e4gen angesetzt, soweit mit der Realisierung mit hinreichender Sicherheit gerechnet werden kann. Ausgenommen von dieser umfassenden Steuerabgrenzung sind zu versteuernde tempor\u00e4re Differenzen, die aus dem erstmaligen Ansatz eines Firmenwerts resultieren.\n \n

\n \n

\n \n Die Berechnung der latenten Steuern erfolgt auf Basis des im jeweiligen Land g\u00fcltigen Ertragsteuersatzes, der f\u00fcr \u00f6sterreichische Gesellschaften nach Anpassung des Steuersatzes aufgrund der \u00f6kosozialen Steuerreform 23 % (Vorjahr: 25 %) betr\u00e4gt (siehe Details in Erl\u00e4uterung 14). \n \n

\n \n

\n \n Die Auswirkungen der Steuersatzsenkung auf die f\u00fcr \u00d6sterreich erfassten latenten Steuern zum 1. J\u00e4nner 2022 sind nachstehend dargestellt.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n
\n in TEUR\n \n Anspr\u00fcche\n \n Verbindlichkeiten\n \n Saldo\n
\n 1. J\u00e4nner 2022 zu 25 %\n \n 4.228\n \n 39.388\n \n -35.160\n
\n Anpassung im sonstigen Ergebnis\n \n - \n \n 293\n \n -293\n
\n Anpassung der Steuern auf passivierte Emissionskosten f\u00fcr Schuldscheindarlehen\n \n - \n \n 7\n \n -7\n
\n Anpassung im Steueraufwand\n \n -338\n \n -3.451\n \n 3.113\n
\n 1. J\u00e4nner 2022 zu 23 %\n \n 3.890\n \n 36.237\n \n -32.347\n
\n
\n
\n
\n \n
\n Bewertungsgrundlagen - Eigene Aktien\n
\n \n

\n \n Wenn ein Unternehmen des Konzerns Eigenkapitalanteile der PORR AG kauft, wird der Wert der bezahlten Gegenleistung, einschlie\u00dflich direkt zurechenbarer zus\u00e4tzlicher Kosten (netto nach Ertragsteuern), so lange vom Eigenkapital der PORR AG abgezogen, bis die Aktien eingezogen oder wieder ausgegeben werden. Werden solche eigenen Anteile nachtr\u00e4glich wieder ausgegeben, wird die erhaltene Gegenleistung (netto nach Abzug direkt zurechenbarer zus\u00e4tzlicher Transaktionskosten und zusammenh\u00e4ngender Ertragsteuern) im Eigenkapital der PORR AG erfasst.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Stand 31.12.2022\n \n Nominale in TEUR\n \n ISIN\n
\n 5,375 % Hybridanleihe 2020\n \n 150.000\n \n XS2113662063\n
\n 7,5 % Hybridanleihe 2021\n \n 50.000\n \n XS2408013709\n
\n
\n
\n
\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Die\n R\u00fcckstellungen f\u00fcr Abfertigungen, f\u00fcr Pensionen und f\u00fcr Jubil\u00e4umsgelder\n werden gem\u00e4\u00df IAS 19 nach dem laufenden Einmalpr\u00e4mienverfahren (Projected Unit Credit Method) ermittelt, wobei zu jedem Stichtag eine versicherungsmathematische Bewertung durch einen anerkannten Versicherungsmathematiker durchgef\u00fchrt wird, die auf folgenden wesentlichen Parametern basiert:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,70 %\n \n 3,37 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 3,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 5,65 %\n \n 0,00 % - 8,60 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n -\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,70 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 2,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 13,65 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2022 Schweiz\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 2,31 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung aktiv\n \n 2,25 %\n \n -\n \n -\n
\n Fluktuation \n \n 0,00 % - 19,06 %\n \n -\n \n -\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n -\n
\n 2022 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 4,70 %\n \n 4,70 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 6,88 %\n \n -\n
\n Gehaltsvalorisierung\n \n -\n \n 4,75 %\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n 1,00 %\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,38 %\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,40 % - 10,50 %\n \n 0,40 % - 10,50 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2021 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n -\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 16,00 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2021 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n

\n \n Als rechnungsm\u00e4\u00dfiges Pensionsalter wird f\u00fcr \u00f6sterreichische Gesellschaften das fr\u00fchestm\u00f6gliche gesetzliche Pensionsantrittsalter nach der Pensionsreform 2004 (Korridorpension) unter Beachtung aller \u00dcbergangsregelungen und f\u00fcr deutsche Gesellschaften das gesetzliche Pensionsantrittsalter angesetzt. F\u00fcr die Abfertigungsr\u00fcckstellungen der polnischen Tochtergesellschaften gelten die gleichen Parameter wie f\u00fcr \u00f6sterreichische Gesellschaften. \n \n

\n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n

\n \n Die \n sonstigen R\u00fcckstellungen\n (Bauten/Andere) ber\u00fccksichtigen alle gegenw\u00e4rtig erkennbaren Risiken und ungewissen Verpflichtungen aus Ereignissen der Vergangenheit, bei welchen ein Abfluss von Ressourcen wahrscheinlich ist. Sie werden jeweils in H\u00f6he des Betrags angesetzt, der voraussichtlich zur Erf\u00fcllung der zugrunde liegenden Verpflichtung erforderlich ist, soweit eine verl\u00e4ssliche Sch\u00e4tzung m\u00f6glich ist. R\u00fcckstellungen aus Drohverlusten und Sch\u00e4den und P\u00f6nalen werden, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, ebenso in den sonstigen R\u00fcckstellungen ausgewiesen.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Finanzverbindlichkeiten sowie Verbindlichkeiten aus Lieferungen und Leistung (Erl\u00e4uterung 35) und \u00fcbrige Verbindlichkeiten (Erl\u00e4uterung 37) werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n

\n \n Leasingverbindlichkeiten werden mit dem Barwert der k\u00fcnftigen Leasingzahlungen bewertet. Zur Abzinsung wird der dem Leasingverh\u00e4ltnis zugrunde liegende Zinssatz herangezogen. L\u00e4sst sich dieser nicht bestimmen, wird der laufzeitad\u00e4quate Grenzfremdkapitalzinssatz der Gruppe erfasst.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n
\n Bewertungsgrundlagen\n
\n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12565": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n \n \n \n \n \n \n \n

\n \n F\u00fcr die Einbeziehung und Umrechnung ausl\u00e4ndischer Tochterunternehmen wurden folgende wesentliche Umrechnungskurse verwendet:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2022\n \n Jahresdurchschnittskurs 2022\n
\n CHF\n \n 0,98470\n \n 1,00170\n
\n CZK\n \n 24,11500\n \n 24,53708\n
\n GBP\n \n 0,88693\n \n 0,85482\n
\n NOK\n \n 10,51380\n \n 10,11222\n
\n QAR\n \n 3,89739\n \n 3,83460\n
\n PLN\n \n 4,68990\n \n 4,68828\n
\n RON\n \n 4,94740\n \n 4,93353\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2021\n \n Jahresdurchschnittskurs 2021\n
\n CHF\n \n 1,03310\n \n 1,07988\n
\n CZK\n \n 24,86000\n \n 25,64833\n
\n GBP\n \n 0,84028\n \n 0,85840\n
\n NOK\n \n 9,98880\n \n 10,16386\n
\n QAR\n \n 4,13013\n \n 4,29755\n
\n PLN\n \n 4,59940\n \n 4,57750\n
\n RON\n \n 4,94810\n \n 4,92440\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die Bilanzposten der in den Konzernabschluss einbezogenen Unternehmen werden mit dem Bilanzstichtagskurs und die Posten der Konzern-Gewinn- und Verlustrechnung mit dem Durchschnittskurs des Gesch\u00e4ftsjahres, dem arithmetischen Mittel aller Monatsultimokurse, umgerechnet. Aus der W\u00e4hrungsumrechnung resultierende Differenzen werden im sonstigen Ergebnis erfasst. Diese Umrechnungsdifferenzen werden zum Zeitpunkt des Abgangs des Gesch\u00e4ftsbetriebs in den sonstigen betrieblichen Ertr\u00e4gen und Aufwendungen in der Gewinn- und Verlustrechnung (GuV) ausgewiesen.\n \n

\n \n \n \n \n \n \n \n

\n \n Bei Erwerb eines ausl\u00e4ndischen Gesch\u00e4ftsbetriebs vorgenommene Anpassungen der Buchwerte der Verm\u00f6genswerte und Verbindlichkeiten an den beizulegenden Zeitwert zum Erwerbsstichtag bzw. ein aus dem Erwerb resultierender Firmenwert werden als Verm\u00f6genswerte bzw. Verbindlichkeiten des erworbenen Tochterunternehmens behandelt und unterliegen demnach der W\u00e4hrungsumrechnung.\n \n

\n \n \n \n \n \n \n \n

\n \n Kursgewinne oder -verluste aus Transaktionen der einbezogenen Unternehmen in einer anderen als der funktionalen W\u00e4hrung (Fremdw\u00e4hrung) werden im Gewinn oder Verlust der Periode ergebniswirksam erfasst. Nicht auf die funktionale W\u00e4hrung lautende monet\u00e4re Positionen der einbezogenen Unternehmen werden mit dem Durchschnittskurs zum Bilanzstichtag umgerechnet. Aus dieser Umrechnung resultierende Kursgewinne oder -verluste werden ebenfalls in den sonstigen betrieblichen Ertr\u00e4gen oder Aufwendungen in der Gewinn- und Verlustrechnung erfasst.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12566": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12568": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n W\u00e4hrungsumrechnung\n : Die in den Konzernabschluss einbezogenen Unternehmen erstellen die Jahresabschl\u00fcsse in ihrer jeweiligen funktionalen W\u00e4hrung, wobei diese die W\u00e4hrung des prim\u00e4ren operativen Umfelds des Unternehmens ist. F\u00fcr alle einbezogenen Unternehmen ist die funktionale W\u00e4hrung die W\u00e4hrung des Landes, in der das Unternehmen seinen Sitz hat.\n \n

\n \n \n \n

\n \n F\u00fcr die Einbeziehung und Umrechnung ausl\u00e4ndischer Tochterunternehmen wurden folgende wesentliche Umrechnungskurse verwendet:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2022\n \n Jahresdurchschnittskurs 2022\n
\n CHF\n \n 0,98470\n \n 1,00170\n
\n CZK\n \n 24,11500\n \n 24,53708\n
\n GBP\n \n 0,88693\n \n 0,85482\n
\n NOK\n \n 10,51380\n \n 10,11222\n
\n QAR\n \n 3,89739\n \n 3,83460\n
\n PLN\n \n 4,68990\n \n 4,68828\n
\n RON\n \n 4,94740\n \n 4,93353\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Devisenmittelkurs 31.12.2021\n \n Jahresdurchschnittskurs 2021\n
\n CHF\n \n 1,03310\n \n 1,07988\n
\n CZK\n \n 24,86000\n \n 25,64833\n
\n GBP\n \n 0,84028\n \n 0,85840\n
\n NOK\n \n 9,98880\n \n 10,16386\n
\n QAR\n \n 4,13013\n \n 4,29755\n
\n PLN\n \n 4,59940\n \n 4,57750\n
\n RON\n \n 4,94810\n \n 4,92440\n
\n
\n
\n
\n \n \n \n

\n \n Die Bilanzposten der in den Konzernabschluss einbezogenen Unternehmen werden mit dem Bilanzstichtagskurs und die Posten der Konzern-Gewinn- und Verlustrechnung mit dem Durchschnittskurs des Gesch\u00e4ftsjahres, dem arithmetischen Mittel aller Monatsultimokurse, umgerechnet. Aus der W\u00e4hrungsumrechnung resultierende Differenzen werden im sonstigen Ergebnis erfasst. Diese Umrechnungsdifferenzen werden zum Zeitpunkt des Abgangs des Gesch\u00e4ftsbetriebs in den sonstigen betrieblichen Ertr\u00e4gen und Aufwendungen in der Gewinn- und Verlustrechnung (GuV) ausgewiesen.\n \n

\n \n \n \n

\n \n Bei Erwerb eines ausl\u00e4ndischen Gesch\u00e4ftsbetriebs vorgenommene Anpassungen der Buchwerte der Verm\u00f6genswerte und Verbindlichkeiten an den beizulegenden Zeitwert zum Erwerbsstichtag bzw. ein aus dem Erwerb resultierender Firmenwert werden als Verm\u00f6genswerte bzw. Verbindlichkeiten des erworbenen Tochterunternehmens behandelt und unterliegen demnach der W\u00e4hrungsumrechnung.\n \n

\n \n \n \n

\n \n Kursgewinne oder -verluste aus Transaktionen der einbezogenen Unternehmen in einer anderen als der funktionalen W\u00e4hrung (Fremdw\u00e4hrung) werden im Gewinn oder Verlust der Periode ergebniswirksam erfasst. Nicht auf die funktionale W\u00e4hrung lautende monet\u00e4re Positionen der einbezogenen Unternehmen werden mit dem Durchschnittskurs zum Bilanzstichtag umgerechnet. Aus dieser Umrechnung resultierende Kursgewinne oder -verluste werden ebenfalls in den sonstigen betrieblichen Ertr\u00e4gen oder Aufwendungen in der Gewinn- und Verlustrechnung erfasst.\n \n

\n \n \n \n

\n \n Weitere Bilanzierungs- und Bewertungsmethoden und die Hauptquellen von Sch\u00e4tzungsunsicherheiten werden in den jeweiligen Erl\u00e4uterungen angef\u00fchrt.\n \n

\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Zinsertr\u00e4ge werden nach der Effektivzinsmethode abgegrenzt. Der effektive Zinssatz ist jener Zinssatz, bei dem der Barwert der k\u00fcnftigen Cashflows aus einem finanziellen Verm\u00f6genswert dessen Buchwert entspricht. \n \n

\n \n \n \n

\n \n Dividendenertr\u00e4ge aus Finanzinvestitionen werden mit Entstehung des Rechtsanspruchs erfasst. \n \n

\n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n

\n \n Die PORR AG beurteilt sowohl j\u00e4hrlich als auch bei Vorliegen spezifischer Indikatoren die Werthaltigkeit von Firmenwerten, sonstigen immateriellen Verm\u00f6genswerten gem\u00e4\u00df IAS 36. Die Beurteilung st\u00fctzt sich sowohl auf interne als auch auf externe Informationsquellen, um die Werthaltigkeit von Verm\u00f6genswerten zu identifizieren. \n \n

\n \n

\n \n Bei Firmenwerten wird der Value in use, welcher der Barwert der gesch\u00e4tzten, k\u00fcnftigen Cashflows ist, die aus der fortgesetzten Nutzung eines Verm\u00f6genswertes und seinem Abgang am Ende seiner Nutzungsdauer erwartet werden, anhand des WACC-Modells (WACC=Weighted Average Cost of Capital) ermittelt. Der WACC-Ansatz ist durch die internationale T\u00e4tigkeit der PORR Gruppe begr\u00fcndet, da der Abgleich von parametrisierten Eigen- und Fremdkapitalkosten abgebildet wird. Der risikolose Basiszinssatz wird mit einem Fremdkapitalaufschlag vor Steuern sowie einer Marktrisikopr\u00e4mie erg\u00e4nzt. Separat ermittelte Eigen- und Fremdkapitalzinss\u00e4tze werden anschlie\u00dfend mit einer sitzlandabh\u00e4ngigen Besteuerung erg\u00e4nzt. Branchen- als auch Industriespezifika (abgeleitet aus einer Peer-Group), wie beispielsweise Saisonalit\u00e4t und Witterungsabh\u00e4ngigkeit, werden durch die Beta-Komponente abgebildet, die das Marktrisiko der PORR ohne Einfluss von Fremdkapital widerspiegelt. \n \n

\n \n

\n \n Das Management geht grunds\u00e4tzlich von einer moderaten Umsatzsteigerung aus, die auf Einsch\u00e4tzungen hinsichtlich der Entwicklung der Zielm\u00e4rkte als auch auf der geplanten Ausweitung der Auftragsvolumina beruht. Geplante oder bereits get\u00e4tigte Investitionen in den Einsatz klimafreundlicher und intelligenter Technologie sowie ein moderner Managementansatz (BIM und LEAN, siehe \u201ePORR 2025\u201c S.\u00a040) unterst\u00fctzen diese Annahme und sollen proaktiv Faktoren wie geringere Umsatzerl\u00f6se oder steigende Aufwendungen und daraus resultierende geringere Netto-Zahlungsstr\u00f6me vorausschauend vermeiden. \n \n

\n \n

\n \n Die Buchwerte sowie die angewandten Bewertungsannahmen f\u00fcr die wesentlichen Werthaltigkeitspr\u00fcfungen von Firmenwerten setzen sich wie folgt zusammen (ohne Buchwert des vorl\u00e4ufig zugeordneten Firmenwerts der G-S Stra\u00dfenbau GmbH):\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Firmenwerte in TEUR\n \n Fair Value Hierarchie\n \n Angewandte Methode\n \n Annahmen Businessplan\n \n Wachstumsrate %\n \n Diskontierungssatz nach Steuern %\n \n Stichtag\n
\n PBG \u00d6sterreich\n \n 30.230\n \n -\n \n Value in use\n \n Umsatz p.a. -10,8 - 3,4 %\n \n 1\n \n 7,55\n \n 31.12.\n
\n Oevermann\n \n 44.170\n \n -\n \n Value in use\n \n Umsatz p.a. 2,5 - 9,2 %\n \n 1\n \n 6,74\n \n 31.12.\n
\n BB GS\n \n 13.157\n \n -\n \n Value in use\n \n Umsatz p.a. -8,7 - 2,5 %\n \n 1\n \n 6,71\n \n 31.12.\n
\n Porr Polska Infrastructure\n \n 10.039\n \n -\n \n Value in use\n \n Umsatz p.a. -2,3 - 18,8 %\n \n 1\n \n 10,86\n \n 31.12.\n
\n PORR a.s.\n \n 13.027\n \n -\n \n Value in use\n \n Umsatz p.a. -2,4 - 22,1 %\n \n 1\n \n 9,65\n \n 31.12.\n
\n hospitals\n \n 14.780\n \n -\n \n Value in use\n \n Umsatz p.a. 0,1 - 2,7 %\n \n 1\n \n 4,96\n \n 31.12.\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Firmenwerte in TEUR\n \n Fair Value Hierarchie\n \n Angewandte Methode\n \n Annahmen Businessplan\n \n Wachstumsrate %\n \n Diskontierungssatz nach Steuern %\n \n Stichtag\n
\n Stra\u00dfenbau\n \n 7.704\n \n -\n \n Value in use\n \n Umsatz p.a. -9,7 - 6,2 %\n \n 1\n \n 7,30\n \n 31.12.\n
\n Porr Polska Infrastructure\n \n 10.236\n \n -\n \n Value in use\n \n Umsatz p.a. -4,5 - 6,6 %\n \n 1\n \n 7,86\n \n 31.12.\n
\n Oevermann\n \n 44.170\n \n -\n \n Value in use\n \n Umsatz p.a. 2,5 - 16,9 %\n \n 1\n \n 6,68\n \n 31.12.\n
\n BB GS\n \n 13.157\n \n -\n \n Value in use\n \n Umsatz p.a. -4,2 - 23,1 %\n \n 1\n \n 6,65\n \n 31.12.\n
\n Hinteregger\n \n 20.180\n \n -\n \n Value in use\n \n Umsatz p.a. -7,5 - 3,9 %\n \n 1\n \n 7,30\n \n 31.12.\n
\n PORR a.s.\n \n 12.636\n \n -\n \n Value in use\n \n Umsatz p.a. -1,2 - 14,5 %\n \n 1\n \n 7,55\n \n 31.12.\n
\n
\n
\n
\n \n \n \n

\n \n Nachfolgend sind die Parameter\u00e4nderungen, die in der zahlungsmittelgenerierenden Einheit hospitals-Gruppe zu Wertminderungen f\u00fchren w\u00fcrden, dargestellt.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022
in TEUR\n 		\n Diskontierungssatz +0,5 %\n \n EBITDA-Marge -10 %\n
\n hospitals\n \n -10.795\n \n -15.827\n
\n
\n
\n
\n \n \n

\n \n F\u00fcr die \u00fcbrigen angef\u00fchrten Firmenwerte gab es keine vom Management f\u00fcr m\u00f6glich gehaltene wesentliche Annahme\u00e4nderung, die zu einer Wertminderung gef\u00fchrt h\u00e4tte.\n \n

\n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n

\n \n Der beizulegende Zeitwert wird durch die Ableitung aus einem aktuellen Marktpreis durch Ableitung aus einem Preis, der in einer Transaktion mit \u00e4hnlichen Immobilien in der j\u00fcngeren Vergangenheit erzielt wurde, oder \u2013 zumeist mangels geeigneter Marktdaten \u2013 durch Diskontierung gesch\u00e4tzter k\u00fcnftiger Cashflows, die von derartigen Immobilien markt\u00fcblich im Rahmen einer Vermietung generiert werden, errechnet. Bei jenen Liegenschaften, die keiner externen Bewertung unterzogen werden, werden durch ein internes Bewertungsteam die beizulegenden Zeitwerte ermittelt.\n \n

\n \n \n \n

\n \n Die unterschiedlichen Ebenen werden wie folgt definiert:\n \n

\n \n \n \n

\n \n \u2013 Notierte (nicht berichtigte) Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte oder Schulden (Stufe 1)\n \n

\n \n \n \n

\n \n \u2013 Inputfaktoren, andere als die auf Stufe 1 genannten Marktpreisnotierungen, die f\u00fcr den Verm\u00f6genswert oder die Schuld entweder unmittelbar (d. h. als Preis) oder mittelbar (d. h. vom Preis abgeleitet) zu beobachten sind (Stufe 2)\n \n

\n \n \n \n

\n \n \u2013 Inputfaktoren, die f\u00fcr den Verm\u00f6genswert oder die Schuld auf nicht beobachtbaren Marktdaten basieren (Stufe 3)\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 220.735 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 51.794 \n
\n Deponien\n \n - \n \n - \n \n 24.031 \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 206.722 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 63.610 \n
\n Deponien\n \n - \n \n - \n \n 25.217 \n
\n
\n
\n
\n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. Die Beziehung der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert stellt sich generell wie folgt dar:\n \n

\n \n \n

\n \n \u2013 Kapitalisierungszinssatz: Je niedriger der Kapitalisierungszinssatz, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n

\n \n \u2013 Miete: Je h\u00f6her der m\u00b2-Preis, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n

\n \n \u2013 Instandhaltung: Je h\u00f6her der Instandhaltungsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n

\n \n \u2013 Leerstand: Je h\u00f6her der Leerstandsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,00 - 9,50\n \n 6,20\n
\n Miete in EUR/m\u00b2\n \n 2,76 - 20,00\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 0,90 - 20,00\n
\n Leerstand in %\n 2\n \n 3,00 - 22,00\n
\n Ertrag in EUR/t\n \n 6,16 - 54,09\n \n 8,80 - 145,00\n
\n Aufwand in EUR/t\n \n 6,45 - 14,45\n
\n Grundwert in EUR/m\u00b2\n \n 33,85 - 38,00\n
\n
\n
\n
\n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,35 - 10,00\n \n 4,50\n
\n Miete in EUR/m\u00b2\n \n 2,22 - 28,07\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 1,80 - 20,00\n
\n Leerstand in %\n 1\n \n 5,00 - 10,00\n
\n Leerstand in %\n 2\n \n 3,00 - 14,00\n
\n Ertrag in EUR/t\n \n 6,65 - 50,97\n \n 9,47 - 145,00\n
\n Aufwand in EUR/t\n \n 5,15 - 17,08\n
\n Grundwert in EUR/m\u00b2\n \n 31,39 - 34,52\n
\n
\n
\n
\n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n

\n 1 Abschlag vom Neubauwert\n

\n \n \n \n \n \n

\n 2 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 30.183 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 19.930 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n 1.783 \n
\n
\n
\n
\n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 1,10 - 280,00\n
\n
\n
\n
\n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 5,00 - 132,00\n
\n
\n
\n
\n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n

\n 1 ohne Bauvorbereitung\n

\n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n
\n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. \n \n

\n \n \n \n

\n \n Hinsichtlich der Sensitivit\u00e4ten und Sch\u00e4tzungsicherheiten sowie der Beziehungen der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert wird analog auf die Ausf\u00fchrungen zu den neubewerteten Grundst\u00fccken und Geb\u00e4uden in den Sachanlagen in Erl\u00e4uterung\u00a017 verwiesen.\n \n

\n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 1\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 7,88 - 16,73\n \n 10,00\n \n 4,50\n
\n Sonstiges\n \n EW\n \n 2,00\n \n 15,67 - 15,69\n
\n
\n
\n
\n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n

\n 1 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n

\n 2 Abschlag vom Neubauwert\n

\n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n

\n \n Die Beurteilung von nach der POC-Methode bewerteten Kundenauftr\u00e4gen bis zum Projektabschluss, insbesondere im Hinblick auf die Bilanzierung von Nachtr\u00e4gen, die H\u00f6he der gem\u00e4\u00df POC-Methode abzugrenzenden Auftragserl\u00f6se und die Einsch\u00e4tzung des voraussichtlichen Auftragsergebnisses, basiert auf Erwartungen hinsichtlich der k\u00fcnftigen Entwicklung der betreffenden Auftr\u00e4ge. \u00c4nderungen dieser Einsch\u00e4tzungen, insbesondere der noch anfallenden Auftragskosten, des Fertigstellungsgrades, des voraussichtlichen Auftragsergebnisses sowie der tats\u00e4chlich akzeptierten Nachtr\u00e4ge, k\u00f6nnen erhebliche Auswirkungen auf die Verm\u00f6gens- und Ertragslage der Gruppe haben. Umwelt- und klimabezogene Risiken, insbesondere ver\u00e4nderte wirtschaftliche und rechtliche Rahmenbedingungen als auch physische Risiken wie Extremwetterereignisse, werden bei der Planung der voraussichtlichen Auftragsergebnisse in Form von Szenarien ber\u00fccksichtigt und entsprechend eingesch\u00e4tzt. Ein wesentliches Risiko dar\u00fcber hinausgehender Buchwertberichtigungen wird aufgrund der eher kurzen Durchlaufzeit der Auftr\u00e4ge nicht gesehen.\n \n

\n \n \n

\n \n In der nachfolgenden Sensitivit\u00e4tsanalyse werden die Auswirkungen von \u00c4nderungen der wesentlichen Parameter auf die Buchwerte dargestellt:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Buchwert 31.12.2022\n \n Wesentliche
Bewertungsannahme\n 		\n Ver\u00e4nderung \n \n Auswirkung auf Buchwerte\n
\n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung von Anzahlungen\n \n 6.290.881\n \n EBT-Marge\n \n +/-0,5 PP\n \n +/-31.454\n
\n Drohverlustr\u00fcckstellung\n \n 39.285\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-1.871\n
\n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n 102.437\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-25.442\n
\n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n 128.952\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-37.727\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Buchwert 31.12.2021\n \n Wesentliche
Bewertungsannahme\n 		\n Ver\u00e4nderung \n \n Auswirkung auf Buchwerte\n
\n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung \n \n
\n \n von Anzahlungen\n 		\n 5.324.795\n \n EBT-Marge\n \n +/-0,5 PP\n \n +/-26.624\n
\n Drohverlustr\u00fcckstellung\n \n 15.275\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-523\n
\n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n 122.722\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-22.267\n
\n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n 114.225\n \n R\u00fcckstellung/Auftragswert\n \n +/-0,5 PP\n \n +/-32.306\n
\n
\n
\n
\n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n

\n \n Die Bewertung der bestehenden Pensions- und Abfertigungsverpflichtungen beruht auf Annahmen und Sch\u00e4tzungen, die die H\u00f6he des Bilanzansatzes wesentlich beeinflussen k\u00f6nnen.\n \n

\n \n \n

\n \n Die Sensitivit\u00e4tsbetrachtung der Lebenserwartung erfolgte dabei \u00fcber eine Verschiebung der durchschnittlichen Lebenserwartung f\u00fcr den Gesamtbestand des jeweiligen Plans.\n \n

\n \n \n

\n \n Die Differenzen zu den bilanzierten Werten sind in nachfolgender Tabelle als relative Abweichung angegeben:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Zinsen +0,25 PP\n \n Zinsen -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -6,50 %\n \n -2,50 %\n \n -2,00 %\n \n -3,60 %\n \n 7,10 %\n \n 2,60 %\n \n 2,10 %\n \n 3,90 %\n
\n Rententrend +0,25 PP\n \n Rententrend -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 3,50 %\n \n 2,70 %\n \n 1,80 %\n \n 2,40 %\n \n -3,40 %\n \n -2,60 %\n \n -1,70 %\n \n -2,30 %\n
\n Lebenserwartung +1 Jahr\n \n Lebenserwartung -1 Jahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 2,00 %\n \n 3,70 %\n \n 6,10 %\n \n 4,60 %\n \n -2,00 %\n \n -3,70 %\n \n -5,90 %\n \n -4,50 %\n
\n Fluktuation +0,5 % bis zum 25. Dienstjahr\n \n Fluktuation -0,5 % bis zum 25. Dienstjahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -2,80 %\n \n 0,00 %\n \n 0,00 %\n \n -1,00 %\n \n 2,90 %\n \n 0,00 %\n \n 0,00 %\n \n 1,00 %\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Zinsen +0,25 PP\n \n Zinsen -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n -6,80 %\n \n -3,20 %\n \n -2,20 %\n \n -2,40 %\n \n 7,40 %\n \n 3,30 %\n \n 2,30 %\n \n 2,50 %\n
\n Rententrend +0,25 PP\n \n Rententrend -0,25 PP\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 7,30 %\n \n 3,30 %\n \n 2,30 %\n \n 2,50 %\n \n -6,80 %\n \n -3,20 %\n \n -2,20 %\n \n -2,40 %\n
\n Lebenserwartung +1 Jahr\n \n Lebenserwartung -1 Jahr\n
\n aktive\n \n vested\n \n liquide\n \n gesamt\n \n aktive\n \n vested\n \n liquide\n \n gesamt\n
\n Pension DBO\n \n 3,90 %\n \n 4,40 %\n \n 7,10 %\n \n 6,90 %\n \n -3,90 %\n \n -4,30 %\n \n -6,80 %\n \n -6,60 %\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n Zinsen
+0,25 PP\n 		\n Zinsen
-0,25 PP\n 		\n Gehaltstrend +0,25 PP\n \n Gehaltstrend -0,25 PP\n
\n Abfertigung DBO\n \n -2,29 %\n \n 1,41 %\n \n 1,38 %\n \n -2,38 %\n
\n Fluktuation
+0,5 PP bis zum 25. Dienstjahr\n 		\n Fluktuation
-0,5 PP bis zum 25. Dienstjahr\n 		\n Lebens-
erwartung
+1 Jahr\n 		\n Lebens-
erwartung
-1 Jahr\n
\n Abfertigung DBO\n \n -0,27 %\n \n 0,31 %\n \n -0,39 %\n \n -0,57 %\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021\n \n Zinsen
+0,25 PP\n 		\n Zinsen
-0,25 PP\n 		\n Gehaltstrend +0,25 PP\n \n Gehaltstrend -0,25 PP\n
\n Abfertigung DBO\n \n -1,87 %\n \n 1,93 %\n \n 1,88 %\n \n -1,83 %\n
\n Fluktuation
+0,5 PP bis zum 25. Dienstjahr\n 		\n Fluktuation
-0,5 PP bis zum 25. Dienstjahr\n 		\n Lebens-
erwartung
+1 Jahr\n 		\n Lebens-
erwartung
-1 Jahr\n
\n Abfertigung DBO\n \n -0,28 %\n \n 0,29 %\n \n 0,08 %\n \n -0,09 %\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12772": { "value": "\n \n \n \n
\n \u00c4nderungen von Vergleichsinformationen\n
\n \n \n \n \n \n \n \n

\n \n Die Darstellung der Finanzverbindlichkeiten wurde aus Gr\u00fcnden der Wesentlichkeit und der verbesserten Darstellung insofern ge\u00e4ndert, dass Verbindlichkeiten aus Schuldscheindarlehen und gegen\u00fcber Kreditinstituten in der Position Finanzverbindlichkeiten zusammengefasst, jedoch die Leasingverbindlichkeiten in einer separaten Bilanzposition dargestellt wurden. Die Vorjahreszahlen wurden entsprechend angepasst:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 31.12.2022\n \n 31.12.2021\n
\n in TEUR\n \n nach Anpassung\n \n vor Anpassung\n
\n Langfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 264.747\n
\n Leasingverbindlichkeiten\n \n 318.778\n \n 320.643\n \n - \n
\n Finanzverbindlichkeiten\n \n 166.827\n \n 303.761\n \n 359.657\n
\n Kurzfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 29.997\n
\n Leasingverbindlichkeiten\n \n 55.640\n \n 56.236\n \n - \n
\n Finanzverbindlichkeiten\n \n 55.743\n \n 58.973\n \n 85.212\n
\n
\n
\n
\n \n \n \n \n \n \n

33. Schuldscheindarlehen

\n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betrug der Gesamtbestand an Schuldscheindarlehen TEUR\u00a0181.500, die, mit Ausnahme einer Tranche in H\u00f6he von TEUR\u00a017.000, alle in 2019 begeben wurden. Von den Schuldscheindarlehen erf\u00fcllen TEUR\u00a017.500 die Kriterien der \u201eEligible Green Principles\u201c und wurden in Form eines Gr\u00fcnen Schuldscheins platziert. F\u00fcr den Nachweis zur Einhaltung dieser Prinzipien wurde eine \u201eSecond Party Opinion\u201c der unabh\u00e4ngigen Ratingagentur \u201eSustainalytics\u201c beigebracht. Refinanziert werden in diesem Zusammenhang umweltschonende und nachhaltige Investitionen in PORR B\u00fcrogeb\u00e4ude sowie Investitionen im Rahmen der PORR Aktivit\u00e4ten im Bereich Umwelttechnik.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Nominale in TEUR\n
\n Laufzeit\n \n SSD ohne \n \n
\n \n Green SSD\n 		\n Green SSD\n \n Gesamt\n \n in %\n
\n Februar 2023\n \n 10.500\n \n 1.500\n \n 12.000\n \n 6,61\n
\n August 2023\n \n 32.000\n \n 32.000\n \n 17,63\n
\n Februar 2024\n \n 61.000\n \n 15.500\n \n 76.500\n \n 42,15\n
\n Juli 2024\n \n 22.000\n \n 22.000\n \n 12,12\n
\n Februar 2026\n \n 38.500\n \n 500\n \n 39.000\n \n 21,49\n
\n Gesamt\n \n 164.000\n \n 17.500\n \n 181.500\n \n 100,00\n
\n Buchwert zum 31.12.2022\n \n 181.398\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Im Gesch\u00e4ftsjahr 2022 wurden Schuldscheindarlehen in H\u00f6he von TEUR\u00a0113.500 getilgt. Alle Tranchen, die bis Ende 2018 begeben wurden und mit variabler Verzinsung ausgestattet sind, wurden mittels Interest Rate Swaps (Tausch variabler Zinssatz gegen Fixzins), welche als Cashflow Hedge designiert wurden, gesichert. \n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Nominale SSD\n \n Durchschnitts-verzinsung\n
\n fix verzinst\n \n 48.000\n \n 1,76 %\n
\n variabel verzinst\n \n 133.500\n \n 2,42 %\n
\n davon mit IRS gesichert\n \n 122.000\n
\n Gesamt\n \n 181.500\n
\n
\n
\n
\n \n \n \n \n \n \n

34. Finanz- und Leasingverbindlichkeiten

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n variabel verzinst\n \n 28.101\n \n 54.740\n
\n fix verzinst\n \n 13.071\n \n 13.250\n
\n Leasingverbindlichkeiten\n
\n Grundst\u00fccke und Bauten\n \n 259.611\n \n 256.030\n
\n Technische Anlagen und Maschinen\n \n 52.687\n \n 58.874\n
\n Betriebs- und Gesch\u00e4ftsausstattung\n \n 62.120\n \n 61.975\n
\n Gesamt\n \n 415.590\n \n 444.869\n
\n
\n
\n
\n \n \n \n \n

\n \n Die variabel verzinsten Bankverbindlichkeiten werden im Wesentlichen mit dem 3-Monats-EURIBOR oder dem 6-Monats-EURIBOR zuz\u00fcglich unterschiedlicher Margen verzinst. Im Berichtsjahr lag der 3-Monats-EURIBOR durchschnittlich bei 0,36 % und der 6-Monats-EURIBOR durchschnittlich bei 0,70\u00a0%, die durchschnittliche Marge der implementierten Linien f\u00fcr maximal dreimonatige Geldaufnahmen lag per 31. Dezember\u00a02022 bei 1,40\u00a0PP. \n \n

\n \n \n \n \n

\n \n Die Zinss\u00e4tze f\u00fcr die Leasingverbindlichkeiten betragen 0,01\u00a0% bis 11,12\u00a0%. Die Zinskomponente der Leasingraten wird entsprechend der jeweiligen vertraglichen Grundlagen gegebenenfalls an den Marktzinssatz angepasst. \n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 67.990\n \n 28.976\n \n 28.778\n \n 10.236\n \n 50\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 56.236\n \n 146.396\n \n 174.247\n \n 376.879\n
\n Gesamt\n \n 444.869\n \n 85.212\n \n 175.174\n \n 184.483\n \n 376.929\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die dinglichen Besicherungen von Verbindlichkeiten gegen\u00fcber Kreditinstituten betreffen Immobilien. Die Verpflichtungen des Konzerns aus Leasingverh\u00e4ltnissen sind durch die im zivilrechtlichen Eigentum des Leasinggebers stehenden geleasten Verm\u00f6genswerte mit einem Buchwert von TEUR\u00a0380.951 (Vorjahr: TEUR\u00a0388.506) besichert. \n \n

\n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n 31.12.2021\n
\n Mit einer Restlaufzeit bis zu einem Jahr\n \n 66.300\n \n 66.750\n
\n Mit einer Restlaufzeit von mehr als einem Jahr und bis zu f\u00fcnf Jahren\n \n 177.080\n \n 176.879\n
\n Mit einer Restlaufzeit von mehr als f\u00fcnf Jahren\n \n 230.423\n \n 233.592\n
\n Gesamt\n \n 473.803\n \n 477.221\n
\n Zuk\u00fcnftige Finanzierungskosten\n \n -99.385\n \n -100.342\n
\n Barwert der Mindestleasingzahlungen\n \n 374.418\n \n 376.879\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 41.172\n \n 11.754\n \n 19.731\n \n 9.687\n \n 50\n
\n Leasingverbindlichkeiten\n \n 374.418\n \n 55.640\n \n 146.584\n \n 172.194\n \n 374.418\n
\n Gesamt\n \n 415.590\n \n 67.394\n \n 166.315\n \n 181.881\n \n 374.468\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
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\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12773": { "value": "\n \n \n
\n \u00c4nderungen von Vergleichsinformationen\n
\n \n \n \n \n \n

\n \n Die Darstellung der Finanzverbindlichkeiten wurde aus Gr\u00fcnden der Wesentlichkeit und der verbesserten Darstellung insofern ge\u00e4ndert, dass Verbindlichkeiten aus Schuldscheindarlehen und gegen\u00fcber Kreditinstituten in der Position Finanzverbindlichkeiten zusammengefasst, jedoch die Leasingverbindlichkeiten in einer separaten Bilanzposition dargestellt wurden. Die Vorjahreszahlen wurden entsprechend angepasst:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 31.12.2022\n \n 31.12.2021\n
\n in TEUR\n \n nach Anpassung\n \n vor Anpassung\n
\n Langfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 264.747\n
\n Leasingverbindlichkeiten\n \n 318.778\n \n 320.643\n \n - \n
\n Finanzverbindlichkeiten\n \n 166.827\n \n 303.761\n \n 359.657\n
\n Kurzfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 29.997\n
\n Leasingverbindlichkeiten\n \n 55.640\n \n 56.236\n \n - \n
\n Finanzverbindlichkeiten\n \n 55.743\n \n 58.973\n \n 85.212\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 2\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 8,29 - 17,73\n \n 1,00\n \n 4,50\n
\n
\n
\n
\n \n \n \n \n

20. \u00dcbrige Finanzanlagen

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n \n \n

\n \n Die sonstigen Schuldinstrumente in H\u00f6he von TEUR\u00a05.197 (Vorjahr: TEUR\u00a05.786) umfassen im Wesentlichen festverzinsliche Titel. Sie unterliegen keinen Verf\u00fcgungsbeschr\u00e4nkungen.\n \n

\n \n \n \n

22. Forderungen aus Lieferungen und Leistungen

\n \n \n \n

\n Vertragsverm\u00f6genswerte\n

\n \n \n \n

\n \n Die zum Bilanzstichtag nach der POC-Methode bewerteten Kundenauftr\u00e4ge sind wie folgt ausgewiesen:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 6.290.881\n \n 3.741.906\n \n 2.548.975\n
\n davon nicht realisierte Teilgewinne\n \n (221.516)\n \n (126.659)\n \n (94.857)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -6.333.583\n \n -3.135.004\n \n -3.198.579\n
\n Netto\n \n -42.702\n \n 606.902\n \n -649.604\n
\n
\n
\n
\n \n \n \n

\n \n \n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2021\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 5.324.795\n \n 3.374.816\n \n 1.949.979\n
\n davon nicht realisierte Teilgewinne\n \n (159.932)\n \n (96.712)\n \n (63.220)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -5.275.657\n \n -2.793.757\n \n -2.481.900\n
\n Netto\n \n 49.138\n \n 581.059\n \n -531.921\n
\n
\n
\n
\n \n \n \n

\n \n Die Vertragsverm\u00f6genwerte entwickelten sich in der Berichtsperiode wie folgt:\n \n

\n \n \n \n

\n \n Erh\u00f6hung durch:\n \n

\n \n \n \n

\n \n \u2013 Neu begonnene oder Projektfortschritte von Bauleistungsvertr\u00e4gen\n \n

\n \n \n \n

\n \n Verminderung durch:\n \n

\n \n \n \n

\n \n \u2013 Fertiggestellte und schlussgerechnete Bauleistungsvertr\u00e4ge\n \n

\n \n \n \n

\n \n \u2013 Erhaltene Anzahlungen\n \n

\n \n \n \n

\n \n Die anteiligen Gewinne aus Arbeitsgemeinschaften werden unter den Forderungen gegen\u00fcber Arbeitsgemeinschaften ausgewiesen. \n \n

\n \n \n \n

\n \n Soweit erhaltene Anzahlungen einschlie\u00dflich Vorauszahlungen auf Teilrechnungen den gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, werden diese unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Drohende Verluste und Sch\u00e4den und P\u00f6nalen aus Auftr\u00e4gen sind, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, in den R\u00fcckstellungen erfasst.\n \n

\n \n \n \n

\n Zusammensetzung und Fristigkeit der Forderungen aus Lieferungen und Leistungen\n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Lieferungen und Leistungen \n \n 939.064\n \n 48.123\n \n 759.891\n \n 46.244\n
\n Vertragsverm\u00f6genswerte\n \n 606.902\n \n -\n \n 581.059\n \n -\n
\n Forderungen gegen\u00fcber Arbeitsgemeinschaften\n \n 119.073\n \n 24.626\n \n 153.903\n \n 25.675\n
\n Gesamt\n \n 1.665.039\n \n 72.749\n \n 1.494.853\n \n 71.919\n
\n
\n
\n
\n \n \n \n

\n \n Die Forderungen gegen\u00fcber Dritten werden gem\u00e4\u00df IAS\u00a01 als kurzfristig eingestuft, da die Realisation innerhalb des normalen Gesch\u00e4ftszyklus erfolgt. Die wesentlichen Zahlungsbedingungen aus Vertr\u00e4gen mit Kunden, bei denen die Umsatzrealisierung zeitraumbezogen erfolgt, sehen Zahlungen 30 Tage nach Ablauf der Pr\u00fcffrist nach monatlicher Rechnungslegung vor. In Einzelf\u00e4llen erfolgen Zahlungen nach pro Projekt definierten Zahlungspl\u00e4nen. Vertr\u00e4ge mit Kunden, bei denen die Umsatzrealisierung zeitpunktbezogen erfolgt, sehen Zahlungen 30 Tage nach erbrachter Leistung bzw. Rechnungslegung vor.\n \n

\n \n \n \n

\n \n Die Forderungen aus Lieferungen und Leistungen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a061.665 (Vorjahr:\u00a0TEUR\u00a054.528).\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n \n \n

\n Altersstruktur der Forderungen\n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert zum 31.12.\n \n 939.064\n \n 759.891\n
\n davon zum Abschlussstichtag nicht \u00fcberf\u00e4llig\n \n 517.814\n \n 349.983\n
\n davon zum Abschlussstichtag in den folgenden Zeitb\u00e4ndern \u00fcberf\u00e4llig\n
\n Weniger als 30 Tage\n \n 54.182\n \n 24.996\n
\n Zwischen 30 und 60 Tagen\n \n 13.113\n \n 34.990\n
\n Zwischen 60 und 180 Tagen\n \n 22.469\n \n 29.230\n
\n Gr\u00f6\u00dfer 180 Tage\n \n 331.486\n \n 320.692\n
\n
\n
\n
\n \n \n \n

\n \n In den dargestellten \u00dcberf\u00e4lligkeiten sind ebenfalls Betr\u00e4ge laufender Rechnungspr\u00fcfungen enthalten, welche bis zu 120 Tage dauern k\u00f6nnen. Wertberichtigungen wurden im erforderlichen Ausma\u00df gebildet. \n \n

\n \n \n \n \n \n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n

25. Liquide Mittel

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Guthaben bei Kreditinstituten\n \n 655.660\n \n 764.840\n
\n Kassenbest\u00e4nde\n \n 143\n \n 194\n
\n Gesamt\n \n 655.803\n \n 765.034\n
\n
\n
\n
\n \n \n

30. Genussrechts-/Hybridkapital

\n \n \n \n

\n Genussrechtskapital\n

\n \n \n \n

\n \n Die PORR AG weist unter den Anteilen der Aktion\u00e4re des Mutterunternehmens ein im Jahr 2019 von einer 100 %igen Tochtergesellschaft \u00fcbernommenes Genussrechtskapital in H\u00f6he von TEUR\u00a040.000 aus.\n \n

\n \n \n \n

\n \n Die Verzinsung bis 31. Dezember 2025 betr\u00e4gt 6,0\u00a0% p.\u00a0a. vom Nominale der Genussscheine. Ab 1.\u00a0J\u00e4nner\u00a02026 betr\u00e4gt die Verzinsung 13,0\u00a0% p. a. vom Nominale der Genussscheine.\n \n

\n \n \n \n

\n \n Die PORR AG ist nur zur Zahlung von Zinsen verpflichtet, wenn sie beschlie\u00dft, an die Aktion\u00e4re eine Dividende aus dem Jahres\u00fcberschuss zu bezahlen. Ist die PORR AG mangels einer derartigen Gewinnaussch\u00fcttung zur Zahlung der auf ein Jahr entfallenden Zinsen nicht verpflichtet und macht sie von ihrem Recht der Nichtzahlung Gebrauch, so werden diese nicht bezahlten Zinsen als Zinsr\u00fcckst\u00e4nde evident gehalten, die nachzuzahlen sind, sobald die PORR AG beschlie\u00dft, eine Dividende aus dem Jahres\u00fcberschuss an ihre Aktion\u00e4re zu bezahlen. Im Fall der K\u00fcndigung durch die Emittentin oder der au\u00dferordentlichen K\u00fcndigung durch Genussrechtsberechtigte ist den Genussrechtsberechtigten das auf die Genussscheine geleistete Kapital zuz\u00fcglich der bis zu diesem Tag aufgelaufenen Zinsen und der Zinsr\u00fcckst\u00e4nde zu leisten. \n \n

\n \n \n \n

\n \n Da Zahlungen auf die Genussscheine \u2013 sowohl Zinsen als auch Kapitaltilgungen \u2013 zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen auf diese Genussscheine dauerhaft zu vermeiden, sind diese Genussscheine als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a02.400, die auf diese Genussscheine gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n \n \n

\n Hybridkapital\n

\n \n \n \n

\n \n Im J\u00e4nner 2020 hat die PORR AG eine tief nachrangige Hybridanleihe mit Gesamtnominale von EUR 150.000.000 mit unbegrenzter Laufzeit und einer vorzeitigen R\u00fcckzahlungsm\u00f6glichkeit durch die Emittentin nach f\u00fcnf Jahren begeben. Der Zinssatz liegt bis zur ersten R\u00fcckzahlungsm\u00f6glichkeit im Februar 2025 bei 5,375 % p. a. Sollte diese nicht in Anspruch genommen werden, steigt der Zinssatz auf dem zu diesem Datum festgestellten 5-j\u00e4hrigen Mid-Swapsatz zuz\u00fcglich 10,641 PP.\n \n

\n \n \n \n

\n \n Im Vorfeld der K\u00fcndigungsm\u00f6glichkeit im Februar 2022 der in 2017 begebenen Anleihe, die noch in H\u00f6he von Nominale EUR\u00a099,3 Mio. ausstehend war, wurde ein vorzeitiges R\u00fcckkaufangebot lanciert, gepaart mit der Emission einer neuen Hybridanleihe mit einem Kupon von 7,5\u00a0% p. a., die sodann im November 2021 in H\u00f6he von EUR\u00a050 Mio. platziert wurde. Das R\u00fcckkaufangebot wurde im Gesamtausma\u00df von EUR\u00a048,2 Mio. in Anspruch genommen. Der restliche Teil der Hybridanleihe 2017 wurde per 6. Februar 2022 gek\u00fcndigt und getilgt.\n \n

\n \n \n \n

\n \n Da Zahlungen von Zinsen wie auch Kapitaltilgungen zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen dauerhaft zu vermeiden, ist das Hybridkapital als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a014.337, die auf das gesamte Hybridkapital gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n \n

33. Schuldscheindarlehen

\n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betrug der Gesamtbestand an Schuldscheindarlehen TEUR\u00a0181.500, die, mit Ausnahme einer Tranche in H\u00f6he von TEUR\u00a017.000, alle in 2019 begeben wurden. Von den Schuldscheindarlehen erf\u00fcllen TEUR\u00a017.500 die Kriterien der \u201eEligible Green Principles\u201c und wurden in Form eines Gr\u00fcnen Schuldscheins platziert. F\u00fcr den Nachweis zur Einhaltung dieser Prinzipien wurde eine \u201eSecond Party Opinion\u201c der unabh\u00e4ngigen Ratingagentur \u201eSustainalytics\u201c beigebracht. Refinanziert werden in diesem Zusammenhang umweltschonende und nachhaltige Investitionen in PORR B\u00fcrogeb\u00e4ude sowie Investitionen im Rahmen der PORR Aktivit\u00e4ten im Bereich Umwelttechnik.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Nominale in TEUR\n
\n Laufzeit\n \n SSD ohne \n \n
\n \n Green SSD\n 		\n Green SSD\n \n Gesamt\n \n in %\n
\n Februar 2023\n \n 10.500\n \n 1.500\n \n 12.000\n \n 6,61\n
\n August 2023\n \n 32.000\n \n 32.000\n \n 17,63\n
\n Februar 2024\n \n 61.000\n \n 15.500\n \n 76.500\n \n 42,15\n
\n Juli 2024\n \n 22.000\n \n 22.000\n \n 12,12\n
\n Februar 2026\n \n 38.500\n \n 500\n \n 39.000\n \n 21,49\n
\n Gesamt\n \n 164.000\n \n 17.500\n \n 181.500\n \n 100,00\n
\n Buchwert zum 31.12.2022\n \n 181.398\n
\n
\n
\n
\n \n

\n \n Im Gesch\u00e4ftsjahr 2022 wurden Schuldscheindarlehen in H\u00f6he von TEUR\u00a0113.500 getilgt. Alle Tranchen, die bis Ende 2018 begeben wurden und mit variabler Verzinsung ausgestattet sind, wurden mittels Interest Rate Swaps (Tausch variabler Zinssatz gegen Fixzins), welche als Cashflow Hedge designiert wurden, gesichert. \n \n

\n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Nominale SSD\n \n Durchschnitts-verzinsung\n
\n fix verzinst\n \n 48.000\n \n 1,76 %\n
\n variabel verzinst\n \n 133.500\n \n 2,42 %\n
\n davon mit IRS gesichert\n \n 122.000\n
\n Gesamt\n \n 181.500\n
\n
\n
\n
\n \n \n

34. Finanz- und Leasingverbindlichkeiten

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n variabel verzinst\n \n 28.101\n \n 54.740\n
\n fix verzinst\n \n 13.071\n \n 13.250\n
\n Leasingverbindlichkeiten\n
\n Grundst\u00fccke und Bauten\n \n 259.611\n \n 256.030\n
\n Technische Anlagen und Maschinen\n \n 52.687\n \n 58.874\n
\n Betriebs- und Gesch\u00e4ftsausstattung\n \n 62.120\n \n 61.975\n
\n Gesamt\n \n 415.590\n \n 444.869\n
\n
\n
\n
\n \n \n

\n \n Die variabel verzinsten Bankverbindlichkeiten werden im Wesentlichen mit dem 3-Monats-EURIBOR oder dem 6-Monats-EURIBOR zuz\u00fcglich unterschiedlicher Margen verzinst. Im Berichtsjahr lag der 3-Monats-EURIBOR durchschnittlich bei 0,36 % und der 6-Monats-EURIBOR durchschnittlich bei 0,70\u00a0%, die durchschnittliche Marge der implementierten Linien f\u00fcr maximal dreimonatige Geldaufnahmen lag per 31. Dezember\u00a02022 bei 1,40\u00a0PP. \n \n

\n \n \n

\n \n Die Zinss\u00e4tze f\u00fcr die Leasingverbindlichkeiten betragen 0,01\u00a0% bis 11,12\u00a0%. Die Zinskomponente der Leasingraten wird entsprechend der jeweiligen vertraglichen Grundlagen gegebenenfalls an den Marktzinssatz angepasst. \n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 67.990\n \n 28.976\n \n 28.778\n \n 10.236\n \n 50\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 56.236\n \n 146.396\n \n 174.247\n \n 376.879\n
\n Gesamt\n \n 444.869\n \n 85.212\n \n 175.174\n \n 184.483\n \n 376.929\n
\n
\n
\n
\n \n \n \n

\n \n Die dinglichen Besicherungen von Verbindlichkeiten gegen\u00fcber Kreditinstituten betreffen Immobilien. Die Verpflichtungen des Konzerns aus Leasingverh\u00e4ltnissen sind durch die im zivilrechtlichen Eigentum des Leasinggebers stehenden geleasten Verm\u00f6genswerte mit einem Buchwert von TEUR\u00a0380.951 (Vorjahr: TEUR\u00a0388.506) besichert. \n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n 31.12.2021\n
\n Mit einer Restlaufzeit bis zu einem Jahr\n \n 66.300\n \n 66.750\n
\n Mit einer Restlaufzeit von mehr als einem Jahr und bis zu f\u00fcnf Jahren\n \n 177.080\n \n 176.879\n
\n Mit einer Restlaufzeit von mehr als f\u00fcnf Jahren\n \n 230.423\n \n 233.592\n
\n Gesamt\n \n 473.803\n \n 477.221\n
\n Zuk\u00fcnftige Finanzierungskosten\n \n -99.385\n \n -100.342\n
\n Barwert der Mindestleasingzahlungen\n \n 374.418\n \n 376.879\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 41.172\n \n 11.754\n \n 19.731\n \n 9.687\n \n 50\n
\n Leasingverbindlichkeiten\n \n 374.418\n \n 55.640\n \n 146.584\n \n 172.194\n \n 374.418\n
\n Gesamt\n \n 415.590\n \n 67.394\n \n 166.315\n \n 181.881\n \n 374.468\n
\n
\n
\n
\n \n \n \n

35. Verbindlichkeiten aus Lieferungen und Leistungen

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.153.222\n \n 1.094.100\n \n 40.548\n \n 18.574\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 79.818\n \n 79.056\n \n 762\n \n -\n \n -\n
\n Gesamt\n \n 1.233.040\n \n 1.173.156\n \n 41.310\n \n 18.574\n \n -\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.101.173\n \n 1.047.318\n \n 35.355\n \n 18.500\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 62.795\n \n 62.792\n \n 3\n \n -\n \n -\n
\n Gesamt\n \n 1.163.968\n \n 1.110.110\n \n 35.358\n \n 18.500\n \n -\n
\n
\n
\n
\n \n \n \n

\n \n Die Verbindlichkeiten aus Lieferungen und Leistungen werden als kurzfristig eingestuft, da mit ihrer Tilgung innerhalb des gew\u00f6hnlichen Gesch\u00e4ftszyklus gerechnet wird. Jene Verbindlichkeiten aus Lieferungen und Leistungen, die \u00fcber 5 Jahre Restlaufzeit aufweisen sind auf Sicherheitseinbehalte zur\u00fcckzuf\u00fchren.\n \n

\n \n \n \n \n \n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n \n \n \n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n \n \n \n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n \n \n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n \n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n \n \n \n \n \n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n \n \n \n \n \n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n \n \n \n \n \n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n \n \n \n \n \n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n \n \n \n \n \n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n \n \n \n \n \n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n \n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n \n \n

41.9. Derivative Finanzinstrumente

\n \n \n \n

\n \n In der folgenden Tabelle sind die bilanzierten Fair Values der verschiedenen derivativen Instrumente dargestellt:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aktiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.988\n \n 2.273\n
\n mit Hedgebeziehung\n \n 2.049\n \n -\n
\n Passiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.624\n \n 10.513\n
\n mit Hedgebeziehung\n \n -\n \n 934\n
\n
\n
\n
\n \n \n \n \n \n

41.10. Kreditrisiko

\n \n \n \n \n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n \n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12774": { "value": "\n \n
\n \u00c4nderungen von Vergleichsinformationen\n
\n \n \n \n

\n \n Die Darstellung der Finanzverbindlichkeiten wurde aus Gr\u00fcnden der Wesentlichkeit und der verbesserten Darstellung insofern ge\u00e4ndert, dass Verbindlichkeiten aus Schuldscheindarlehen und gegen\u00fcber Kreditinstituten in der Position Finanzverbindlichkeiten zusammengefasst, jedoch die Leasingverbindlichkeiten in einer separaten Bilanzposition dargestellt wurden. Die Vorjahreszahlen wurden entsprechend angepasst:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 31.12.2022\n \n 31.12.2021\n
\n in TEUR\n \n nach Anpassung\n \n vor Anpassung\n
\n Langfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 264.747\n
\n Leasingverbindlichkeiten\n \n 318.778\n \n 320.643\n \n - \n
\n Finanzverbindlichkeiten\n \n 166.827\n \n 303.761\n \n 359.657\n
\n Kurzfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 29.997\n
\n Leasingverbindlichkeiten\n \n 55.640\n \n 56.236\n \n - \n
\n Finanzverbindlichkeiten\n \n 55.743\n \n 58.973\n \n 85.212\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n

\n \n Die F\u00e4lligkeitsanalyse der Leasingverbindlichkeiten ist unter Erl\u00e4uterung 41.4. dargestellt.\n \n

\n \n \n

18. Als Finanzinvestition gehaltene Immobilien

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Finanzimmobilien \n \n Nutzungsrechte - Finanzimmobilien\n \n Gesamt\n
\n Beizulegender Zeitwert \n
\n Stand 1.1.2021\n \n 31.006\n \n 350\n \n 31.356\n
\n Zug\u00e4nge Herstellungskosten\n \n 3\n \n - \n \n 3\n
\n Abg\u00e4nge\n \n -4.811\n \n - \n \n -4.811\n
\n Umbuchungen \n \n -5.850\n \n - \n \n -5.850\n
\n Anpassung an den beizulegenden Wert\n \n 4.755\n \n - \n \n 4.755\n
\n Stand 31.12.2021\n \n 25.103\n \n 350\n \n 25.453\n
\n Zug\u00e4nge Herstellungskosten\n \n 118 \n \n - \n \n 118 \n
\n Abg\u00e4nge\n \n -4.026\n \n - \n \n -4.026\n
\n Umbuchungen \n \n -244\n \n -\n \n -244\n
\n Anpassung an den beizulegenden Wert\n \n 12.622 \n \n - \n \n 12.622 \n
\n Stand 31.12.2022\n \n 33.573\n \n 350\n \n 33.923\n
\n
\n
\n
\n \n

\n \n Die PORR Gruppe h\u00e4lt zur Erzielung von Mieteinnahmen und zum Zwecke der Wertsteigerung als Finanzinvestition gehaltene Immobilien (folgend als Finanzimmobilien bezeichnet). Hierzu z\u00e4hlen B\u00fcro- und Gesch\u00e4ftsgeb\u00e4ude, Wohnbauten sowie unbebaute Grundst\u00fccke. Der Buchwert der Finanzimmobilien, die zum Stichtag durch einen externen Gutachter bewertet wurden, betr\u00e4gt TEUR\u00a028.470 (Vorjahr: TEUR 3.390). \n \n

\n \n

\n \n Die Umbuchungen betreffen im Wesentlichen Umgliederungen in die zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerte.\n \n

\n \n

34. Finanz- und Leasingverbindlichkeiten

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n variabel verzinst\n \n 28.101\n \n 54.740\n
\n fix verzinst\n \n 13.071\n \n 13.250\n
\n Leasingverbindlichkeiten\n
\n Grundst\u00fccke und Bauten\n \n 259.611\n \n 256.030\n
\n Technische Anlagen und Maschinen\n \n 52.687\n \n 58.874\n
\n Betriebs- und Gesch\u00e4ftsausstattung\n \n 62.120\n \n 61.975\n
\n Gesamt\n \n 415.590\n \n 444.869\n
\n
\n
\n
\n \n

\n \n Die Zinss\u00e4tze f\u00fcr die Leasingverbindlichkeiten betragen 0,01\u00a0% bis 11,12\u00a0%. Die Zinskomponente der Leasingraten wird entsprechend der jeweiligen vertraglichen Grundlagen gegebenenfalls an den Marktzinssatz angepasst. \n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 67.990\n \n 28.976\n \n 28.778\n \n 10.236\n \n 50\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 56.236\n \n 146.396\n \n 174.247\n \n 376.879\n
\n Gesamt\n \n 444.869\n \n 85.212\n \n 175.174\n \n 184.483\n \n 376.929\n
\n
\n
\n
\n \n

\n \n Die dinglichen Besicherungen von Verbindlichkeiten gegen\u00fcber Kreditinstituten betreffen Immobilien. Die Verpflichtungen des Konzerns aus Leasingverh\u00e4ltnissen sind durch die im zivilrechtlichen Eigentum des Leasinggebers stehenden geleasten Verm\u00f6genswerte mit einem Buchwert von TEUR\u00a0380.951 (Vorjahr: TEUR\u00a0388.506) besichert. \n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n 31.12.2021\n
\n Mit einer Restlaufzeit bis zu einem Jahr\n \n 66.300\n \n 66.750\n
\n Mit einer Restlaufzeit von mehr als einem Jahr und bis zu f\u00fcnf Jahren\n \n 177.080\n \n 176.879\n
\n Mit einer Restlaufzeit von mehr als f\u00fcnf Jahren\n \n 230.423\n \n 233.592\n
\n Gesamt\n \n 473.803\n \n 477.221\n
\n Zuk\u00fcnftige Finanzierungskosten\n \n -99.385\n \n -100.342\n
\n Barwert der Mindestleasingzahlungen\n \n 374.418\n \n 376.879\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 41.172\n \n 11.754\n \n 19.731\n \n 9.687\n \n 50\n
\n Leasingverbindlichkeiten\n \n 374.418\n \n 55.640\n \n 146.584\n \n 172.194\n \n 374.418\n
\n Gesamt\n \n 415.590\n \n 67.394\n \n 166.315\n \n 181.881\n \n 374.468\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12775": { "value": "\n
\n \u00c4nderungen von Vergleichsinformationen\n
\n \n

\n \n Die Darstellung der Finanzverbindlichkeiten wurde aus Gr\u00fcnden der Wesentlichkeit und der verbesserten Darstellung insofern ge\u00e4ndert, dass Verbindlichkeiten aus Schuldscheindarlehen und gegen\u00fcber Kreditinstituten in der Position Finanzverbindlichkeiten zusammengefasst, jedoch die Leasingverbindlichkeiten in einer separaten Bilanzposition dargestellt wurden. Die Vorjahreszahlen wurden entsprechend angepasst:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 31.12.2022\n \n 31.12.2021\n
\n in TEUR\n \n nach Anpassung\n \n vor Anpassung\n
\n Langfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 264.747\n
\n Leasingverbindlichkeiten\n \n 318.778\n \n 320.643\n \n - \n
\n Finanzverbindlichkeiten\n \n 166.827\n \n 303.761\n \n 359.657\n
\n Kurzfristige Verbindlichkeiten\n
\n Anleihen und Schuldscheindarlehen\n \n - \n \n - \n \n 29.997\n
\n Leasingverbindlichkeiten\n \n 55.640\n \n 56.236\n \n - \n
\n Finanzverbindlichkeiten\n \n 55.743\n \n 58.973\n \n 85.212\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12922": { "value": "\n \n

6. Umsatzerl\u00f6se

\n \n \n \n

\n \n Die Umsatzerl\u00f6se in H\u00f6he von TEUR\u00a05.786.011 (Vorjahr: TEUR\u00a05.169.831) enthalten Bauleistungen eigener Baustellen, Lieferungen und Leistungen an Arbeitsgemeinschaften und andere Erl\u00f6se aus der gew\u00f6hnlichen Gesch\u00e4ftst\u00e4tigkeit. \n \n

\n \n \n \n

\n \n In der nachfolgenden Tabelle werden die Umsatzerl\u00f6se der Gruppe nach Gesch\u00e4ftsfeldern dargestellt. \n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 221.610\n \n 26.178\n \n 95.246\n \n 1.000\n \n - \n \n - \n \n 344.034\n
\n Industrie-/Ingenieurbau\n \n 288.380\n \n 1.596 \n \n 19.043\n \n 57.157\n \n - \n \n - \n \n 366.176\n
\n Sonstiger Hochbau \n \n 327.690\n \n 241.568\n \n 29.829\n \n 35.343\n \n - \n \n - \n \n 634.430\n
\n Wohnbau\n \n 455.652\n \n 81.408\n \n 55.724\n \n 49.706\n \n - \n \n 45.638 \n \n 688.128\n
\n Tiefbau\n
\n Bahnbau\n \n 204.349\n \n 32.214\n \n 201.178\n \n 90.195\n \n 34.810\n \n - \n \n 562.746\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 105.448\n \n 43.418\n \n 82.922\n \n 28.428\n \n 57.544\n \n - \n \n 317.760\n
\n Sonstiger Tiefbau\n \n 480.317\n \n 194.533\n \n 78.747\n \n 46.531\n \n 99.053\n \n 19.510\n \n 918.691\n
\n Stra\u00dfenbau\n \n 418.829\n \n 138.619\n \n 178.782\n \n 300.379\n \n 12.539\n \n - \n \n 1.049.148\n
\n Tunnelbau\n \n 11.651\n \n 36.301\n \n 40.938\n \n - \n \n 221.474\n \n - \n \n 310.364\n
\n Sonstige Sparten\n \n 407.738\n \n 78.708\n \n 37.459\n \n 7.317\n \n 3.719\n \n 59.593\n \n 594.534\n
\n Umsatzerl\u00f6se\n \n 2.921.664\n \n 874.543\n \n 819.868\n \n 616.056\n \n 429.139\n \n 124.741\n \n 5.786.011\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.736.807\n \n 867.009\n \n 819.769\n \n 616.056\n \n 429.139\n \n 120.908\n \n 5.589.688\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 184.857\n \n 7.534\n \n 99 \n \n - \n \n - \n \n 3.833\n \n 196.323\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 181.892\n \n 8.086\n \n 93.281\n \n 12.422\n \n - \n \n - \n \n 295.681\n
\n Industrie-/Ingenieurbau\n \n 240.917\n \n - \n \n 648\n \n 12.507\n \n - \n \n - \n \n 254.072\n
\n Sonstiger Hochbau \n \n 269.696\n \n 178.118\n \n 34.968\n \n 12.396\n \n - \n \n 495.178\n
\n Wohnbau\n \n 563.820\n \n 57.499\n \n 9.069\n \n 50.295\n \n - \n \n - \n \n 680.683\n
\n Tiefbau\n
\n Bahnbau\n \n 124.726\n \n 18.532\n \n 182.676\n \n 31.406\n \n 17.502\n \n - \n \n 374.842\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 88.320\n \n 42.525\n \n 71.904\n \n 7.491\n \n 86.508\n \n - \n \n 296.748\n
\n Sonstiger Tiefbau\n \n 483.234\n \n 190.444\n \n 83.831\n \n 28.075\n \n 54.384\n \n 15.534\n \n 855.502\n
\n Stra\u00dfenbau\n \n 396.764\n \n 145.513\n \n 185.267\n \n 308.399\n \n 9\n \n - \n \n 1.035.952\n
\n Tunnelbau\n \n 7.538\n \n 69.935\n \n 61.446\n \n - \n \n 237.762\n \n - \n \n 376.681\n
\n Sonstige Sparten\n \n 352.725\n \n 64.234\n \n 25.171\n \n 5.659\n \n 11.367\n \n 45.336\n \n 504.492\n
\n Umsatzerl\u00f6se\n \n 2.709.632\n \n 774.886\n \n 748.261\n \n 468.650\n \n 407.532\n \n 60.870\n \n 5.169.831\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.550.018\n \n 767.934\n \n 748.261\n \n 468.650\n \n 407.532\n \n 55.478\n \n 4.997.873\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 159.614\n \n 6.952\n \n - \n \n - \n \n - \n \n 5.392\n \n 171.958\n
\n
\n
\n
\n \n \n \n

\n \n Die Umsatzerl\u00f6se lassen sich wie folgt aufgliedern:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Erl\u00f6se aus Bauleistungen\n \n 5.436.980\n \n 4.893.665\n
\n Erl\u00f6se aus Rohstoffverk\u00e4ufen und sonstigen Dienstleistungen\n \n 349.031\n \n 276.166\n
\n Gesamt\n \n 5.786.011\n \n 5.169.831\n
\n
\n
\n
\n \n \n \n

\n \n Die Umsatzerl\u00f6se enthalten ausschlie\u00dflich Erl\u00f6se aus Kundenvertr\u00e4gen. Leistungsverpflichtungen in H\u00f6he von TEUR\u00a07.287.284 (Vorjahr: TEUR\u00a06.815.052) werden mit TEUR\u00a04.012.154 (Vorjahr: TEUR\u00a03.614.576) im Folgejahr und mit TEUR\u00a03.275.130 (Vorjahr: TEUR\u00a03.200.476) in den darauffolgenden Jahren zu Umsatzerl\u00f6sen f\u00fchren.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f12923": { "value": "\n

6. Umsatzerl\u00f6se

\n \n

\n \n Die Umsatzerl\u00f6se in H\u00f6he von TEUR\u00a05.786.011 (Vorjahr: TEUR\u00a05.169.831) enthalten Bauleistungen eigener Baustellen, Lieferungen und Leistungen an Arbeitsgemeinschaften und andere Erl\u00f6se aus der gew\u00f6hnlichen Gesch\u00e4ftst\u00e4tigkeit. \n \n

\n \n

\n \n In der nachfolgenden Tabelle werden die Umsatzerl\u00f6se der Gruppe nach Gesch\u00e4ftsfeldern dargestellt. \n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 221.610\n \n 26.178\n \n 95.246\n \n 1.000\n \n - \n \n - \n \n 344.034\n
\n Industrie-/Ingenieurbau\n \n 288.380\n \n 1.596 \n \n 19.043\n \n 57.157\n \n - \n \n - \n \n 366.176\n
\n Sonstiger Hochbau \n \n 327.690\n \n 241.568\n \n 29.829\n \n 35.343\n \n - \n \n - \n \n 634.430\n
\n Wohnbau\n \n 455.652\n \n 81.408\n \n 55.724\n \n 49.706\n \n - \n \n 45.638 \n \n 688.128\n
\n Tiefbau\n
\n Bahnbau\n \n 204.349\n \n 32.214\n \n 201.178\n \n 90.195\n \n 34.810\n \n - \n \n 562.746\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 105.448\n \n 43.418\n \n 82.922\n \n 28.428\n \n 57.544\n \n - \n \n 317.760\n
\n Sonstiger Tiefbau\n \n 480.317\n \n 194.533\n \n 78.747\n \n 46.531\n \n 99.053\n \n 19.510\n \n 918.691\n
\n Stra\u00dfenbau\n \n 418.829\n \n 138.619\n \n 178.782\n \n 300.379\n \n 12.539\n \n - \n \n 1.049.148\n
\n Tunnelbau\n \n 11.651\n \n 36.301\n \n 40.938\n \n - \n \n 221.474\n \n - \n \n 310.364\n
\n Sonstige Sparten\n \n 407.738\n \n 78.708\n \n 37.459\n \n 7.317\n \n 3.719\n \n 59.593\n \n 594.534\n
\n Umsatzerl\u00f6se\n \n 2.921.664\n \n 874.543\n \n 819.868\n \n 616.056\n \n 429.139\n \n 124.741\n \n 5.786.011\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.736.807\n \n 867.009\n \n 819.769\n \n 616.056\n \n 429.139\n \n 120.908\n \n 5.589.688\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 184.857\n \n 7.534\n \n 99 \n \n - \n \n - \n \n 3.833\n \n 196.323\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021
in TEUR\n 		\n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Umsatzerl\u00f6se\n
\n Hochbau\n
\n Gesch\u00e4fts-/B\u00fcrohausbau\n \n 181.892\n \n 8.086\n \n 93.281\n \n 12.422\n \n - \n \n - \n \n 295.681\n
\n Industrie-/Ingenieurbau\n \n 240.917\n \n - \n \n 648\n \n 12.507\n \n - \n \n - \n \n 254.072\n
\n Sonstiger Hochbau \n \n 269.696\n \n 178.118\n \n 34.968\n \n 12.396\n \n - \n \n 495.178\n
\n Wohnbau\n \n 563.820\n \n 57.499\n \n 9.069\n \n 50.295\n \n - \n \n - \n \n 680.683\n
\n Tiefbau\n
\n Bahnbau\n \n 124.726\n \n 18.532\n \n 182.676\n \n 31.406\n \n 17.502\n \n - \n \n 374.842\n
\n Br\u00fccken-/Hochstra\u00dfenbau\n \n 88.320\n \n 42.525\n \n 71.904\n \n 7.491\n \n 86.508\n \n - \n \n 296.748\n
\n Sonstiger Tiefbau\n \n 483.234\n \n 190.444\n \n 83.831\n \n 28.075\n \n 54.384\n \n 15.534\n \n 855.502\n
\n Stra\u00dfenbau\n \n 396.764\n \n 145.513\n \n 185.267\n \n 308.399\n \n 9\n \n - \n \n 1.035.952\n
\n Tunnelbau\n \n 7.538\n \n 69.935\n \n 61.446\n \n - \n \n 237.762\n \n - \n \n 376.681\n
\n Sonstige Sparten\n \n 352.725\n \n 64.234\n \n 25.171\n \n 5.659\n \n 11.367\n \n 45.336\n \n 504.492\n
\n Umsatzerl\u00f6se\n \n 2.709.632\n \n 774.886\n \n 748.261\n \n 468.650\n \n 407.532\n \n 60.870\n \n 5.169.831\n
\n Umsatzerl\u00f6se zeitraumbezogen\n \n 2.550.018\n \n 767.934\n \n 748.261\n \n 468.650\n \n 407.532\n \n 55.478\n \n 4.997.873\n
\n Umsatzerl\u00f6se zeitpunktbezogen\n \n 159.614\n \n 6.952\n \n - \n \n - \n \n - \n \n 5.392\n \n 171.958\n
\n
\n
\n
\n \n

\n \n Die Umsatzerl\u00f6se lassen sich wie folgt aufgliedern:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Erl\u00f6se aus Bauleistungen\n \n 5.436.980\n \n 4.893.665\n
\n Erl\u00f6se aus Rohstoffverk\u00e4ufen und sonstigen Dienstleistungen\n \n 349.031\n \n 276.166\n
\n Gesamt\n \n 5.786.011\n \n 5.169.831\n
\n
\n
\n
\n \n

\n \n Die Umsatzerl\u00f6se enthalten ausschlie\u00dflich Erl\u00f6se aus Kundenvertr\u00e4gen. Leistungsverpflichtungen in H\u00f6he von TEUR\u00a07.287.284 (Vorjahr: TEUR\u00a06.815.052) werden mit TEUR\u00a04.012.154 (Vorjahr: TEUR\u00a03.614.576) im Folgejahr und mit TEUR\u00a03.275.130 (Vorjahr: TEUR\u00a03.200.476) in den darauffolgenden Jahren zu Umsatzerl\u00f6sen f\u00fchren.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13775": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n Umsatzerl\u00f6se werden nach Abzug von Umsatzsteuern, Rabatten und anderen Erl\u00f6sminderungen sowie sonstigen verkaufsbezogenen Steuern ausgewiesen.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13776": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n \n Umsatzerl\u00f6se werden nach Abzug von Umsatzsteuern, Rabatten und anderen Erl\u00f6sminderungen sowie sonstigen verkaufsbezogenen Steuern ausgewiesen. Der Zeitpunkt der Umsatzrealisierung stellt sich je nach Umsatzart wie folgt dar:\n \n

\n \n \n \n

\n \n Die Umsatzrealisierung bei Ertr\u00e4gen aus Bauleistungen erfolgt zeitraumbezogen \u00fcber die Laufzeit der erbrachten Leistung unter Anwendung der POC-Methode. Die voraussichtlichen Auftragserl\u00f6se werden entsprechend dem jeweiligen Fertigstellungsgrad unter den Umsatzerl\u00f6sen ausgewiesen. Grundlage f\u00fcr die Ermittlung des Fertigstellungsgrads ist das Verh\u00e4ltnis der bisher erbrachten Leistung zur gesch\u00e4tzten Gesamtleistung. Dies gilt auch f\u00fcr Erl\u00f6se aus Kundenvertr\u00e4gen, die in Arbeitsgemeinschaften ausgef\u00fchrt werden. Bei Vorliegen der entsprechenden Voraussetzungen werden mehrere Vertr\u00e4ge konzern\u00fcbergreifend aggregiert und gemeinsam bewertet. Variable Bestandteile der Auftragserl\u00f6se \u2013 insbesondere Nachtr\u00e4ge \u2013 werden dann angesetzt, wenn es hochwahrscheinlich ist, dass es dadurch zu keiner signifikanten Umkehr der bereits erfassten Erl\u00f6se kommen wird. Anzahlungsrechnungen werden gem\u00e4\u00df einem vorher festgelegten Zahlungsplan, welcher im Allgemeinen dem Baufortschritt entspricht, gelegt. In Einzelf\u00e4llen enthalten die Zahlungspl\u00e4ne eine Finanzierungskomponente, welche separat als Zinsertrag im Finanzergebnis zu erfassen ist.\n \n

\n \n \n \n

\n \n Die ermittelte Leistung wird nach Abzug der Zahlungen des Kunden als Vertragsverm\u00f6genswert unter den Forderungen aus Lieferungen und Leistungen oder, falls die Zahlungen die bisher erbrachte Leistung \u00fcbersteigen, als Vertragsverbindlichkeit unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Ist es wahrscheinlich, dass die gesamten Auftragskosten die Auftragserl\u00f6se \u00fcbersteigen, werden die erwarteten Verluste sofort zur G\u00e4nze in H\u00f6he der f\u00fcr die Erf\u00fcllung des Vertrags notwendigen Kosten erfasst. Vertragserlangungskosten werden, soweit sie bei Nichterlangung des Auftrags nicht angefallen w\u00e4ren, aktiviert und \u00fcber die Projektlaufzeit abgeschrieben.\n \n

\n \n \n \n

\n \n Deponieums\u00e4tze und Erl\u00f6se aus Rohstoffverk\u00e4ufen werden im Wesentlichen zeitpunktbezogen nach \u00dcbertragung der wesentlichen Chancen und Risiken realisiert. Erl\u00f6se aus Dienstleistungen aus der Verwaltung von Immobilien (Hausverwaltung) werden zeitraumbezogen realisiert.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13801": { "value": "\n \n \n

7. Sonstige betriebliche Ertr\u00e4ge

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen\n \n 27.003\n \n 36.627\n
\n Ertr\u00e4ge aus dem Abgang von Anlageverm\u00f6gen \n \n 36.446\n \n 15.195\n
\n Erl\u00f6se aus Personalgestellung\n \n 15.292\n \n 15.517\n
\n Versicherungsverg\u00fctungen\n \n 9.425\n \n 14.455\n
\n Kursgewinne\n \n 7.764\n \n 16.293\n
\n Erl\u00f6se aus Materialverrechnung\n \n 7.950\n \n 9.221\n
\n Erl\u00f6se aus sonstiger Weiterverrechnung\n \n 29.671\n \n 27.947\n
\n Raum- und Grundst\u00fccksmieten\n \n 3.740\n \n 2.786\n
\n Sonstige Ertr\u00e4ge Personal\n \n 11.983\n \n 10.653\n
\n Bewertung Finanzimmobilien\n \n 13.282\n \n 4.779 \n
\n \u00dcbrige \n \n 26.568\n \n 24.617\n
\n Gesamt\n \n 189.124\n \n 178.090\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13802": { "value": "\n \n

7. Sonstige betriebliche Ertr\u00e4ge

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen\n \n 27.003\n \n 36.627\n
\n Ertr\u00e4ge aus dem Abgang von Anlageverm\u00f6gen \n \n 36.446\n \n 15.195\n
\n Erl\u00f6se aus Personalgestellung\n \n 15.292\n \n 15.517\n
\n Versicherungsverg\u00fctungen\n \n 9.425\n \n 14.455\n
\n Kursgewinne\n \n 7.764\n \n 16.293\n
\n Erl\u00f6se aus Materialverrechnung\n \n 7.950\n \n 9.221\n
\n Erl\u00f6se aus sonstiger Weiterverrechnung\n \n 29.671\n \n 27.947\n
\n Raum- und Grundst\u00fccksmieten\n \n 3.740\n \n 2.786\n
\n Sonstige Ertr\u00e4ge Personal\n \n 11.983\n \n 10.653\n
\n Bewertung Finanzimmobilien\n \n 13.282\n \n 4.779 \n
\n \u00dcbrige \n \n 26.568\n \n 24.617\n
\n Gesamt\n \n 189.124\n \n 178.090\n
\n
\n
\n
\n \n \n \n

\n \n Die \u00fcbrigen sonstigen betrieblichen Ertr\u00e4ge enthalten im Wesentlichen Einbehalte f\u00fcr die Privatnutzung von Dienstfahrzeugen, Schadenersatzleistungen im Rahmen von Auftragsabwicklungen sowie sonstige Nebenleistungen. \n \n

\n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n

\n \n Die \u00fcbrigen betrieblichen Aufwendungen enthalten unter anderem Aufwendungen f\u00fcr Abgaben und Geb\u00fchren, Fremdleistungen sowie allgemeine Verwaltungskosten.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13803": { "value": "\n

7. Sonstige betriebliche Ertr\u00e4ge

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen\n \n 27.003\n \n 36.627\n
\n Ertr\u00e4ge aus dem Abgang von Anlageverm\u00f6gen \n \n 36.446\n \n 15.195\n
\n Erl\u00f6se aus Personalgestellung\n \n 15.292\n \n 15.517\n
\n Versicherungsverg\u00fctungen\n \n 9.425\n \n 14.455\n
\n Kursgewinne\n \n 7.764\n \n 16.293\n
\n Erl\u00f6se aus Materialverrechnung\n \n 7.950\n \n 9.221\n
\n Erl\u00f6se aus sonstiger Weiterverrechnung\n \n 29.671\n \n 27.947\n
\n Raum- und Grundst\u00fccksmieten\n \n 3.740\n \n 2.786\n
\n Sonstige Ertr\u00e4ge Personal\n \n 11.983\n \n 10.653\n
\n Bewertung Finanzimmobilien\n \n 13.282\n \n 4.779 \n
\n \u00dcbrige \n \n 26.568\n \n 24.617\n
\n Gesamt\n \n 189.124\n \n 178.090\n
\n
\n
\n
\n \n

\n \n Die \u00fcbrigen sonstigen betrieblichen Ertr\u00e4ge enthalten im Wesentlichen Einbehalte f\u00fcr die Privatnutzung von Dienstfahrzeugen, Schadenersatzleistungen im Rahmen von Auftragsabwicklungen sowie sonstige Nebenleistungen. \n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13935": { "value": "\n

8. Aufwendungen f\u00fcr Material und sonstige bezogene Herstellungsleistungen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aufwendungen f\u00fcr Roh-, Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren\n \n -1.367.202\n \n -1.138.376\n
\n Aufwendungen f\u00fcr bezogene Leistungen\n \n -2.609.554\n \n -2.308.251\n
\n Gesamt\n \n -3.976.756\n \n -3.446.627\n
\n
\n
\n
\n \n

9. Personalaufwand

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n L\u00f6hne und Geh\u00e4lter\n \n -1.087.325\n \n -1.020.278\n
\n Soziale Abgaben\n \n -249.468\n \n -240.415\n
\n Aufwendungen f\u00fcr Abfertigungen und Pensionen\n \n -13.200\n \n -15.124\n
\n Gesamt\n \n -1.349.993\n \n -1.275.817\n
\n
\n
\n
\n \n

\n \n Die Aufwendungen f\u00fcr Abfertigungen und Pensionen enthalten die Dienstzeitaufwendungen und die Beitr\u00e4ge an die Mitarbeitervorsorgekasse f\u00fcr Mitarbeiter, die nach dem 31.\u00a0Dezember\u00a02002 in ein Dienstverh\u00e4ltnis mit einem \u00f6sterreichischen Unternehmen der Gruppe eingetreten sind, und freiwillige Abfertigungen. Der Zinsaufwand aus den Abfertigungs- und Pensionsverpflichtungen wird unter dem Posten Finanzierungsaufwand ausgewiesen.\n \n

\n \n \n \n \n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n F\u00fcr weitere Ausf\u00fchrungen wird auf die Erl\u00e4uterungen\u00a016 und 17 verwiesen. \n \n

\n \n \n \n \n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Die \u00fcbrigen betrieblichen Aufwendungen enthalten unter anderem Aufwendungen f\u00fcr Abgaben und Geb\u00fchren, Fremdleistungen sowie allgemeine Verwaltungskosten.\n \n

\n \n \n \n \n \n \n \n \n

13. Finanzierungsaufwand

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n \n \n \n

14. Steuern vom Einkommen und vom Ertrag

\n \n \n \n

\n \n Als Ertragsteuern sind die in den einzelnen L\u00e4ndern f\u00fcr das betreffende Gesch\u00e4ftsjahr gezahlten oder geschuldeten Steuern vom Einkommen und vom Ertrag und latente Steuern ausgewiesen. \n \n

\n \n \n \n

\n \n Der Berechnung liegen Steuers\u00e4tze zugrunde, die gem\u00e4\u00df den geltenden Steuergesetzen oder gem\u00e4\u00df Steuergesetzen, deren Inkraftsetzung im Wesentlichen abgeschlossen ist, zum voraussichtlichen Realisierungszeitpunkt anzuwenden sind.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Laufender Steueraufwand\n \n 17.874\n \n 18.158\n
\n Latenter Steueraufwand (+)/-ertrag (-)\n \n 9.525\n \n 5.795\n
\n Steueraufwand (+)/-ertrag (-)\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n \n \n

\n \n Der sich bei Anwendung des aktuellen, \u00f6sterreichischen K\u00f6rperschaftsteuersatzes von 25\u00a0% ergebende Steueraufwand l\u00e4sst sich zum tats\u00e4chlichen Steueraufwand wie folgt \u00fcberleiten:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ergebnis vor Ertragsteuern (EBT)\n \n 110.034\n \n 85.361\n
\n Theoretischer Steueraufwand (+)/-ertrag (-)\n \n 27.509\n \n 21.340\n
\n Steuersatzunterschiede\n \n 6.820\n \n -1.546\n
\n Steuerauswirkung der nicht abzugsf\u00e4higen Aufwendungen und steuerfreien Ertr\u00e4ge\n \n -3.487\n \n 5.387\n
\n Ertr\u00e4ge/Aufwendungen aus Beteiligungen an at-equity bilanzierten Unternehmen\n \n -578\n \n -6.967\n
\n Ver\u00e4nderung des in Bezug auf Verlustvortr\u00e4ge und tempor\u00e4re Differenzen
nicht angesetzten latenten Steueranspruchs\n 		\n 3.984\n \n 2.131\n
\n Effekt von Steuersatz\u00e4nderungen\n \n -4.174\n \n 238\n
\n Periodenfremder Steueraufwand (+)/-ertrag (-)\n \n -2.867\n \n 2.634\n
\n Sonstiges\n \n 192\n \n 736\n
\n Steuern vom Einkommen und vom Ertrag\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n \n \n

\n \n Die \u00f6sterreichische \u00f6kosoziale Steuerreform 2022 sieht vor, dass der K\u00f6rperschaftsteuersatz, der bis 2022 25\u00a0% betrug, f\u00fcr das Jahr\u00a02023 auf 24\u00a0% und ab 2024 auf 23\u00a0% gesenkt wird. Die Steueranspr\u00fcche und -verbindlichkeiten der PORR AG und der in den Konzernabschluss einbezogenen, \u00f6sterreichischen Tochtergesellschaften wurden demgem\u00e4\u00df im Berichtsjahr statt mit 25 % nunmehr mit 23\u00a0% angesetzt. Die daraus resultierende Anpassung der Forderungen und Verbindlichkeiten zum 1. J\u00e4nner 2022 f\u00fchrte zu einem Steuerertrag von TEUR 3.113, der in der obigen Tabelle in den Auswirkungen von Steuersatz\u00e4nderungen enthalten ist. \n \n

\n \n \n \n

\n \n \n Zus\u00e4tzlich zu dem in der Konzern-Gewinn- und Verlustrechnung erfassten Steueraufwand wurde der Steuereffekt von im sonstigen Ergebnis erfassten Aufwendungen und Ertr\u00e4gen ebenfalls im sonstigen Ergebnis erfasst. Der im sonstigen Ergebnis verrechnete Steueraufwand belief sich auf TEUR\u00a01.667 (Vorjahr: TEUR\u00a05.000). Aussch\u00fcttungen auf das als Eigenkapital zu klassifizierende Hybridkapital und Genussrechtskapital sowie die Kosten der Kapitalerh\u00f6hung sind steuerlich abzugsf\u00e4hig. Die zugeh\u00f6rigen Steuerertr\u00e4ge von TEUR\u00a03.859 (Vorjahr: TEUR\u00a06.591) wurden direkt im Eigenkapital verrechnet.\n \n

\n \n \n \n

\n \n Die Anpassung der Anspr\u00fcche und Verbindlichkeiten zum 1. Januar 2022 aufgrund der \u00c4nderung des Steuersatzes f\u00fcr latente Steuern in \u00d6sterreich f\u00fchrte zu einem im sonstigen Ergebnis erfassten Steueraufwand in H\u00f6he von 293 TEUR, der in den entsprechenden Positionen in der nachstehenden Tabelle enthalten ist.\n \n

\n \n \n \n

\n \n Zusammensetzung der Steuereffekte im sonstigen Ergebnis:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Neubewertungsr\u00fccklage\n \n 41\n \n -1.249\n
\n Remeasurement aus leistungsorientierten Verpflichtungen\n \n -1.037\n \n -3.816\n
\n Bewertung von Eigenkapitalinstrumenten\n \n 35\n \n 159\n
\n R\u00fccklage f\u00fcr Cashflow Hedges\n \n -698\n \n -89\n
\n Anteile der Aktion\u00e4re des Mutterunternehmens\n \n -1.659\n \n -4.995\n
\n Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\n \n -8\n \n -5\n
\n Gesamt\n \n -1.667\n \n -5.000\n
\n
\n
\n
\n \n \n \n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die planm\u00e4\u00dfigen Abschreibungen und Wertminderungen werden unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n \n \n

18. Als Finanzinvestition gehaltene Immobilien

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Finanzimmobilien \n \n Nutzungsrechte - Finanzimmobilien\n \n Gesamt\n
\n Beizulegender Zeitwert \n
\n Stand 1.1.2021\n \n 31.006\n \n 350\n \n 31.356\n
\n Zug\u00e4nge Herstellungskosten\n \n 3\n \n - \n \n 3\n
\n Abg\u00e4nge\n \n -4.811\n \n - \n \n -4.811\n
\n Umbuchungen \n \n -5.850\n \n - \n \n -5.850\n
\n Anpassung an den beizulegenden Wert\n \n 4.755\n \n - \n \n 4.755\n
\n Stand 31.12.2021\n \n 25.103\n \n 350\n \n 25.453\n
\n Zug\u00e4nge Herstellungskosten\n \n 118 \n \n - \n \n 118 \n
\n Abg\u00e4nge\n \n -4.026\n \n - \n \n -4.026\n
\n Umbuchungen \n \n -244\n \n -\n \n -244\n
\n Anpassung an den beizulegenden Wert\n \n 12.622 \n \n - \n \n 12.622 \n
\n Stand 31.12.2022\n \n 33.573\n \n 350\n \n 33.923\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Mietertr\u00e4ge aus vermieteten Finanzimmobilien betragen im Berichtsjahr TEUR\u00a0528 (Vorjahr: TEUR\u00a0523). Betriebliche Aufwendungen in Zusammenhang mit als Finanzinvestitionen gehaltenen Immobilien, aus denen in der Berichtsperiode keine Mieteinnahmen generiert wurden, belaufen sich auf TEUR\u00a0199 (Vorjahr: TEUR\u00a035).\n \n

\n \n \n \n \n

\n \n Die Umbuchungen betreffen im Wesentlichen Umgliederungen in die zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerte.\n \n

\n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n \n \n

21. Vorr\u00e4te

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Unfertige und fertige Erzeugnisse und Waren\n \n 5.366\n \n 5.029\n
\n Roh-, Hilfs- und Betriebsstoffe\n \n 110.396\n \n 84.665\n
\n Geleistete Anzahlungen\n \n 8.561\n \n 3.339\n
\n Gesamt\n \n 124.323\n \n 93.033\n
\n
\n
\n
\n \n \n \n

\n \n Bei den Erzeugnissen und Waren wurden im Gesch\u00e4ftsjahr Wertminderungen in H\u00f6he von TEUR\u00a0-600 (Vorjahr:\u00a0TEUR\u00a0-473) vorgenommen. Es wurden keine Vorr\u00e4te zur Sicherstellung von Verbindlichkeiten verpf\u00e4ndet. \n \n

\n \n \n \n \n \n \n

32. R\u00fcckstellungen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Abferti-gungen\n \n Pensionen\n \n Jubil\u00e4ums-gelder\n \n Abfindungen\n \n Bauten/
Andere\n 		\n Rekulti-vierung\n \n Gesamt\n
\n Stand zum 31.12.2021\n \n 65.443\n \n 37.884\n \n 24.417\n \n 3.187\n \n 269.636\n \n 18.891\n \n 419.458\n
\n Anpassung aufgrund neuer bzw. ge\u00e4nderter IFRS\n \n -\n \n -\n \n -\n \n -\n \n 30.293\n \n -\n \n 30.293 \n
\n Stand zum 1.1.2022\n \n 65.443 \n \n 37.884 \n \n 24.417 \n \n 3.187 \n \n 299.929 \n \n 18.891 \n \n 449.751 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderungen
des Konsolidierungskreises\n 		\n -43\n \n - \n \n -70\n \n - \n \n 85\n \n -\n \n -28\n
\n Zuf\u00fchrung\n \n 3.712\n \n 550\n \n 1.344 \n \n - \n \n 137.258\n \n 2.255\n \n 145.119\n
\n Ver\u00e4nderung OCI\n
\n aus \u00c4nderung der demographischen Annahmen\n \n 1.143\n \n 1 \n \n - \n \n - \n \n - \n \n - \n \n 1.144 \n
\n aus \u00c4nderung der finanziellen Annahmen\n \n -3.541\n \n -8.339 \n \n - \n \n - \n \n - \n \n - \n \n -11.880\n
\n aus \u00c4nderung der erfahrungsbedingten Anpassungen\n \n 9.664\n \n 1.118 \n \n - \n \n - \n \n - \n \n - \n \n 10.782\n
\n Verwendung \n \n -5.574\n \n -2.553\n \n -1.517\n \n -1.406\n \n -125.177\n \n -1.769\n \n -137.996\n
\n Aufl\u00f6sung\n \n -\n \n - \n \n - \n \n -55\n \n -26.719\n \n -231\n \n -27.005\n
\n Umgliederung\n \n 1.726\n \n - \n \n - \n \n -1.726 \n \n - \n \n -\n \n - \n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 285.376\n \n 19.146\n \n 429.887\n
\n Saldierung anteiliger Auftragswert\n \n -\n \n -\n \n -\n \n -\n \n -14.038\n \n -\n \n -14.038\n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 271.338\n \n 19.146\n \n 415.849\n
\n davon langfristig\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n -\n \n 19.146\n \n 144.511\n
\n davon kurzfristig\n \n -\n \n -\n \n -\n \n -\n \n 271.338\n \n -\n \n 271.338\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f13979": { "value": "\n \n

9. Personalaufwand

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n L\u00f6hne und Geh\u00e4lter\n \n -1.087.325\n \n -1.020.278\n
\n Soziale Abgaben\n \n -249.468\n \n -240.415\n
\n Aufwendungen f\u00fcr Abfertigungen und Pensionen\n \n -13.200\n \n -15.124\n
\n Gesamt\n \n -1.349.993\n \n -1.275.817\n
\n
\n
\n
\n \n \n \n

\n \n Die Aufwendungen f\u00fcr Abfertigungen und Pensionen enthalten die Dienstzeitaufwendungen und die Beitr\u00e4ge an die Mitarbeitervorsorgekasse f\u00fcr Mitarbeiter, die nach dem 31.\u00a0Dezember\u00a02002 in ein Dienstverh\u00e4ltnis mit einem \u00f6sterreichischen Unternehmen der Gruppe eingetreten sind, und freiwillige Abfertigungen. Der Zinsaufwand aus den Abfertigungs- und Pensionsverpflichtungen wird unter dem Posten Finanzierungsaufwand ausgewiesen.\n \n

\n \n \n \n \n \n \n \n

32. R\u00fcckstellungen

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Abferti-gungen\n \n Pensionen\n \n Jubil\u00e4ums-gelder\n \n Abfindungen\n \n Bauten/
Andere\n 		\n Rekulti-vierung\n \n Gesamt\n
\n Stand zum 31.12.2021\n \n 65.443\n \n 37.884\n \n 24.417\n \n 3.187\n \n 269.636\n \n 18.891\n \n 419.458\n
\n Anpassung aufgrund neuer bzw. ge\u00e4nderter IFRS\n \n -\n \n -\n \n -\n \n -\n \n 30.293\n \n -\n \n 30.293 \n
\n Stand zum 1.1.2022\n \n 65.443 \n \n 37.884 \n \n 24.417 \n \n 3.187 \n \n 299.929 \n \n 18.891 \n \n 449.751 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderungen
des Konsolidierungskreises\n 		\n -43\n \n - \n \n -70\n \n - \n \n 85\n \n -\n \n -28\n
\n Zuf\u00fchrung\n \n 3.712\n \n 550\n \n 1.344 \n \n - \n \n 137.258\n \n 2.255\n \n 145.119\n
\n Ver\u00e4nderung OCI\n
\n aus \u00c4nderung der demographischen Annahmen\n \n 1.143\n \n 1 \n \n - \n \n - \n \n - \n \n - \n \n 1.144 \n
\n aus \u00c4nderung der finanziellen Annahmen\n \n -3.541\n \n -8.339 \n \n - \n \n - \n \n - \n \n - \n \n -11.880\n
\n aus \u00c4nderung der erfahrungsbedingten Anpassungen\n \n 9.664\n \n 1.118 \n \n - \n \n - \n \n - \n \n - \n \n 10.782\n
\n Verwendung \n \n -5.574\n \n -2.553\n \n -1.517\n \n -1.406\n \n -125.177\n \n -1.769\n \n -137.996\n
\n Aufl\u00f6sung\n \n -\n \n - \n \n - \n \n -55\n \n -26.719\n \n -231\n \n -27.005\n
\n Umgliederung\n \n 1.726\n \n - \n \n - \n \n -1.726 \n \n - \n \n -\n \n - \n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 285.376\n \n 19.146\n \n 429.887\n
\n Saldierung anteiliger Auftragswert\n \n -\n \n -\n \n -\n \n -\n \n -14.038\n \n -\n \n -14.038\n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 271.338\n \n 19.146\n \n 415.849\n
\n davon langfristig\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n -\n \n 19.146\n \n 144.511\n
\n davon kurzfristig\n \n -\n \n -\n \n -\n \n -\n \n 271.338\n \n -\n \n 271.338\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Gem\u00e4\u00df kollektivvertraglichen Regelungen haben die PORR AG und ihre Tochterunternehmen ihren Mitarbeitern in \u00d6sterreich und Deutschland bei bestimmten Dienstjubil\u00e4en Jubil\u00e4umsgelder zu zahlen. Die R\u00fcckstellung f\u00fcr Jubil\u00e4umsgelder wurde gem\u00e4\u00df den Bestimmungen des IAS 19 zu anderen langfristig f\u00e4lligen Leistungen ermittelt. Die versicherungsmathematischen Annahmen werden nachstehend unter den Bewertungsgrundlagen erl\u00e4utert.\n \n

\n \n \n \n

\n Altersversorgungspl\u00e4ne\n

\n \n \n \n
\n Leistungsorientierte Pl\u00e4ne\n
\n \n \n \n

\n \n R\u00fcckstellungen f\u00fcr Abfertigungen wurden f\u00fcr Angestellte und Arbeiter, die gem\u00e4\u00df Angestelltengesetz, Arbeiterabfertigungsgesetz bzw. Betriebsvereinbarung Abfertigungsanspr\u00fcche haben, gebildet. Angestellte, deren Dienstverh\u00e4ltnisse \u00f6sterreichischem Recht unterliegen, haben, wenn das betreffende Dienstverh\u00e4ltnis vor dem 1.\u00a0J\u00e4nner\u00a02003 begonnen und ununterbrochen mindestens zehn Jahre gedauert hat, Anspruch auf eine Abfertigung bei Aufl\u00f6sung des Dienstverh\u00e4ltnisses bei Erreichen des gesetzlichen Pensionsalters und zwar auch dann, wenn das Dienstverh\u00e4ltnis durch K\u00fcndigung seitens des Dienstnehmers endet. Die H\u00f6he der Abfertigung ist abh\u00e4ngig von der H\u00f6he des Bezugs zum Zeitpunkt der Aufl\u00f6sung und von der Dauer des Dienstverh\u00e4ltnisses. Diese Anspr\u00fcche der Dienstnehmer sind daher wie Anspr\u00fcche aus leistungsorientierten Pensionspl\u00e4nen zu behandeln, wobei Planverm\u00f6gen zur Deckung dieser Anspr\u00fcche nicht vorliegt. Analoges gilt f\u00fcr Arbeiter, denen gem\u00e4\u00df Arbeiterabfertigungsgesetz eine Abfertigung geb\u00fchrt, und f\u00fcr gem\u00e4\u00df Betriebsvereinbarung zu zahlende Abfertigungen. \n \n

\n \n \n \n

\n \n F\u00fcr die \u00fcberwiegende Anzahl der Arbeiter gilt das Bauarbeiter-Urlaubs- und Abfertigungsgesetz 1987, wonach deren Anspr\u00fcche sich an die Urlaubs- und Abfertigungskasse richten und durch Beitr\u00e4ge der Arbeitgeber zu finanzieren sind. Es handelt sich um einen staatlichen Plan, f\u00fcr den keine Abfertigungsr\u00fcckstellung zu bilden ist.\n \n

\n \n \n \n

\n \n Bei den Pensionszusagen handelt es sich zumeist um leistungsorientierte, einzelvertragliche Zusagen f\u00fcr leitende Angestellte, die teilweise durch Planverm\u00f6gen gedeckt sind. Die H\u00f6he des Pensionsanspruchs ist von den jeweils geleisteten Dienstjahren abh\u00e4ngig.\n \n

\n \n \n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n \n \n
\n R\u00fcckstellung f\u00fcr Pensionen\n
\n \n \n \n
\n \u00dcberleitung von der Pensionsverpflichtung zur R\u00fcckstellung\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 37.562\n \n 19.428\n
\n Beizulegender Zeitwert des Planverm\u00f6gens\n \n -32.206\n \n -11.386\n
\n Nettowert der durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 5.356\n \n 8.042\n
\n Barwert der nicht durch Fondsverm\u00f6gen gedeckten Verpflichtungen\n \n 23.305\n \n 29.841\n
\n Buchwert der R\u00fcckstellung zum 31.12.\n \n 28.661\n \n 37.883\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Beschreibung der Pensionspl\u00e4ne\n
\n \n \n \n

\n \n Anspr\u00fcche \u2013 \u00d6sterreich: Bei den leistungsorientierten Pensionspl\u00e4nen besteht die Verpflichtung des Unternehmens darin, die zugesagten Leistungen sowohl an aktive als auch an ehemalige Mitarbeiter zu erbringen. Die H\u00f6he der Pensionszusage geht bei allen zu bildenden Pensionsgruppen (Gruppe A-F) von der Vollendung des 63. Lebensjahr aus und wird entweder mittels eines Prozentsatzes der Bemessungsgrundlage oder eines vereinbarten Betrags einschlie\u00dflich K\u00fcrzungen aufgrund von Fr\u00fchpensionierungen berechnet.\n \n

\n \n \n \n

\n \n Anspr\u00fcche \u2013 Deutschland: Es gibt mehrere Versorgungspl\u00e4ne mit leistungsorientierten Zusagen f\u00fcr aktive und ehemalige Dienstnehmer.\n \n

\n \n \n \n

\n \n Die Anspr\u00fcche der Dienstnehmer h\u00e4ngen bei diesen leistungsorientierten Versorgungspl\u00e4nen von der Anzahl der anrechenbaren Kalenderjahre und der Rentenklasse, welcher der Versorgungsanw\u00e4rter bei Erwerb des Anspruchs angeh\u00f6rte, ab.\n \n

\n \n \n \n

\n \n Zus\u00e4tzlich existieren auch Einzelzusagen mit leistungsorientierten Verpflichtungen.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n \n \n \n

\n \n F\u00fcr die Pensionszusagen der deutschen Gesellschaften wurden kapitalbildende Lebensversicherungen geschlossen. Versicherungsnehmer ist der Dienstgeber, Versicherte bzw. Bezugsberechtigte sind die Dienstnehmer, die entweder eine Kapitalleistung oder eine gleichwertige Versorgungsrente w\u00e4hlen k\u00f6nnen.\n \n

\n \n \n \n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Ein Teil des Planverm\u00f6gens in H\u00f6he von TEUR\u00a09.171 ist bei der WIENER ST\u00c4DTISCHE VERSICHERUNG AG Vienna Insurance Group wie folgt veranlagt:\n \n

\n \n \n \n
\n Struktur der Kapitalanlagen im klassischen Deckungsstock\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in %\n \n 2022\n \n 2021\n
\n Festverzinsliche Wertpapiere\n \n 59,30\n \n 57,80\n
\n Aktien, Erg\u00e4nzungskapital, Genussrechte, Partizipationskapital\n \n 2,10\n \n 2,20\n
\n Investmentfonds\n \n 25,70\n \n 27,10\n
\n Verbundene Unternehmen und Beteiligungen\n \n 4,70\n \n 4,40\n
\n Darlehen\n \n 4,90\n \n 5,90\n
\n Liegenschaften\n \n 2,00\n \n 2,00\n
\n Bankguthaben\n \n 1,30\n \n 0,60\n
\n Gesamt\n \n 100,00\n \n 100,00\n
\n
\n
\n
\n \n \n \n

\n \n Die folgende Tabelle zeigt die durchschnittlichen Laufzeiten (Duration) der jeweiligen Verpflichtungen:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2022\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.553\n \n 12.130\n \n 32.184\n \n 14,90\n \n 17.724\n \n 16.083\n \n 172.305\n \n 32,24\n
\n Abfertigungen\n \n 28.165\n \n 20.186\n \n 24.063\n \n 7,66\n \n 31.932\n \n 32.912\n \n 106.721\n \n 14,07\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n F\u00e4lligkeitsprofil - DBO\n \n DBO\n \n F\u00e4lligkeitsprofil - Cash\n \n Cash\n
\n 2021\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n \n 1 - 5 Jahre\n \n 6 - 10 Jahre\n \n 10+ Jahre\n \n Duration\n
\n Pensionen\n \n 16.116\n \n 11.969\n \n 21.185\n \n 10,80\n \n 16.517\n \n 12.991\n \n 28.778\n \n 13,00\n
\n Abfertigungen\n \n 26.559\n \n 17.418\n \n 21.348\n \n 7,67\n \n 29.050\n \n 25.016\n \n 56.624\n \n 11,35\n
\n
\n
\n
\n \n \n \n
\n Beitragsorientierte Pl\u00e4ne\n
\n \n \n \n

\n \n Mitarbeiter, deren Dienstverh\u00e4ltnis \u00f6sterreichischem Recht unterliegt und die nach dem 31.\u00a0Dezember\u00a02002 in das Dienstverh\u00e4ltnis eingetreten sind, und Arbeiter, auf deren Arbeitsverh\u00e4ltnis das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, erwerben keine Abfertigungsanspr\u00fcche gegen\u00fcber dem jeweiligen Dienstgeber. F\u00fcr diese Mitarbeiter, mit Ausnahme jener, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind Beitr\u00e4ge in H\u00f6he von 1,53\u00a0% des Lohns bzw. Gehalts f\u00fcr 2022 in H\u00f6he von TEUR\u00a03.527 (Vorjahr: TEUR\u00a03.250) an eine Mitarbeitervorsorgekasse zu zahlen, davon entfallen auf Manager in Schl\u00fcsselpositionen TEUR\u00a061 (Vorjahr: TEUR\u00a037).\n \n

\n \n \n \n

\n \n F\u00fcr die Mitarbeiter, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, sind vom Dienstgeber Beitr\u00e4ge an die Urlaubs- und Abfertigungskasse zu zahlen. Derzeit sind ca. 37\u00a0% vom Lohn an Urlaubszuschl\u00e4gen f\u00fcr 2022 TEUR\u00a064.460 (Vorjahr: TEUR\u00a062.696) und 4,6\u00a0% vom Lohn der betreffenden Mitarbeiter f\u00fcr 2022 TEUR\u00a09.365 (Vorjahr: TEUR\u00a09.104) an Abfertigungszuschl\u00e4gen zu entrichten. Dieser Beitrag deckt die Abfertigungsanspr\u00fcche der Mitarbeiter und andere Leistungen, insbesondere das von der Bauarbeiter-Urlaubs- und Abfertigungskasse an die betreffenden Mitarbeiter zu zahlende Urlaubsentgelt sowie Urlaubszusch\u00fcsse. Dieser staatliche Plan erfasst alle Unternehmen der Baubranche. Die Leistungen werden im Umlageverfahren finanziert, d.\u00a0h. durch die Beitr\u00e4ge einer Periode sollen die in dieser Periode f\u00e4lligen Leistungen finanziert werden, w\u00e4hrend die in der Berichtsperiode verdienten k\u00fcnftigen Leistungen aus k\u00fcnftigen Beitr\u00e4gen gezahlt werden. Eine rechtliche oder faktische Verpflichtung der Unternehmen zur Zahlung dieser k\u00fcnftigen Leistungen besteht nicht. Die Unternehmen sind nur verpflichtet, so lange sie Mitarbeiter besch\u00e4ftigen, auf deren Arbeitsverh\u00e4ltnisse das Bauarbeiter-Urlaubs- und Abfertigungsgesetz anzuwenden ist, die vorgeschriebenen Beitr\u00e4ge zu entrichten.\n \n

\n \n \n \n

\n \n Die Zahlungen an die externen Mitarbeitervorsorgekassen werden im Personalaufwand erfasst. \n \n

\n \n \n \n

\n \n Die Mitarbeiter des PORR Konzerns geh\u00f6ren zudem den l\u00e4nderspezifischen staatlichen Pensionspl\u00e4nen an, die in der Regel im Umlageverfahren finanziert werden. Die Verpflichtung der Gruppe beschr\u00e4nkt sich darauf, die Beitr\u00e4ge bei F\u00e4lligkeit zu entrichten. Eine rechtliche oder faktische Verpflichtung zu k\u00fcnftigen Leistungen besteht nicht.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14039": { "value": "\n \n \n \n \n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n F\u00fcr weitere Ausf\u00fchrungen wird auf die Erl\u00e4uterungen\u00a016 und 17 verwiesen. \n \n

\n \n \n \n \n \n \n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR
Segment\n 		\n Zahlungsmittelgenerierende Einheit\n \n Firmenwert 31.12.2022\n \n Firmenwert 31.12.2021\n
\n AT / CH/Infrastruktur International \n \n PBG \u00d6sterreich \n \n 30.230\n \n 30.230\n
\n DE\n \n Oevermann \n \n 49.840 \n \n 44.170 \n
\n DE\n \n BB GS \n \n 13.157 \n \n 13.157 \n
\n PL\n \n PORR Polska Infrastructure \n \n 10.039\n \n 10.236\n
\n CEE\n \n PORR a.s. \n \n 13.027\n \n 12.636\n
\n Holding\n \n hospitals \n \n 14.780 \n \n 13.605 \n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Aufgrund diverser konzerninterner Umgr\u00fcndungen innerhalb der PORR Gruppe im Gesch\u00e4ftsjahr 2022 wurden die Firmenwerte der zahlungsmittelgenerierenden Einheiten Stra\u00dfenbau in H\u00f6he von TEUR\u00a07.704 und Hinteregger in H\u00f6he von TEUR\u00a020.180 gemeinsam mit bisher unwesentlichen Firmenwerten in H\u00f6he von TEUR\u00a02.346 in die neue zahlungsmittelgenerierende Einheit PBG \u00d6sterreich zusammengefasst.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14041": { "value": "\n \n \n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n \n \n \n

13. Finanzierungsaufwand

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n \n \n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n

32. R\u00fcckstellungen

\n \n \n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14042": { "value": "\n \n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n \n \n \n \n

12. Ertr\u00e4ge aus Finanzanlage- und Finanzumlaufverm\u00f6gen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus Beteiligungen\n \n 1.057\n \n 1.590\n
\n davon aus verbundenen Unternehmen\n \n (364)\n \n (-)\n
\n Aufwendungen aus Beteiligungen\n \n -968\n \n -3.305\n
\n davon aus verbundenen Unternehmen\n \n (-49)\n \n (-2.808)\n
\n Ertr\u00e4ge/Aufwendungen aus Finanzanlagen \n \n -685\n \n 5.549\n
\n Zinsen \n \n 14.746\n \n 8.450\n
\n davon aus verbundenen Unternehmen\n \n (14)\n \n (45)\n
\n Gesamt\n \n 14.150\n \n 12.284\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die Zinsertr\u00e4ge enthalten Zinsen in H\u00f6he von TEUR\u00a0666 (Vorjahr: TEUR\u00a01.520) (siehe Erl\u00e4uterung 43) aus einem Hybridkapital der UBM-Gruppe. Das Hybridkapital wurde bis zur R\u00fcckzahlung im Jahr 2022 erfolgsneutral zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n

13. Finanzierungsaufwand

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n \n \n \n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n

32. R\u00fcckstellungen

\n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14043": { "value": "\n \n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n \n

\n \n F\u00fcr weitere Ausf\u00fchrungen wird auf die Erl\u00e4uterungen\u00a016 und 17 verwiesen. \n \n

\n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n

\n \n Die wesentlichen Firmenwerte sind wie folgt den zahlungsmittelgenerierenden Einheiten zugeordnet:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR
Segment\n 		\n Zahlungsmittelgenerierende Einheit\n \n Firmenwert 31.12.2022\n \n Firmenwert 31.12.2021\n
\n AT / CH/Infrastruktur International \n \n PBG \u00d6sterreich \n \n 30.230\n \n 30.230\n
\n DE\n \n Oevermann \n \n 49.840 \n \n 44.170 \n
\n DE\n \n BB GS \n \n 13.157 \n \n 13.157 \n
\n PL\n \n PORR Polska Infrastructure \n \n 10.039\n \n 10.236\n
\n CEE\n \n PORR a.s. \n \n 13.027\n \n 12.636\n
\n Holding\n \n hospitals \n \n 14.780 \n \n 13.605 \n
\n
\n
\n
\n \n \n \n

\n \n Aufgrund diverser konzerninterner Umgr\u00fcndungen innerhalb der PORR Gruppe im Gesch\u00e4ftsjahr 2022 wurden die Firmenwerte der zahlungsmittelgenerierenden Einheiten Stra\u00dfenbau in H\u00f6he von TEUR\u00a07.704 und Hinteregger in H\u00f6he von TEUR\u00a020.180 gemeinsam mit bisher unwesentlichen Firmenwerten in H\u00f6he von TEUR\u00a02.346 in die neue zahlungsmittelgenerierende Einheit PBG \u00d6sterreich zusammengefasst.\n \n

\n \n \n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n \n \n \n \n \n

17. Sachanlagen

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14044": { "value": "\n

10. Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschreibungen auf immaterielle Verm\u00f6genswerte\n \n -6.107\n \n -5.462\n
\n Abschreibungen auf das Sachanlageverm\u00f6gen\n \n -179.466\n \n -182.606\n
\n Wertminderungen auf immaterielle Vem\u00f6genswerte\n \n - \n \n -1.434\n
\n Wertminderungen auf das Sachanlageverm\u00f6gen\n \n -9.819\n \n -2.820\n
\n Wertminderungen auf zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte\n \n -3.400\n \n - \n
\n Gesamt\n \n -198.792\n \n -192.322\n
\n
\n
\n
\n \n \n

17. Sachanlagen

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund und Anlagen in Bau\n \n Technische Anlagen und
Maschinen\n 		\n Andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung\n \n Geleistete Anzahlungen und Anlagen in Bau\n \n Nutzungsrechte - Grundst\u00fccke und Bauten\n \n Nutzungsrechte \u2013
Technische \n \n
\n \n Anlagen, Maschinen \n und Andere\n \n Anlagen,\n \n Betriebs- und Gesch\u00e4fts\n aus\n \n stattung\n 		\n Gesamt\n
\n Anschaffungs- und Herstellungs-
kosten bzw. Neubewertung\n
\n Stand 1.1.2021\n \n 530.290\n \n 517.494\n \n 203.326\n \n 27.641\n \n 212.752\n \n 256.589\n \n 1.748.092\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 5.431\n \n 2.177\n \n 5.543\n \n 3\n \n 65.665 \n \n - \n \n 78.819\n
\n Zug\u00e4nge\n \n 28.404\n \n 81.173\n \n 53.451\n \n 18.989\n \n 31.169\n \n 35.297\n \n 248.483\n
\n Abg\u00e4nge\n \n -3.580\n \n -51.342\n \n -33.058\n \n -632\n \n -3.705\n \n -8.837\n \n -101.154\n
\n Umbuchungen\n \n -31.992\n \n 79.273\n \n -1.942\n \n -27.764\n \n -14\n \n -48.690\n \n -31.129\n
\n W\u00e4hrungsumrechnung\n \n 2.038\n \n 2.588\n \n 1.390\n \n 592\n \n 278 \n \n 561\n \n 7.447\n
\n Neubewertung\n \n 4.949\n \n -\n \n -\n \n -\n \n - \n \n - \n \n 4.949\n
\n Stand 31.12.2021\n \n 535.540\n \n 631.363\n \n 228.710\n \n 18.829\n \n 306.145\n \n 234.920\n \n 1.955.507\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -109\n \n 4.624\n \n 397\n \n 235 \n \n -3.168 \n \n 143 \n \n 2.122\n
\n Zug\u00e4nge \n \n 22.022\n \n 73.475\n \n 52.955\n \n 14.246\n \n 28.558 \n \n 33.749 \n \n 225.005\n
\n Abg\u00e4nge\n \n -1.136\n \n -48.554\n \n -37.301\n \n - \n \n -2.815\n \n -9.546\n \n -99.352\n
\n Umbuchungen\n \n -84\n \n 42.889\n \n 11.850\n \n -25.958\n \n -596\n \n -27.517\n \n 584\n
\n W\u00e4hrungsumrechnung\n \n 950\n \n 516\n \n 653\n \n 814\n \n -1\n \n 250\n \n 3.182\n
\n Neubewertung\n \n 2.582\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.582\n
\n Stand 31.12.2022\n \n 559.765\n \n 704.313\n \n 257.264\n \n 8.166\n \n 328.123\n \n 231.999\n \n 2.089.630\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 243.226\n \n 334.436\n \n 114.225\n \n - \n \n 38.812 \n \n 90.579 \n \n 821.278\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 399\n \n 1.437\n \n 3.651\n \n -\n \n -\n \n - \n \n 5.487\n
\n Zug\u00e4nge \n \n 13.701\n \n 68.863\n \n 41.265\n \n - \n \n 20.235\n \n 38.542\n \n 182.606\n
\n Wertminderungen\n \n 2.820\n \n - \n \n - \n \n - \n \n - \n \n - \n \n 2.820 \n
\n Abg\u00e4nge\n \n -1.850\n \n -38.943\n \n -28.289\n \n - \n \n -2.256\n \n -8.582\n \n -79.920\n
\n Umbuchungen\n \n -19.190\n \n 35.567\n \n -1.242\n \n -\n \n -14\n \n -24.718\n \n -9.597\n
\n W\u00e4hrungsumrechnung\n \n 885\n \n 2.041\n \n 942\n \n -\n \n 132\n \n 179\n \n 4.179\n
\n Stand 31.12.2021\n \n 239.991\n \n 403.401\n \n 130.552\n \n - \n \n 56.909 \n \n 96.000 \n \n 926.853\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -37\n \n 2.687 \n \n 444 \n \n - \n \n -1.219 \n \n -23\n \n 1.852\n
\n Zug\u00e4nge \n \n 13.871\n \n 62.520\n \n 45.374\n \n - \n \n 24.722 \n \n 32.979 \n \n 179.466\n
\n Wertminderungen\n \n 9.586 \n \n 2 \n \n - \n \n - \n \n - \n \n 231 \n \n 9.819 \n
\n Abg\u00e4nge\n \n -870\n \n -38.848\n \n -33.924\n \n - \n \n -2.315\n \n -9.234\n \n -85.191\n
\n Umbuchungen\n \n 159\n \n 13.446\n \n 4.767\n \n - \n \n -427\n \n -18.214\n \n -269\n
\n W\u00e4hrungsumrechnung\n \n 505\n \n 795\n \n 421\n \n - \n \n 27\n \n 85\n \n 1.833\n
\n Stand 31.12.2022\n \n 263.205\n \n 444.003\n \n 147.634\n \n - \n \n 77.697 \n \n 101.824 \n \n 1.034.363\n
\n Buchwerte 31.12.2021\n \n 295.549\n \n 227.962\n \n 98.158\n \n 18.829\n \n 249.236\n \n 138.920\n \n 1.028.654\n
\n Buchwerte 31.12.2022\n \n 296.560\n \n 260.310\n \n 109.630\n \n 8.166\n \n 250.426\n \n 130.175\n \n 1.055.267\n
\n
\n
\n
\n \n

\n \n In den Grundst\u00fccken, grundst\u00fccksgleichen Rechten und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund sind Rohstoffreserven (wie z. B. Kies und Schotter) in H\u00f6he von TEUR\u00a035.561 (Vorjahr: TEUR\u00a045.901) enthalten, welche leistungsbezogen abgeschrieben werden. \n \n

\n \n

\n \n Die planm\u00e4\u00dfigen Abschreibungen und Wertminderungen werden unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n

\n \n Der Wert der als Sachanlagen gehaltenen Immobilien, die zum Bilanzstichtag durch einen externen Gutachter bewertet wurden, betr\u00e4gt TEUR\u00a058.867 (Vorjahr: TEUR\u00a029.501). \n \n

\n \n

\n \n Der Buchwert der als Sicherheiten verpf\u00e4ndeten Sachanlagen betr\u00e4gt TEUR\u00a019.762 (Vorjahr: TEUR\u00a029.642).\n \n

\n \n

\n \n Der Buchwert der Grundst\u00fccke, grundst\u00fccksgleichen Rechte und Bauten, einschlie\u00dflich der Bauten auf fremdem Grund (ohne Nutzungsrechte f\u00fcr Grundst\u00fccke und Bauten) h\u00e4tte bei Anwendung des Anschaffungskostenmodells zum 31.\u00a0Dezember\u00a02022 TEUR\u00a0278.187 (Vorjahr: TEUR\u00a0278.130) betragen.\n \n

\n \n

\n Leasingverh\u00e4ltnisse\n

\n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n

\n \n Die F\u00e4lligkeitsanalyse der Leasingverbindlichkeiten ist unter Erl\u00e4uterung 41.4. dargestellt.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14128": { "value": "\n \n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14129": { "value": "\n \n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die \u00fcbrigen betrieblichen Aufwendungen enthalten unter anderem Aufwendungen f\u00fcr Abgaben und Geb\u00fchren, Fremdleistungen sowie allgemeine Verwaltungskosten.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14130": { "value": "\n \n

11. Sonstige betriebliche Aufwendungen

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Rechts- und Beratungsleistungen, Versicherungen\n \n -56.956\n \n -53.835\n
\n Immobilien\n \n -42.214\n \n -40.316\n
\n Kursverluste \n \n -5.525\n \n -18.890\n
\n Fuhrpark\n \n -20.097\n \n -22.358\n
\n Werbung\n \n -12.954\n \n -7.056\n
\n B\u00fcrobetrieb\n \n -36.183\n \n -34.244\n
\n Avalprovisionen\n \n -23.250\n \n -24.457\n
\n Sonstige Steuern\n \n -12.916\n \n -11.838\n
\n Beitr\u00e4ge und Geb\u00fchren\n \n -12.643\n \n -8.748\n
\n Aus- und Weiterbildung\n \n -5.221\n \n -4.082\n
\n Reisen und Verkehr\n \n -38.577\n \n -33.171\n
\n Projektbezogene R\u00fcckstellungen und Schadensf\u00e4lle\n \n -95.215\n \n -113.982\n
\n \u00dcbrige\n \n -25.769\n \n -29.957\n
\n Gesamt\n \n -387.520\n \n -402.934\n
\n
\n
\n
\n \n \n \n

\n \n Die \u00fcbrigen betrieblichen Aufwendungen enthalten unter anderem Aufwendungen f\u00fcr Abgaben und Geb\u00fchren, Fremdleistungen sowie allgemeine Verwaltungskosten.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14287": { "value": "\n \n \n

12. Ertr\u00e4ge aus Finanzanlage- und Finanzumlaufverm\u00f6gen

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus Beteiligungen\n \n 1.057\n \n 1.590\n
\n davon aus verbundenen Unternehmen\n \n (364)\n \n (-)\n
\n Aufwendungen aus Beteiligungen\n \n -968\n \n -3.305\n
\n davon aus verbundenen Unternehmen\n \n (-49)\n \n (-2.808)\n
\n Ertr\u00e4ge/Aufwendungen aus Finanzanlagen \n \n -685\n \n 5.549\n
\n Zinsen \n \n 14.746\n \n 8.450\n
\n davon aus verbundenen Unternehmen\n \n (14)\n \n (45)\n
\n Gesamt\n \n 14.150\n \n 12.284\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Zinsertr\u00e4ge enthalten Zinsen in H\u00f6he von TEUR\u00a0666 (Vorjahr: TEUR\u00a01.520) (siehe Erl\u00e4uterung 43) aus einem Hybridkapital der UBM-Gruppe. Das Hybridkapital wurde bis zur R\u00fcckzahlung im Jahr 2022 erfolgsneutral zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14288": { "value": "\n \n

12. Ertr\u00e4ge aus Finanzanlage- und Finanzumlaufverm\u00f6gen

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus Beteiligungen\n \n 1.057\n \n 1.590\n
\n davon aus verbundenen Unternehmen\n \n (364)\n \n (-)\n
\n Aufwendungen aus Beteiligungen\n \n -968\n \n -3.305\n
\n davon aus verbundenen Unternehmen\n \n (-49)\n \n (-2.808)\n
\n Ertr\u00e4ge/Aufwendungen aus Finanzanlagen \n \n -685\n \n 5.549\n
\n Zinsen \n \n 14.746\n \n 8.450\n
\n davon aus verbundenen Unternehmen\n \n (14)\n \n (45)\n
\n Gesamt\n \n 14.150\n \n 12.284\n
\n
\n
\n
\n \n \n \n

\n \n Die Zinsertr\u00e4ge enthalten Zinsen in H\u00f6he von TEUR\u00a0666 (Vorjahr: TEUR\u00a01.520) (siehe Erl\u00e4uterung 43) aus einem Hybridkapital der UBM-Gruppe. Das Hybridkapital wurde bis zur R\u00fcckzahlung im Jahr 2022 erfolgsneutral zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n

13. Finanzierungsaufwand

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n

\n Leasingverh\u00e4ltnisse\n

\n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14289": { "value": "\n

12. Ertr\u00e4ge aus Finanzanlage- und Finanzumlaufverm\u00f6gen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ertr\u00e4ge aus Beteiligungen\n \n 1.057\n \n 1.590\n
\n davon aus verbundenen Unternehmen\n \n (364)\n \n (-)\n
\n Aufwendungen aus Beteiligungen\n \n -968\n \n -3.305\n
\n davon aus verbundenen Unternehmen\n \n (-49)\n \n (-2.808)\n
\n Ertr\u00e4ge/Aufwendungen aus Finanzanlagen \n \n -685\n \n 5.549\n
\n Zinsen \n \n 14.746\n \n 8.450\n
\n davon aus verbundenen Unternehmen\n \n (14)\n \n (45)\n
\n Gesamt\n \n 14.150\n \n 12.284\n
\n
\n
\n
\n \n

\n \n Die Zinsertr\u00e4ge enthalten Zinsen in H\u00f6he von TEUR\u00a0666 (Vorjahr: TEUR\u00a01.520) (siehe Erl\u00e4uterung 43) aus einem Hybridkapital der UBM-Gruppe. Das Hybridkapital wurde bis zur R\u00fcckzahlung im Jahr 2022 erfolgsneutral zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 194\n \n 223\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Zinsertr\u00e4ge\n \n -119\n \n -51\n
\n Pensionsaufwand (im Periodenergebnis erfasst)\n \n 548\n \n 395\n
\n Pensionsaufwand (im Gesamtperiodenergebnis erfasst)\n \n -7.003\n \n -5.440\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 1.1.\n \n 49.270\n \n 57.908\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 191\n \n 223\n
\n Past service cost\n \n 21.472\n \n -\n
\n Zinsaufwand\n \n 473\n \n 223\n
\n Pensionszahlungen\n \n -3.536\n \n -3.644\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n -7.003 \n \n -5.440\n
\n Barwert der Pensionsverpflichtungen (DBO) zum 31.12.\n \n 60.867\n \n 49.270\n
\n
\n
\n
\n \n \n \n

\n \n F\u00fcr Verpflichtungen aus direkten Pensionszusagen wurden sowohl in \u00d6sterreich als auch in Deutschland qualifizierte R\u00fcckdeckungsversicherungen abgeschlossen, die zur Absicherung der Pensionsanspr\u00fcche zugunsten der versicherten Dienstnehmer verpf\u00e4ndet wurden. Die Versicherung der Alterspension ist gem\u00e4\u00df \u00a7 16 der Allgemeinen Versicherungsbedingungen f\u00fcr Erlebens- und Rentenversicherungen gewinnbeteiligt, die Versicherung der Berufsunf\u00e4higkeitspension und die Versicherung der Hinterbliebenenpension sind gewinnberechtigt. Anhand einer Einnahmen-Ausgaben-Rechnung werden Gewinne, die zu 50 % des Saldos aus Einnahmen und Ausgaben an Versicherungsnehmer refundiert werden, und Verluste, die zum n\u00e4chsten Versicherungsjahr vorgetragen werden, ermittelt. Die Pensionsr\u00fcckdeckungsversicherungen werden im Sinne des \u00a7 20 Abs. 2 Z 1 in Verbindung mit \u00a7 78 des Versicherungsaufsichtsgesetzes in einer gesonderten Abteilung des Deckungsstockes f\u00fcr die Lebensversicherung gef\u00fchrt.\n \n

\n \n \n \n
\n Entwicklung des Planverm\u00f6gens\n
\n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14388": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Dividendenertr\u00e4ge aus Finanzinvestitionen werden mit Entstehung des Rechtsanspruchs erfasst. \n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14389": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Zinsertr\u00e4ge werden nach der Effektivzinsmethode abgegrenzt. Der effektive Zinssatz ist jener Zinssatz, bei dem der Barwert der k\u00fcnftigen Cashflows aus einem finanziellen Verm\u00f6genswert dessen Buchwert entspricht. \n \n

\n \n \n \n \n \n \n

\n \n Dividendenertr\u00e4ge aus Finanzinvestitionen werden mit Entstehung des Rechtsanspruchs erfasst. \n \n

\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n \n \n

\n \n Die PORR AG beurteilt sowohl j\u00e4hrlich als auch bei Vorliegen spezifischer Indikatoren die Werthaltigkeit von Firmenwerten, sonstigen immateriellen Verm\u00f6genswerten gem\u00e4\u00df IAS 36. Die Beurteilung st\u00fctzt sich sowohl auf interne als auch auf externe Informationsquellen, um die Werthaltigkeit von Verm\u00f6genswerten zu identifizieren. \n \n

\n \n \n \n \n \n

\n \n Bei Firmenwerten wird der Value in use, welcher der Barwert der gesch\u00e4tzten, k\u00fcnftigen Cashflows ist, die aus der fortgesetzten Nutzung eines Verm\u00f6genswertes und seinem Abgang am Ende seiner Nutzungsdauer erwartet werden, anhand des WACC-Modells (WACC=Weighted Average Cost of Capital) ermittelt. Der WACC-Ansatz ist durch die internationale T\u00e4tigkeit der PORR Gruppe begr\u00fcndet, da der Abgleich von parametrisierten Eigen- und Fremdkapitalkosten abgebildet wird. Der risikolose Basiszinssatz wird mit einem Fremdkapitalaufschlag vor Steuern sowie einer Marktrisikopr\u00e4mie erg\u00e4nzt. Separat ermittelte Eigen- und Fremdkapitalzinss\u00e4tze werden anschlie\u00dfend mit einer sitzlandabh\u00e4ngigen Besteuerung erg\u00e4nzt. Branchen- als auch Industriespezifika (abgeleitet aus einer Peer-Group), wie beispielsweise Saisonalit\u00e4t und Witterungsabh\u00e4ngigkeit, werden durch die Beta-Komponente abgebildet, die das Marktrisiko der PORR ohne Einfluss von Fremdkapital widerspiegelt. \n \n

\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Forderungen aus Lieferungen und Leistungen und sonstige finanzielle Forderungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) angesetzt, Wertberichtigungen f\u00fcr erwartete Kreditverluste werden im Gesch\u00e4ftsjahr auf Basis historischer Ausfallquoten und prognostizierter Daten gebildet.\n \n

\n \n \n \n \n \n

\n \n Die PORR Gruppe wendet f\u00fcr Forderungen aus Lieferungen und Leistungen, Vertragsverm\u00f6genswerte und Forderungen aus Leasingverh\u00e4ltnissen die Vereinfachungsregel des IFRS 9.5.5.15 an und bemisst gegebenenfalls bei Wertberichtigungen den Lifetime Expected Credit Loss. Bei der Einsch\u00e4tzung der erwarteten Kreditverluste (Expected-Credit-Loss) verwendet die Gruppe historische und in die Zukunft gerichtete Daten und Informationen. Im Allgemeinen liegen f\u00fcr Finanzinstrumente keine externen Bonit\u00e4tseinsch\u00e4tzungen vor. Der Expected-Credit-Loss berechnet sich auf Basis des Produkts aus dem erwarteten Nettoanspruch des Finanzinstruments, der periodenbezogenen Ausfallswahrscheinlichkeit und dem Verlust bei tats\u00e4chlichem Ausfall.\n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n \n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n \n \n \n
\n Bewertungsgrundlagen - Eigene Aktien\n
\n \n \n \n \n \n

\n \n Wenn ein Unternehmen des Konzerns Eigenkapitalanteile der PORR AG kauft, wird der Wert der bezahlten Gegenleistung, einschlie\u00dflich direkt zurechenbarer zus\u00e4tzlicher Kosten (netto nach Ertragsteuern), so lange vom Eigenkapital der PORR AG abgezogen, bis die Aktien eingezogen oder wieder ausgegeben werden. Werden solche eigenen Anteile nachtr\u00e4glich wieder ausgegeben, wird die erhaltene Gegenleistung (netto nach Abzug direkt zurechenbarer zus\u00e4tzlicher Transaktionskosten und zusammenh\u00e4ngender Ertragsteuern) im Eigenkapital der PORR AG erfasst.\n \n

\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Finanzverbindlichkeiten sowie Verbindlichkeiten aus Lieferungen und Leistung (Erl\u00e4uterung 35) und \u00fcbrige Verbindlichkeiten (Erl\u00e4uterung 37) werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n

\n \n Leasingverbindlichkeiten werden mit dem Barwert der k\u00fcnftigen Leasingzahlungen bewertet. Zur Abzinsung wird der dem Leasingverh\u00e4ltnis zugrunde liegende Zinssatz herangezogen. L\u00e4sst sich dieser nicht bestimmen, wird der laufzeitad\u00e4quate Grenzfremdkapitalzinssatz der Gruppe erfasst.\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14390": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Zinsertr\u00e4ge werden nach der Effektivzinsmethode abgegrenzt. Der effektive Zinssatz ist jener Zinssatz, bei dem der Barwert der k\u00fcnftigen Cashflows aus einem finanziellen Verm\u00f6genswert dessen Buchwert entspricht. \n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14412": { "value": "\n \n

13. Finanzierungsaufwand

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsen und \u00e4hnliche Aufwendungen betreffend Anleihen und Schuldscheindarlehen\n \n -6.398\n \n -6.193\n
\n Sonstige Zinsen und \u00e4hnliche Aufwendungen\n \n -17.825\n \n -15.949\n
\n davon aus verbundenen Unternehmen\n \n (-31)\n \n (-26)\n
\n davon Zinsaufwand aus Sozialkapitalr\u00fcckstellungen\n \n (-1.380)\n \n (-642)\n
\n Gesamt\n \n -24.223\n \n -22.142\n
\n
\n
\n
\n \n \n \n

\n \n \n Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert. Der Finanzierungskostensatz bewegt sich zwischen 0,01\u00a0% und 11,12\u00a0% (Vorjahr: 0,01\u00a0% und 7,44\u00a0%).\n \n

\n \n \n \n \n \n

\n \n Im Rahmen von Leasingverh\u00e4ltnissen werden folgende Betr\u00e4ge erfasst:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n \n \n
\n Entwicklung der Abfertigungsr\u00fcckstellungen\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 1.1.\n \n 65.443\n \n 78.984\n
\n \u00c4nderung des Konsolidierungskreises\n \n -43\n \n -953\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Past service cost\n \n 1.726\n \n -\n
\n Zinsaufwand \n \n 620\n \n 299\n
\n Abfertigungszahlungen\n \n -5.574\n \n -7.010\n
\n Versicherungsmathematische Gewinne (-)/Verluste (+)\n \n 7.266\n \n -9.376\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene langfristige Verbindlichkeiten\n \n - \n \n -151\n
\n Barwert der Abfertigungsverpflichtungen (DBO) zum 31.12.\n \n 72.530\n \n 65.443\n
\n
\n
\n
\n \n \n \n \n \n
\n Abfertigungsaufwand\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Dienstzeitaufwand (erworbene Anspr\u00fcche)\n \n 3.092\n \n 3.650\n
\n Zinsaufwand\n \n 620\n \n 299\n
\n Abfertigungsaufwand (im Periodenergebnis erfasst)\n \n 3.712\n \n 3.949\n
\n Abfertigungsaufwand (im Gesamtperiodenergebnis erfasst)\n \n 7.266\n \n -9.376\n
\n
\n
\n
\n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.948 und ein Dienstzeitaufwand von TEUR\u00a03.682 geplant.\n \n

\n \n \n \n \n \n \n
\n Pensionsaufwand\n
\n \n \n \n \n \n \n

\n \n Entwicklung der Pensionsverpflichtungen\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 1.1.\n \n 11.386\n \n 12.077\n
\n Beitragszahlungen\n \n 105\n \n 78\n
\n Zinsertr\u00e4ge\n \n 119\n \n 51\n
\n Auszahlungen (Leistungszahlungen)\n \n -1.088\n \n -1.115\n
\n Past service cost\n \n 21.473\n \n - \n
\n Versicherungsmathematische Gewinne (+)/Verluste (-)\n \n 211\n \n 295\n
\n Beizulegender Zeitwert des Planverm\u00f6gens zum 31.12.\n \n 32.206\n \n 11.386\n
\n
\n
\n
\n \n \n \n \n \n

\n \n F\u00fcr das Jahr 2023 sind ein Zinsaufwand von TEUR\u00a01.621 und ein Dienstzeitaufwand von TEUR\u00a04.475 geplant.\n \n

\n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14487": { "value": "Im Berichtsjahr sowie im Vorjahr wurden keine Fremdkapitalkosten aktiviert.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14488": { "value": "\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14489": { "value": "\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Sachanlagen,\n mit Ausnahme von betrieblich genutzten Immobilien, sind zu Anschaffungskosten einschlie\u00dflich Nebenkosten unter Abzug von Anschaffungskostenminderungen bzw. zu Herstellungskosten jeweils abz\u00fcglich der bisher aufgelaufenen und im Berichtsjahr planm\u00e4\u00dfig fortgef\u00fchrten linearen Abschreibungen bewertet. Folgende Abschreibungss\u00e4tze wurden angewandt:\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Finanzimmobilien werden zu ihrem beizulegenden Zeitwert angesetzt. Gewinne und Verluste aus Wert\u00e4nderungen werden im Gewinn oder Verlust der Periode ber\u00fccksichtigt, in der die Wert\u00e4nderung eingetreten ist. \n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14490": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14491": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Fremdkapitalkosten werden aktiviert, wenn und soweit sie direkt der Finanzierung des Erwerbs oder der Herstellung eines qualifizierten Verm\u00f6genswerts zugeordnet werden k\u00f6nnen, f\u00fcr den ein betr\u00e4chtlicher Zeitraum erforderlich ist, um ihn in seinen beabsichtigten gebrauchs- oder verkaufsf\u00e4higen Zustand zu versetzen, und wenn sie w\u00e4hrend des Zeitraums des Erwerbs oder der Herstellung anfallen, andernfalls werden sie sofort als Aufwand erfasst.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14507": { "value": "\n \n \n \n

14. Steuern vom Einkommen und vom Ertrag

\n \n \n \n \n \n \n \n

\n \n Als Ertragsteuern sind die in den einzelnen L\u00e4ndern f\u00fcr das betreffende Gesch\u00e4ftsjahr gezahlten oder geschuldeten Steuern vom Einkommen und vom Ertrag und latente Steuern ausgewiesen. \n \n

\n \n \n \n Zus\u00e4tzlich zu dem in der Konzern-Gewinn- und Verlustrechnung erfassten Steueraufwand wurde der Steuereffekt von im sonstigen Ergebnis erfassten Aufwendungen und Ertr\u00e4gen ebenfalls im sonstigen Ergebnis erfasst.\n \n \n

27. Latente Steuern

\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n

\n \n Abgrenzungsposten f\u00fcr latente Steuern werden bei tempor\u00e4ren Differenzen zwischen den Wertans\u00e4tzen von Verm\u00f6genswerten und Schulden im Konzernabschluss einerseits und den steuerlichen Wertans\u00e4tzen andererseits in H\u00f6he der voraussichtlichen k\u00fcnftigen Steuerbelastung oder -entlastung gebildet. Dar\u00fcber hinaus wird eine aktive Steuerabgrenzung f\u00fcr k\u00fcnftige Verm\u00f6gensvorteile aus steuerlichen Verlustvortr\u00e4gen angesetzt, soweit mit der Realisierung mit hinreichender Sicherheit gerechnet werden kann. Ausgenommen von dieser umfassenden Steuerabgrenzung sind zu versteuernde tempor\u00e4re Differenzen, die aus dem erstmaligen Ansatz eines Firmenwerts resultieren.\n \n

\n \n \n \n \n

\n \n Die Berechnung der latenten Steuern erfolgt auf Basis des im jeweiligen Land g\u00fcltigen Ertragsteuersatzes, der f\u00fcr \u00f6sterreichische Gesellschaften nach Anpassung des Steuersatzes aufgrund der \u00f6kosozialen Steuerreform 23 % (Vorjahr: 25 %) betr\u00e4gt (siehe Details in Erl\u00e4uterung 14). \n \n

\n \n \n \n \n \n

\n \n Die Auswirkungen der Steuersatzsenkung auf die f\u00fcr \u00d6sterreich erfassten latenten Steuern zum 1. J\u00e4nner 2022 sind nachstehend dargestellt.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n
\n in TEUR\n \n Anspr\u00fcche\n \n Verbindlichkeiten\n \n Saldo\n
\n 1. J\u00e4nner 2022 zu 25 %\n \n 4.228\n \n 39.388\n \n -35.160\n
\n Anpassung im sonstigen Ergebnis\n \n - \n \n 293\n \n -293\n
\n Anpassung der Steuern auf passivierte Emissionskosten f\u00fcr Schuldscheindarlehen\n \n - \n \n 7\n \n -7\n
\n Anpassung im Steueraufwand\n \n -338\n \n -3.451\n \n 3.113\n
\n 1. J\u00e4nner 2022 zu 23 %\n \n 3.890\n \n 36.237\n \n -32.347\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14508": { "value": "\n \n \n

14. Steuern vom Einkommen und vom Ertrag

\n \n \n \n \n \n

\n \n Als Ertragsteuern sind die in den einzelnen L\u00e4ndern f\u00fcr das betreffende Gesch\u00e4ftsjahr gezahlten oder geschuldeten Steuern vom Einkommen und vom Ertrag und latente Steuern ausgewiesen. \n \n

\n \n \n \n \n \n

\n \n Der Berechnung liegen Steuers\u00e4tze zugrunde, die gem\u00e4\u00df den geltenden Steuergesetzen oder gem\u00e4\u00df Steuergesetzen, deren Inkraftsetzung im Wesentlichen abgeschlossen ist, zum voraussichtlichen Realisierungszeitpunkt anzuwenden sind.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Laufender Steueraufwand\n \n 17.874\n \n 18.158\n
\n Latenter Steueraufwand (+)/-ertrag (-)\n \n 9.525\n \n 5.795\n
\n Steueraufwand (+)/-ertrag (-)\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n \n \n \n

27. Latente Steuern

\n \n \n \n

\n \n Aus tempor\u00e4ren Unterschieden zwischen den Wertans\u00e4tzen im IFRS-Konzernabschluss und den jeweiligen steuerlichen Wertans\u00e4tzen sowie aus verwertbaren Verlustvortr\u00e4gen ergeben sich folgende in der Bilanz ausgewiesene Steuerabgrenzungen:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n in TEUR\n \n Aktiv\n \n Passiv\n \n Aktiv\n \n Passiv\n
\n Langfristige Verm\u00f6genswerte, Leasingverbindlichkeiten\n \n 149.952\n \n 145.821\n \n 159.206\n \n 153.751\n
\n POC-Methode \n \n - \n \n 77.568\n \n - \n \n 75.764\n
\n Unversteuerte R\u00fccklagen\n \n - \n \n 2.217\n \n - \n \n 2.468\n
\n R\u00fcckstellungen\n \n 23.351\n \n 9.803\n \n 26.051\n \n 10.184\n
\n Steuerliche Verlustvortr\u00e4ge\n \n 38.183\n \n - \n \n 32.576\n \n - \n
\n Saldierungen\n \n -193.984\n \n -193.984\n \n -198.199\n \n -198.199\n
\n Latente Steuern\n \n 17.502\n \n 41.425\n \n 19.634\n \n 43.968\n
\n
\n
\n
\n \n \n \n

\n \n Latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen wurden insoweit aktiviert, als diese wahrscheinlich mit k\u00fcnftigen steuerlichen Gewinnen verrechnet werden k\u00f6nnen. \n \n

\n \n \n \n

\n \n Nicht angesetzte latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen belaufen sich auf TEUR 56.398 (Vorjahr TEUR 57.335), wobei TEUR 45.545 auf unbeschr\u00e4nkt vortragsf\u00e4hige und TEUR 10.853 auf \u00fcber einen Zeitraum von f\u00fcnf bis acht Jahren vortragsf\u00e4hige Verluste entfallen. \n \n

\n \n \n \n

\n \n Die Berechnung der latenten Steuern erfolgt auf Basis des im jeweiligen Land g\u00fcltigen Ertragsteuersatzes, der f\u00fcr \u00f6sterreichische Gesellschaften nach Anpassung des Steuersatzes aufgrund der \u00f6kosozialen Steuerreform 23 % (Vorjahr: 25 %) betr\u00e4gt (siehe Details in Erl\u00e4uterung 14). \n \n

\n \n \n \n

\n \n Die Auswirkungen der Steuersatzsenkung auf die f\u00fcr \u00d6sterreich erfassten latenten Steuern zum 1. J\u00e4nner 2022 sind nachstehend dargestellt.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n
\n in TEUR\n \n Anspr\u00fcche\n \n Verbindlichkeiten\n \n Saldo\n
\n 1. J\u00e4nner 2022 zu 25 %\n \n 4.228\n \n 39.388\n \n -35.160\n
\n Anpassung im sonstigen Ergebnis\n \n - \n \n 293\n \n -293\n
\n Anpassung der Steuern auf passivierte Emissionskosten f\u00fcr Schuldscheindarlehen\n \n - \n \n 7\n \n -7\n
\n Anpassung im Steueraufwand\n \n -338\n \n -3.451\n \n 3.113\n
\n 1. J\u00e4nner 2022 zu 23 %\n \n 3.890\n \n 36.237\n \n -32.347\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14510": { "value": "\n

14. Steuern vom Einkommen und vom Ertrag

\n \n

\n \n Als Ertragsteuern sind die in den einzelnen L\u00e4ndern f\u00fcr das betreffende Gesch\u00e4ftsjahr gezahlten oder geschuldeten Steuern vom Einkommen und vom Ertrag und latente Steuern ausgewiesen. \n \n

\n \n

\n \n Der Berechnung liegen Steuers\u00e4tze zugrunde, die gem\u00e4\u00df den geltenden Steuergesetzen oder gem\u00e4\u00df Steuergesetzen, deren Inkraftsetzung im Wesentlichen abgeschlossen ist, zum voraussichtlichen Realisierungszeitpunkt anzuwenden sind.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Laufender Steueraufwand\n \n 17.874\n \n 18.158\n
\n Latenter Steueraufwand (+)/-ertrag (-)\n \n 9.525\n \n 5.795\n
\n Steueraufwand (+)/-ertrag (-)\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n

\n \n Der sich bei Anwendung des aktuellen, \u00f6sterreichischen K\u00f6rperschaftsteuersatzes von 25\u00a0% ergebende Steueraufwand l\u00e4sst sich zum tats\u00e4chlichen Steueraufwand wie folgt \u00fcberleiten:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Ergebnis vor Ertragsteuern (EBT)\n \n 110.034\n \n 85.361\n
\n Theoretischer Steueraufwand (+)/-ertrag (-)\n \n 27.509\n \n 21.340\n
\n Steuersatzunterschiede\n \n 6.820\n \n -1.546\n
\n Steuerauswirkung der nicht abzugsf\u00e4higen Aufwendungen und steuerfreien Ertr\u00e4ge\n \n -3.487\n \n 5.387\n
\n Ertr\u00e4ge/Aufwendungen aus Beteiligungen an at-equity bilanzierten Unternehmen\n \n -578\n \n -6.967\n
\n Ver\u00e4nderung des in Bezug auf Verlustvortr\u00e4ge und tempor\u00e4re Differenzen
nicht angesetzten latenten Steueranspruchs\n 		\n 3.984\n \n 2.131\n
\n Effekt von Steuersatz\u00e4nderungen\n \n -4.174\n \n 238\n
\n Periodenfremder Steueraufwand (+)/-ertrag (-)\n \n -2.867\n \n 2.634\n
\n Sonstiges\n \n 192\n \n 736\n
\n Steuern vom Einkommen und vom Ertrag\n \n 27.399\n \n 23.953\n
\n
\n
\n
\n \n

\n \n Die \u00f6sterreichische \u00f6kosoziale Steuerreform 2022 sieht vor, dass der K\u00f6rperschaftsteuersatz, der bis 2022 25\u00a0% betrug, f\u00fcr das Jahr\u00a02023 auf 24\u00a0% und ab 2024 auf 23\u00a0% gesenkt wird. Die Steueranspr\u00fcche und -verbindlichkeiten der PORR AG und der in den Konzernabschluss einbezogenen, \u00f6sterreichischen Tochtergesellschaften wurden demgem\u00e4\u00df im Berichtsjahr statt mit 25 % nunmehr mit 23\u00a0% angesetzt. Die daraus resultierende Anpassung der Forderungen und Verbindlichkeiten zum 1. J\u00e4nner 2022 f\u00fchrte zu einem Steuerertrag von TEUR 3.113, der in der obigen Tabelle in den Auswirkungen von Steuersatz\u00e4nderungen enthalten ist. \n \n

\n \n

\n \n \n Zus\u00e4tzlich zu dem in der Konzern-Gewinn- und Verlustrechnung erfassten Steueraufwand wurde der Steuereffekt von im sonstigen Ergebnis erfassten Aufwendungen und Ertr\u00e4gen ebenfalls im sonstigen Ergebnis erfasst. Der im sonstigen Ergebnis verrechnete Steueraufwand belief sich auf TEUR\u00a01.667 (Vorjahr: TEUR\u00a05.000). Aussch\u00fcttungen auf das als Eigenkapital zu klassifizierende Hybridkapital und Genussrechtskapital sowie die Kosten der Kapitalerh\u00f6hung sind steuerlich abzugsf\u00e4hig. Die zugeh\u00f6rigen Steuerertr\u00e4ge von TEUR\u00a03.859 (Vorjahr: TEUR\u00a06.591) wurden direkt im Eigenkapital verrechnet.\n \n

\n \n

\n \n Die Anpassung der Anspr\u00fcche und Verbindlichkeiten zum 1. Januar 2022 aufgrund der \u00c4nderung des Steuersatzes f\u00fcr latente Steuern in \u00d6sterreich f\u00fchrte zu einem im sonstigen Ergebnis erfassten Steueraufwand in H\u00f6he von 293 TEUR, der in den entsprechenden Positionen in der nachstehenden Tabelle enthalten ist.\n \n

\n \n

\n \n Zusammensetzung der Steuereffekte im sonstigen Ergebnis:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Neubewertungsr\u00fccklage\n \n 41\n \n -1.249\n
\n Remeasurement aus leistungsorientierten Verpflichtungen\n \n -1.037\n \n -3.816\n
\n Bewertung von Eigenkapitalinstrumenten\n \n 35\n \n 159\n
\n R\u00fccklage f\u00fcr Cashflow Hedges\n \n -698\n \n -89\n
\n Anteile der Aktion\u00e4re des Mutterunternehmens\n \n -1.659\n \n -4.995\n
\n Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen\n \n -8\n \n -5\n
\n Gesamt\n \n -1.667\n \n -5.000\n
\n
\n
\n
\n \n

27. Latente Steuern

\n \n

\n \n Aus tempor\u00e4ren Unterschieden zwischen den Wertans\u00e4tzen im IFRS-Konzernabschluss und den jeweiligen steuerlichen Wertans\u00e4tzen sowie aus verwertbaren Verlustvortr\u00e4gen ergeben sich folgende in der Bilanz ausgewiesene Steuerabgrenzungen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n in TEUR\n \n Aktiv\n \n Passiv\n \n Aktiv\n \n Passiv\n
\n Langfristige Verm\u00f6genswerte, Leasingverbindlichkeiten\n \n 149.952\n \n 145.821\n \n 159.206\n \n 153.751\n
\n POC-Methode \n \n - \n \n 77.568\n \n - \n \n 75.764\n
\n Unversteuerte R\u00fccklagen\n \n - \n \n 2.217\n \n - \n \n 2.468\n
\n R\u00fcckstellungen\n \n 23.351\n \n 9.803\n \n 26.051\n \n 10.184\n
\n Steuerliche Verlustvortr\u00e4ge\n \n 38.183\n \n - \n \n 32.576\n \n - \n
\n Saldierungen\n \n -193.984\n \n -193.984\n \n -198.199\n \n -198.199\n
\n Latente Steuern\n \n 17.502\n \n 41.425\n \n 19.634\n \n 43.968\n
\n
\n
\n
\n \n

\n \n Latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen wurden insoweit aktiviert, als diese wahrscheinlich mit k\u00fcnftigen steuerlichen Gewinnen verrechnet werden k\u00f6nnen. \n \n

\n \n

\n \n Nicht angesetzte latente Steueranspr\u00fcche aus Verlustvortr\u00e4gen belaufen sich auf TEUR 56.398 (Vorjahr TEUR 57.335), wobei TEUR 45.545 auf unbeschr\u00e4nkt vortragsf\u00e4hige und TEUR 10.853 auf \u00fcber einen Zeitraum von f\u00fcnf bis acht Jahren vortragsf\u00e4hige Verluste entfallen. \n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14779": { "value": "\n \n

15. Ergebnis je Aktie

\n \n \n \n

\n \n Das Ergebnis je Aktie errechnet sich aus der Division des Anteils der Aktion\u00e4re des Mutterunternehmens am Jahres\u00fcberschuss durch die gewichtete durchschnittliche Anzahl der ausgegebenen Aktien.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14780": { "value": "\n

15. Ergebnis je Aktie

\n \n

\n \n Das Ergebnis je Aktie errechnet sich aus der Division des Anteils der Aktion\u00e4re des Mutterunternehmens am Jahres\u00fcberschuss durch die gewichtete durchschnittliche Anzahl der ausgegebenen Aktien.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Anteil der Aktion\u00e4re des Mutterunternehmens am Periodenergebnis\n \n 64.413\n \n 35.934\n
\n Gewichtete durchschnittliche Anzahl ausgegebener Aktien \n \n 39.023.747\n \n 30.440.867\n
\n Unverw\u00e4ssertes Ergebnis je Aktie\n \n 1,65\n \n 1,18\n
\n Verw\u00e4ssertes Ergebnis je Aktie\n \n 1,65\n \n 1,18\n
\n
\n
\n
\n \n

\n \n Da keine potenziell verw\u00e4ssernden Transaktionen in den Gesch\u00e4ftsjahren 2021 und 2022 vorlagen, entspricht das verw\u00e4sserte Ergebnis je Aktie dem unverw\u00e4sserten Ergebnis je Aktie. \n \n

\n \n

\n \n \u00dcberleitungsrechnung f\u00fcr die gewichtete Anzahl der Aktien:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Ausgegebene Aktien zum 1. J\u00e4nner\n \n 39.278.250\n \n 29.095.000\n
\n Abz\u00fcglich Eigene Aktien\n \n -481.854\n \n -216.495\n
\n Ausgegebene Aktien abz\u00fcglich Eigene Aktien zum 1. J\u00e4nner\n \n 38.796.396\n \n 28.878.505\n
\n Ausgabe neue Aktien zum 5. November 2021\n \n - \n \n 10.183.250\n
\n Anpassung Gewichtung Eigene Aktien/Kapitalerh\u00f6hung\n \n 227.351 \n \n -8.620.888\n
\n Gewichteter Durchschnitt der Stammaktien zum 31. Dezember\n \n 39.023.747\n \n 30.440.867\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14916": { "value": "\n \n \n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die wesentlichen Firmenwerte sind wie folgt den zahlungsmittelgenerierenden Einheiten zugeordnet:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR
Segment\n 		\n Zahlungsmittelgenerierende Einheit\n \n Firmenwert 31.12.2022\n \n Firmenwert 31.12.2021\n
\n AT / CH/Infrastruktur International \n \n PBG \u00d6sterreich \n \n 30.230\n \n 30.230\n
\n DE\n \n Oevermann \n \n 49.840 \n \n 44.170 \n
\n DE\n \n BB GS \n \n 13.157 \n \n 13.157 \n
\n PL\n \n PORR Polska Infrastructure \n \n 10.039\n \n 10.236\n
\n CEE\n \n PORR a.s. \n \n 13.027\n \n 12.636\n
\n Holding\n \n hospitals \n \n 14.780 \n \n 13.605 \n
\n
\n
\n
\n \n \n \n \n \n

\n \n Aufgrund diverser konzerninterner Umgr\u00fcndungen innerhalb der PORR Gruppe im Gesch\u00e4ftsjahr 2022 wurden die Firmenwerte der zahlungsmittelgenerierenden Einheiten Stra\u00dfenbau in H\u00f6he von TEUR\u00a07.704 und Hinteregger in H\u00f6he von TEUR\u00a020.180 gemeinsam mit bisher unwesentlichen Firmenwerten in H\u00f6he von TEUR\u00a02.346 in die neue zahlungsmittelgenerierende Einheit PBG \u00d6sterreich zusammengefasst.\n \n

\n \n \n \n \n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14918": { "value": "\n \n

16. Immaterielle Verm\u00f6genswerte

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n \n

\n \n Die Buchwerte der Firmenwerte verteilen sich auf die Segmente wie folgt:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2022\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2022\n
\n AT / CH\n \n 10.938\n \n - \n \n - \n \n - \n \n - \n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n 5.670 \n \n - \n \n - \n \n 62.998 \n
\n PL\n \n 10.976\n \n -212\n \n - \n \n - \n \n - \n \n 10.764\n
\n CEE\n \n 12.636\n \n 391 \n \n - \n \n - \n \n - \n \n 13.027\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 14.802\n \n - \n \n - \n \n - \n \n - \n \n 14.802 \n
\n Gesamt\n \n 126.860\n \n 179 \n \n 5.670 \n \n - \n \n - \n \n 132.709\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Stand 1.1.2021\n \n W\u00e4hrungs\n \n umrechnung\n \n Neu erworbene Firmenwerte\n \n Abgang
Firmenwerte\n 		\n Wert-
minderungen\n 		\n Stand 31.12.2021\n
\n AT / CH\n \n 10.979\n \n - \n \n - \n \n - \n \n -41\n \n 10.938\n
\n DE\n \n 57.328\n \n - \n \n - \n \n - \n \n - \n \n 57.328 \n
\n PL\n \n 10.939\n \n 37\n \n - \n \n - \n \n - \n \n 10.976\n
\n CEE\n \n 12.707\n \n 666\n \n - \n \n - \n \n -737\n \n 12.636\n
\n Infrastruktur International\n \n 20.180\n \n - \n \n - \n \n - \n \n - \n \n 20.180\n
\n Holding\n \n 1.853\n \n - \n \n 13.605 \n \n - \n \n -656\n \n 14.802 \n
\n Gesamt\n \n 113.986\n \n 703 \n \n 13.605 \n \n - \n \n -1.434\n \n 126.860\n
\n
\n
\n
\n \n

\n \n Die wesentlichen Firmenwerte sind wie folgt den zahlungsmittelgenerierenden Einheiten zugeordnet:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR
Segment\n 		\n Zahlungsmittelgenerierende Einheit\n \n Firmenwert 31.12.2022\n \n Firmenwert 31.12.2021\n
\n AT / CH/Infrastruktur International \n \n PBG \u00d6sterreich \n \n 30.230\n \n 30.230\n
\n DE\n \n Oevermann \n \n 49.840 \n \n 44.170 \n
\n DE\n \n BB GS \n \n 13.157 \n \n 13.157 \n
\n PL\n \n PORR Polska Infrastructure \n \n 10.039\n \n 10.236\n
\n CEE\n \n PORR a.s. \n \n 13.027\n \n 12.636\n
\n Holding\n \n hospitals \n \n 14.780 \n \n 13.605 \n
\n
\n
\n
\n \n

\n \n Aufgrund diverser konzerninterner Umgr\u00fcndungen innerhalb der PORR Gruppe im Gesch\u00e4ftsjahr 2022 wurden die Firmenwerte der zahlungsmittelgenerierenden Einheiten Stra\u00dfenbau in H\u00f6he von TEUR\u00a07.704 und Hinteregger in H\u00f6he von TEUR\u00a020.180 gemeinsam mit bisher unwesentlichen Firmenwerten in H\u00f6he von TEUR\u00a02.346 in die neue zahlungsmittelgenerierende Einheit PBG \u00d6sterreich zusammengefasst.\n \n

\n \n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f14919": { "value": "\n

16. Immaterielle Verm\u00f6genswerte

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Software\n \n Firmenwerte\n \n Sonstige
Immaterielle
Verm\u00f6genswerte\n 		\n Geleistete Anzahlungen und Anlagen in Bau\n \n Gesamt\n
\n Anschaffungs- und
Herstellungskosten\n
\n Stand 1.1.2021\n \n 65.932\n \n 119.468\n \n - \n \n 10.002 \n \n 195.402\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 944\n \n 13.605\n \n 24.220\n \n 3\n \n 38.772\n
\n Zug\u00e4nge\n \n 3.632\n \n -\n \n -\n \n 5.205\n \n 8.837\n
\n Abg\u00e4nge\n \n -492\n \n -2.035\n \n - \n \n -993\n \n -3.520\n
\n Umbuchungen\n \n 2.140\n \n - \n \n -\n \n -2.293\n \n -153\n
\n W\u00e4hrungsumrechnung\n \n 63\n \n 703\n \n -\n \n -\n \n 766\n
\n Stand 31.12.2021\n \n 72.219\n \n 131.741\n \n 24.220 \n \n 11.924 \n \n 240.104\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -228\n \n 5.671\n \n -\n \n - \n \n 5.443\n
\n Zug\u00e4nge\n \n 3.437\n \n - \n \n - \n \n 4.294 \n \n 7.731\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n -\n \n -639\n
\n Umbuchungen\n \n 196\n \n - \n \n - \n \n -1.014\n \n -818\n
\n W\u00e4hrungsumrechnung\n \n 27\n \n 178\n \n - \n \n - \n \n 205\n
\n Stand 31.12.2022\n \n 75.012\n \n 137.590\n \n 24.220 \n \n 15.204 \n \n 252.026\n
\n Kumulierte Abschreibungen\n
\n Stand 1.1.2021\n \n 42.001\n \n 5.482\n \n - \n \n - \n \n 47.483\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n 769\n \n -\n \n -\n \n - \n \n 769\n
\n Zug\u00e4nge \n \n 5.462\n \n -\n \n - \n \n - \n \n 5.462\n
\n Wertminderung\n \n -\n \n 1.434\n \n -\n \n - \n \n 1.434\n
\n Abg\u00e4nge\n \n -473\n \n -2.035\n \n - \n \n - \n \n -2.508\n
\n Umbuchungen\n \n -94\n \n - \n \n -\n \n - \n \n -94\n
\n W\u00e4hrungsumrechnung\n \n 61\n \n -\n \n -\n \n - \n \n 61\n
\n Stand 31.12.2021\n \n 47.726\n \n 4.881\n \n - \n \n - \n \n 52.607\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des
Konsolidierungskreises\n 		\n -206\n \n -\n \n -\n \n - \n \n -206\n
\n Zug\u00e4nge\n \n 6.107 \n \n - \n \n - \n \n - \n \n 6.107\n
\n Abg\u00e4nge\n \n -639\n \n -\n \n - \n \n - \n \n -639\n
\n W\u00e4hrungsumrechnung\n \n 29\n \n -\n \n - \n \n - \n \n 29\n
\n Stand 31.12.2022\n \n 53.017\n \n 4.881\n \n - \n \n - \n \n 57.898\n
\n Buchwerte 31.12.2021\n \n 24.493\n \n 126.860\n \n 24.220 \n \n 11.924 \n \n 187.497\n
\n Buchwerte 31.12.2022\n \n 21.995\n \n 132.709\n \n 24.220 \n \n 15.204 \n \n 194.128\n
\n
\n
\n
\n \n

\n \n In der Konzern-Gewinn- und Verlustrechnung sind unter Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen keine Wertminderungen von Firmenwerten im Jahr 2022 (Vorjahr: TEUR\u00a01.434) ausgewiesen.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16025": { "value": "\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Lizenzen, Software\n \n 8,33 - 50,0\n \n 8,33 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Sachanlagen,\n mit Ausnahme von betrieblich genutzten Immobilien, sind zu Anschaffungskosten einschlie\u00dflich Nebenkosten unter Abzug von Anschaffungskostenminderungen bzw. zu Herstellungskosten jeweils abz\u00fcglich der bisher aufgelaufenen und im Berichtsjahr planm\u00e4\u00dfig fortgef\u00fchrten linearen Abschreibungen bewertet. Folgende Abschreibungss\u00e4tze wurden angewandt:\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Betrieblich genutzte Immobilien werden nach der Neubewertungsmethode gem\u00e4\u00df IAS 16.31 bewertet. Als Grundlage f\u00fcr die Ermittlung der Zeitwerte dienen externe Gutachten oder Einsch\u00e4tzungen von internen Sachverst\u00e4ndigen. Die externen Gutachten werden in periodischen Abst\u00e4nden von maximal f\u00fcnf Jahren durchgef\u00fchrt, zwischenzeitlich werden die Gutachten durch Fortschreibung der internen Sachverst\u00e4ndigen aktualisiert. Die Neubewertungen werden so regelm\u00e4\u00dfig durchgef\u00fchrt, dass der Buchwert nicht wesentlich von dem zum Bilanzstichtag beizulegenden Zeitwert abweicht. Die Neubewertung bezogen auf den Bilanzstichtag wird im Allgemeinen im vierten Quartal der Berichtsperiode durchgef\u00fchrt. Die Anpassung des Buchwerts an den jeweiligen Zeitwert wird \u00fcber eine Neubewertungsr\u00fccklage im sonstigen Ergebnis erfasst. Bei einer sp\u00e4teren Ver\u00e4u\u00dferung oder Stilllegung von neubewerteten Grundst\u00fccken und Geb\u00e4uden wird der in der Neubewertungsr\u00fccklage in Bezug auf das betreffende Grundst\u00fcck bzw. Geb\u00e4ude erfasste Betrag in die Gewinnr\u00fccklage umgebucht. Die nach der linearen Methode vorgenommenen planm\u00e4\u00dfigen Abschreibungen auf neubewertete Geb\u00e4ude werden in der Konzern-Gewinn- und Verlustrechnung erfasst, wobei folgende Abschreibungss\u00e4tze angewandt wurden:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Grundst\u00fccksgleiche Rechte\n \n 1,22 - 50,0\n \n 1,22 - 50,0\n
\n Abbaurechte\n \n substanzabh\u00e4ngig\n \n substanzabh\u00e4ngig\n
\n Bauten, einschlie\u00dflich der Bauten
auf fremdem Grund\n 		\n 1,00 - 4,00\n \n 1,00 - 4,00\n
\n
\n
\n
\n \n \n \n \n \n

\n \n In Bau befindliche Anlagen einschlie\u00dflich in Bau befindlicher Geb\u00e4ude, die betrieblich genutzt werden sollen oder deren Nutzungsart noch nicht feststeht, werden zu Anschaffungs- oder Herstellungskosten abz\u00fcglich Wertminderungsaufwand bilanziert. Die Abschreibung dieser Verm\u00f6genswerte beginnt mit deren Fertigstellung bzw. Erreichen des betriebsbereiten Zustands. \n \n

\n \n \n \n \n \n \n

\n \n Im Rahmen von \n Leasingvereinbarungen\n erworbene Nutzungsrechte an Sachanlagen und betrieblich genutzten Immobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und \u00fcber die Laufzeit des Leasingverh\u00e4ltnisses bzw. unter Anwendung der angegebenen Abschreibungss\u00e4tze linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n

\n \n Die Laufzeiten der Leasingvertr\u00e4ge f\u00fcr Immobilien liegen zwischen 2 und 65 Jahren, die f\u00fcr Mobilien zwischen 2 und 13 Jahren.\n \n

\n \n \n \n \n \n \n \n

\n \n Sowohl bei Immobilien- als auch Mobilien-Leasingvertr\u00e4ge bestehen teilweise Verl\u00e4ngerungsoptionen, die nur dann in die Berechnung der Leasingverbindlichkeit einflie\u00dfen, wenn es hinreichend sicher ist, dass diese Optionen ausge\u00fcbt werden.\n \n

\n \n \n \n \n \n \n \n

\n \n Aus\u00fcbungspreise von Optionen zur \u00dcbernahme des Verm\u00f6genswerts am Ende der Laufzeit des Leasingverh\u00e4ltnisses werden nur angesetzt, wenn es hinreichend sicher ist, dass die Kaufoptionen ausge\u00fcbt werden. Variable Leasingzahlungen, die an Indizes gekoppelt sind, werden mit dem am Bereitstellungsdatum g\u00fcltigen Index bewertet. Bei Eintritt eines wesentlichen Ereignisses oder bei bedeutenden Ver\u00e4nderungen der Umst\u00e4nde wird erneut bewertet. Bei Vorliegen von Nichtleasingkomponenten werden diese separiert und nicht in die Rate miteinbezogen.\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Stand 31.12.2022\n \n Nominale in TEUR\n \n ISIN\n
\n 5,375 % Hybridanleihe 2020\n \n 150.000\n \n XS2113662063\n
\n 7,5 % Hybridanleihe 2021\n \n 50.000\n \n XS2408013709\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16028": { "value": "\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16029": { "value": "\n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n

\n \n Die PORR AG beurteilt sowohl j\u00e4hrlich als auch bei Vorliegen spezifischer Indikatoren die Werthaltigkeit von Firmenwerten, sonstigen immateriellen Verm\u00f6genswerten gem\u00e4\u00df IAS 36. Die Beurteilung st\u00fctzt sich sowohl auf interne als auch auf externe Informationsquellen, um die Werthaltigkeit von Verm\u00f6genswerten zu identifizieren. \n \n

\n \n \n \n

\n \n Bei Firmenwerten wird der Value in use, welcher der Barwert der gesch\u00e4tzten, k\u00fcnftigen Cashflows ist, die aus der fortgesetzten Nutzung eines Verm\u00f6genswertes und seinem Abgang am Ende seiner Nutzungsdauer erwartet werden, anhand des WACC-Modells (WACC=Weighted Average Cost of Capital) ermittelt. Der WACC-Ansatz ist durch die internationale T\u00e4tigkeit der PORR Gruppe begr\u00fcndet, da der Abgleich von parametrisierten Eigen- und Fremdkapitalkosten abgebildet wird. Der risikolose Basiszinssatz wird mit einem Fremdkapitalaufschlag vor Steuern sowie einer Marktrisikopr\u00e4mie erg\u00e4nzt. Separat ermittelte Eigen- und Fremdkapitalzinss\u00e4tze werden anschlie\u00dfend mit einer sitzlandabh\u00e4ngigen Besteuerung erg\u00e4nzt. Branchen- als auch Industriespezifika (abgeleitet aus einer Peer-Group), wie beispielsweise Saisonalit\u00e4t und Witterungsabh\u00e4ngigkeit, werden durch die Beta-Komponente abgebildet, die das Marktrisiko der PORR ohne Einfluss von Fremdkapital widerspiegelt. \n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16030": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16031": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16032": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Lizenzen, Software\n \n 8,33 - 50,0\n \n 8,33 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n \n \n \n

\n \n Firmenwerte \n werden als Teil von Kaufpreisallokationen innerhalb von Unternehmenszusammenschl\u00fcssen ermittelt und einer Gruppe von zahlungsmittelgenerierenden Einheiten zugewiesen. Jede Einheit, zu der ein Firmenwert zugeordnet wird, entspricht der niedrigsten Ebene innerhalb des Unternehmens, zu der dieser f\u00fcr interne Managementzwecke \u00fcberwacht wird und entspricht der kleinsten identifizierbaren Gruppe von Verm\u00f6genswerten mit weitestgehend unabh\u00e4ngigen Mittelzufl\u00fcssen. Firmenwerte sind j\u00e4hrlich und, wann immer es einen Anhaltspunkt gibt, dass die Einheit wertgemindert sein k\u00f6nnte, auf Werthaltigkeit zu pr\u00fcfen, indem der Buchwert der Einheit, einschlie\u00dflich des Firmenwerts, mit dem erzielbaren Betrag verglichen wird. Der erzielbare Betrag der zahlungsmittelgenerierenden Einheit entspricht dem beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less costs to sell) oder einem h\u00f6heren Nutzungswert (Value in use). Der Fair value less costs to sell wird auf Basis einer DCF-Berechnung ermittelt. In F\u00e4llen, in denen kein Fair value less costs to sell ermittelt werden kann, ist der Nutzungswert (Value in use), sprich der Barwert der k\u00fcnftigen Cashflows, der voraussichtlich aus einem Verm\u00f6genswert oder einer zahlungsmittelgenerierenden Einheit abgeleitet werden kann, als erzielbarer Betrag zugrunde gelegt. Die Sch\u00e4tzungen der k\u00fcnftigen, diskontierten Geldfl\u00fcsse, der entsprechenden Diskontierungss\u00e4tze und der Wachstumsraten basieren in hohem Ma\u00dfe auf Einsch\u00e4tzungen und Annahmen des Managements, weshalb die Cashflows einer Genehmigung durch den Vorstand bed\u00fcrfen und zum Zeitpunkt der Durchf\u00fchrung des Werthaltigkeitstests aus der aktuellen Planungen f\u00fcr drei bis f\u00fcnf Folgejahre abgeleitet werden. Wertminderungen von Firmenwerten werden in der GuV-Position Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen erfasst.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16033": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Immaterielle Verm\u00f6genswerte\n werden zu Anschaffungs- oder Herstellungskosten aktiviert und \u00fcber die voraussichtliche Nutzungsdauer linear abgeschrieben.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Lizenzen, Software\n \n 8,33 - 50,0\n \n 8,33 - 50,0\n
\n
\n
\n
\n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden immateriellen Verm\u00f6genswerte auf den erzielbaren Betrag, der der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung nach Pr\u00fcfung externer als auch interner Informationsquellen erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn keine Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re.\n \n

\n \n \n \n

\n \n Der auf das Gesch\u00e4ftsjahr entfallende Abschreibungs- als auch Wertminderungsbetrag wird in der Konzern-Gewinn- und Verlustrechnung unter dem Posten Abschreibungen auf immaterielle Verm\u00f6genswerte und Sachanlagen ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProgrammingAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f16114": { "value": "\n \n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n \n \n \n \n \n \n \n \n 2022\n \n \n \n Firmenwerte in TEUR\n \n \n \n Fair Value Hierarchie\n \n \n \n Angewandte Methode\n \n \n \n Annahmen Businessplan\n \n \n \n Wachstumsrate %\n \n \n \n Diskontierungssatz nach Steuern %\n \n \n \n Stichtag\n \n \n \n \n PBG \u00d6sterreich\n \n \n \n 30.230\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -10,8 - 3,4 %\n \n \n \n 1\n \n \n \n 7,55\n \n \n \n 31.12.\n \n \n \n \n Oevermann\n \n \n \n 44.170\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. 2,5 - 9,2 %\n \n \n \n 1\n \n \n \n 6,74\n \n \n \n 31.12.\n \n \n \n \n BB GS\n \n \n \n 13.157\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -8,7 - 2,5 %\n \n \n \n 1\n \n \n \n 6,71\n \n \n \n 31.12.\n \n \n \n \n Porr Polska Infrastructure\n \n \n \n 10.039\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -2,3 - 18,8 %\n \n \n \n 1\n \n \n \n 10,86\n \n \n \n 31.12.\n \n \n \n \n PORR a.s.\n \n \n \n 13.027\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -2,4 - 22,1 %\n \n \n \n 1\n \n \n \n 9,65\n \n \n \n 31.12.\n \n \n \n \n hospitals\n \n \n \n 14.780\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. 0,1 - 2,7 %\n \n \n \n 1\n \n \n \n 4,96\n \n \n \n 31.12.\n \n \n \n \n \n \n \n \n \n \n \n \n \n 2021\n \n \n \n Firmenwerte in TEUR\n \n \n \n Fair Value Hierarchie\n \n \n \n Angewandte Methode\n \n \n \n Annahmen Businessplan\n \n \n \n Wachstumsrate %\n \n \n \n Diskontierungssatz nach Steuern %\n \n \n \n Stichtag\n \n \n \n \n Stra\u00dfenbau\n \n \n \n 7.704\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -9,7 - 6,2 %\n \n \n \n 1\n \n \n \n 7,30\n \n \n \n 31.12.\n \n \n \n \n Porr Polska Infrastructure\n \n \n \n 10.236\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -4,5 - 6,6 %\n \n \n \n 1\n \n \n \n 7,86\n \n \n \n 31.12.\n \n \n \n \n Oevermann\n \n \n \n 44.170\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. 2,5 - 16,9 %\n \n \n \n 1\n \n \n \n 6,68\n \n \n \n 31.12.\n \n \n \n \n BB GS\n \n \n \n 13.157\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -4,2 - 23,1 %\n \n \n \n 1\n \n \n \n 6,65\n \n \n \n 31.12.\n \n \n \n \n Hinteregger\n \n \n \n 20.180\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -7,5 - 3,9 %\n \n \n \n 1\n \n \n \n 7,30\n \n \n \n 31.12.\n \n \n \n \n PORR a.s.\n \n \n \n 12.636\n \n \n \n -\n \n \n \n Value in use\n \n \n \n Umsatz p.a. -1,2 - 14,5 %\n \n \n \n 1\n \n \n \n 7,55\n \n \n \n 31.12.\n \n \n \n \n \n \n \n \n \n Nachfolgend sind die Parameter\u00e4nderungen, die in der zahlungsmittelgenerierenden Einheit hospitals-Gruppe zu Wertminderungen f\u00fchren w\u00fcrden, dargestellt.\n \n \n \n \n \n \n \n \n \n 2022in TEUR\n \n \n \n Diskontierungssatz +0,5 %\n \n \n \n EBITDA-Marge -10 %\n \n \n \n \n hospitals\n \n \n \n -10.795\n \n \n \n -15.827\n \n \n \n \n \n \n \n \n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n \n \n \n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n \n \n \n \n \n \n \n \n \n \n Art der Immobilien\n \n \n \n \n \n \n Betriebsstandort/ Lagerplatz/Mischanlagen\n \n \n \n Kiesgewinnung/ Steinbruch\n \n \n \n Deponien\n \n \n \n \n Bewertungsverfahren\n \n \n \n EW, VW\n \n \n \n EW, VW\n \n \n \n EW\n \n \n \n \n Kapitalisierungszinssatz in %\n \n \n \n 4,00 - 9,50\n \n \n \n 6,20\n \n \n \n \n \n \n Miete in EUR/m\u00b2\n \n \n \n 2,76 - 20,00\n \n \n \n \n \n \n \n \n Instandhaltungen in %\n 1\n \n \n \n 0,40 - 1,50\n \n \n \n \n \n \n \n \n Instandhaltungen in %\n 2\n \n \n \n 0,90 - 20,00\n \n \n \n \n \n \n \n \n Leerstand in %\n 2\n \n \n \n 3,00 - 22,00\n \n \n \n \n \n \n \n \n Ertrag in EUR/t\n \n \n \n \n \n 6,16 - 54,09\n \n \n \n 8,80 - 145,00\n \n \n \n \n Aufwand in EUR/t\n \n \n \n \n \n 6,45 - 14,45\n \n \n \n \n \n \n Grundwert in EUR/m\u00b2\n \n \n \n 33,85 - 38,00\n \n \n \n \n \n \n \n \n \n \n \n \n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n \n \n \n \n EW = Ertragswert\n \n \n \n \n \n VW = Vergleichswert\n \n \n \n \n 1 Abschlag vom Neubauwert\n \n \n \n 2 Abschlag vom Jahresrohertrag\n \n \n \n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n \n \n \n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n \n \n \n \n \n \n \n \n Art der Immobilien\n \n \n \n Bewertungs-verfahren\n \n \n \n Kapitalisierungszinssatz in %\n \n \n \n Miete in EUR/m\u00b2\n \n \n \n Instandhaltung in %\n 2\n \n \n \n Leerstand in %\n 1\n \n \n \n \n B\u00fcro/Handel/Gewerbe\n \n \n \n EW\n \n \n \n 7,00\n \n \n \n 8,29 - 17,73\n \n \n \n 1,00\n \n \n \n 4,50\n \n \n \n \n \n \n \n \n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n \n \n \n \n \n \n \n \n Art der Immobilien\n \n \n \n Bewertungs-verfahren\n \n \n \n Kapitalisierungszinssatz in %\n \n \n \n Miete in EUR/m\u00b2\n \n \n \n Instandhaltung in %\n 1\n \n \n \n Leerstand in %\n 1\n \n \n \n \n B\u00fcro/Handel/Gewerbe\n \n \n \n EW\n \n \n \n 7,00\n \n \n \n 7,88 - 16,73\n \n \n \n 10,00\n \n \n \n 4,50\n \n \n \n \n Sonstiges\n \n \n \n EW\n \n \n \n 2,00\n \n \n \n 15,67 - 15,69\n \n \n \n \n \n \n \n \n \n \n \n \n \n EW = Ertragswert\n \n \n \n \n 1 Abschlag vom Jahresrohertrag\n \n \n \n 2 Abschlag vom Neubauwert\n \n \n \n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n \n \n \n \n In der nachfolgenden Sensitivit\u00e4tsanalyse werden die Auswirkungen von \u00c4nderungen der wesentlichen Parameter auf die Buchwerte dargestellt:\n \n \n \n \n \n \n \n \n \n in TEUR\n \n \n \n Buchwert 31.12.2022\n \n \n \n WesentlicheBewertungsannahme\n \n \n \n Ver\u00e4nderung \n \n \n \n Auswirkung auf Buchwerte\n \n \n \n \n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung von Anzahlungen\n \n \n \n 6.290.881\n \n \n \n EBT-Marge\n \n \n \n +/-0,5 PP\n \n \n \n +/-31.454\n \n \n \n \n Drohverlustr\u00fcckstellung\n \n \n \n 39.285\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-1.871\n \n \n \n \n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n \n \n 102.437\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-25.442\n \n \n \n \n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n \n \n 128.952\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-37.727\n \n \n \n \n \n \n \n \n \n \n \n \n \n in TEUR\n \n \n \n Buchwert 31.12.2021\n \n \n \n WesentlicheBewertungsannahme\n \n \n \n Ver\u00e4nderung \n \n \n \n Auswirkung auf Buchwerte\n \n \n \n \n Vertragsverm\u00f6genswerte vor Ber\u00fccksichtigung \n \n \n \n von Anzahlungen\n \n \n \n 5.324.795\n \n \n \n EBT-Marge\n \n \n \n +/-0,5 PP\n \n \n \n +/-26.624\n \n \n \n \n Drohverlustr\u00fcckstellung\n \n \n \n 15.275\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-523\n \n \n \n \n R\u00fcckstellung f\u00fcr Sch\u00e4den und P\u00f6nale\n \n \n \n 122.722\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-22.267\n \n \n \n \n R\u00fcckstellung f\u00fcr Gew\u00e4hrleistungen\n \n \n \n 114.225\n \n \n \n R\u00fcckstellung/Auftragswert\n \n \n \n +/-0,5 PP\n \n \n \n +/-32.306\n \n \n \n \n \n \n \n \n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n \n \n \n \n Die Bewertung der bestehenden Pensions- und Abfertigungsverpflichtungen beruht auf Annahmen und Sch\u00e4tzungen, die die H\u00f6he des Bilanzansatzes wesentlich beeinflussen k\u00f6nnen.\n \n \n \n \n \n Die Differenzen zu den bilanzierten Werten sind in nachfolgender Tabelle als relative Abweichung angegeben:\n \n \n \n \n \n \n \n \n \n 2022\n \n \n \n Zinsen +0,25 PP\n \n \n \n Zinsen -0,25 PP\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n -6,50 %\n \n \n \n -2,50 %\n \n \n \n -2,00 %\n \n \n \n -3,60 %\n \n \n \n 7,10 %\n \n \n \n 2,60 %\n \n \n \n 2,10 %\n \n \n \n 3,90 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Rententrend +0,25 PP\n \n \n \n Rententrend -0,25 PP\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n 3,50 %\n \n \n \n 2,70 %\n \n \n \n 1,80 %\n \n \n \n 2,40 %\n \n \n \n -3,40 %\n \n \n \n -2,60 %\n \n \n \n -1,70 %\n \n \n \n -2,30 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Lebenserwartung +1 Jahr\n \n \n \n Lebenserwartung -1 Jahr\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n 2,00 %\n \n \n \n 3,70 %\n \n \n \n 6,10 %\n \n \n \n 4,60 %\n \n \n \n -2,00 %\n \n \n \n -3,70 %\n \n \n \n -5,90 %\n \n \n \n -4,50 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Fluktuation +0,5 % bis zum 25. Dienstjahr\n \n \n \n Fluktuation -0,5 % bis zum 25. Dienstjahr\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n -2,80 %\n \n \n \n 0,00 %\n \n \n \n 0,00 %\n \n \n \n -1,00 %\n \n \n \n 2,90 %\n \n \n \n 0,00 %\n \n \n \n 0,00 %\n \n \n \n 1,00 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n 2021\n \n \n \n Zinsen +0,25 PP\n \n \n \n Zinsen -0,25 PP\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n -6,80 %\n \n \n \n -3,20 %\n \n \n \n -2,20 %\n \n \n \n -2,40 %\n \n \n \n 7,40 %\n \n \n \n 3,30 %\n \n \n \n 2,30 %\n \n \n \n 2,50 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Rententrend +0,25 PP\n \n \n \n Rententrend -0,25 PP\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n 7,30 %\n \n \n \n 3,30 %\n \n \n \n 2,30 %\n \n \n \n 2,50 %\n \n \n \n -6,80 %\n \n \n \n -3,20 %\n \n \n \n -2,20 %\n \n \n \n -2,40 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Lebenserwartung +1 Jahr\n \n \n \n Lebenserwartung -1 Jahr\n \n \n \n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n aktive\n \n \n \n vested\n \n \n \n liquide\n \n \n \n gesamt\n \n \n \n \n Pension DBO\n \n \n \n 3,90 %\n \n \n \n 4,40 %\n \n \n \n 7,10 %\n \n \n \n 6,90 %\n \n \n \n -3,90 %\n \n \n \n -4,30 %\n \n \n \n -6,80 %\n \n \n \n -6,60 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n 2022\n \n \n \n Zinsen +0,25 PP\n \n \n \n Zinsen -0,25 PP\n \n \n \n Gehaltstrend +0,25 PP\n \n \n \n Gehaltstrend -0,25 PP\n \n \n \n \n Abfertigung DBO\n \n \n \n -2,29 %\n \n \n \n 1,41 %\n \n \n \n 1,38 %\n \n \n \n -2,38 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Fluktuation +0,5 PP bis zum 25. Dienstjahr\n \n \n \n Fluktuation -0,5 PP bis zum 25. Dienstjahr\n \n \n \n Lebens-erwartung +1 Jahr\n \n \n \n Lebens-erwartung -1 Jahr\n \n \n \n \n Abfertigung DBO\n \n \n \n -0,27 %\n \n \n \n 0,31 %\n \n \n \n -0,39 %\n \n \n \n -0,57 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n 2021\n \n \n \n Zinsen +0,25 PP\n \n \n \n Zinsen -0,25 PP\n \n \n \n Gehaltstrend +0,25 PP\n \n \n \n Gehaltstrend -0,25 PP\n \n \n \n \n Abfertigung DBO\n \n \n \n -1,87 %\n \n \n \n 1,93 %\n \n \n \n 1,88 %\n \n \n \n -1,83 %\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n Fluktuation +0,5 PP bis zum 25. Dienstjahr\n \n \n \n Fluktuation -0,5 PP bis zum 25. Dienstjahr\n \n \n \n Lebens-erwartung +1 Jahr\n \n \n \n Lebens-erwartung -1 Jahr\n \n \n \n \n Abfertigung DBO\n \n \n \n -0,28 %\n \n \n \n 0,29 %\n \n \n \n 0,08 %\n \n \n \n -0,09 %\n \n \n \n \n \n \n \n \n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n \n \n \n \n \n \n \n \n in TEUR\n \n \n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n \n \n Niedrigerer Zinsertrag (p. a.) bei linearer Positionsfortschreibung ab 2024\n \n \n \n \n Bei Zinssenkung von 0,08 PP\n \n \n \n 50\n \n \n \n 43\n \n \n \n \n Bei Zinssenkung von 0,46 PP\n \n \n \n 287\n \n \n \n 246\n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17467": { "value": "\n \n \n \n \n \n \n

\n Leasingverh\u00e4ltnisse\n

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\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
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20. \u00dcbrige Finanzanlagen

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\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
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\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Die sonstigen Schuldinstrumente in H\u00f6he von TEUR\u00a05.197 (Vorjahr: TEUR\u00a05.786) umfassen im Wesentlichen festverzinsliche Titel. Sie unterliegen keinen Verf\u00fcgungsbeschr\u00e4nkungen.\n \n

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33. Schuldscheindarlehen

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\n \n Per 31.\u00a0Dezember\u00a02022 betrug der Gesamtbestand an Schuldscheindarlehen TEUR\u00a0181.500, die, mit Ausnahme einer Tranche in H\u00f6he von TEUR\u00a017.000, alle in 2019 begeben wurden. Von den Schuldscheindarlehen erf\u00fcllen TEUR\u00a017.500 die Kriterien der \u201eEligible Green Principles\u201c und wurden in Form eines Gr\u00fcnen Schuldscheins platziert. F\u00fcr den Nachweis zur Einhaltung dieser Prinzipien wurde eine \u201eSecond Party Opinion\u201c der unabh\u00e4ngigen Ratingagentur \u201eSustainalytics\u201c beigebracht. Refinanziert werden in diesem Zusammenhang umweltschonende und nachhaltige Investitionen in PORR B\u00fcrogeb\u00e4ude sowie Investitionen im Rahmen der PORR Aktivit\u00e4ten im Bereich Umwelttechnik.\n \n

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\n Nominale in TEUR\n
\n Laufzeit\n \n SSD ohne \n \n
\n \n Green SSD\n 		\n Green SSD\n \n Gesamt\n \n in %\n
\n Februar 2023\n \n 10.500\n \n 1.500\n \n 12.000\n \n 6,61\n
\n August 2023\n \n 32.000\n \n 32.000\n \n 17,63\n
\n Februar 2024\n \n 61.000\n \n 15.500\n \n 76.500\n \n 42,15\n
\n Juli 2024\n \n 22.000\n \n 22.000\n \n 12,12\n
\n Februar 2026\n \n 38.500\n \n 500\n \n 39.000\n \n 21,49\n
\n Gesamt\n \n 164.000\n \n 17.500\n \n 181.500\n \n 100,00\n
\n Buchwert zum 31.12.2022\n \n 181.398\n
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\n \n Im Gesch\u00e4ftsjahr 2022 wurden Schuldscheindarlehen in H\u00f6he von TEUR\u00a0113.500 getilgt. Alle Tranchen, die bis Ende 2018 begeben wurden und mit variabler Verzinsung ausgestattet sind, wurden mittels Interest Rate Swaps (Tausch variabler Zinssatz gegen Fixzins), welche als Cashflow Hedge designiert wurden, gesichert. \n \n

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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Nominale SSD\n \n Durchschnitts-verzinsung\n
\n fix verzinst\n \n 48.000\n \n 1,76 %\n
\n variabel verzinst\n \n 133.500\n \n 2,42 %\n
\n davon mit IRS gesichert\n \n 122.000\n
\n Gesamt\n \n 181.500\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.2. Kapitalrisikomanagement

\n \n \n \n \n \n

\n \n Das Kapitalmanagement des Konzerns zielt auf eine substanzielle St\u00e4rkung der Eigenmittel und den Erhalt einer niedrigen Verschuldung ab. \n \n

\n \n \n \n \n \n

\n \n Im Berichtsjahr ist das Eigenkapital um rund TEUR\u00a025.485 gesunken, dies insbesondere aufgrund der im Februar 2022 vorgenommenen Reduzierung des Hybridkapitals um TEUR\u00a051.075 durch R\u00fcckf\u00fchrung der zu diesem Zeitpunkt noch ausstehenden Hybridanleihe 2017. \n \n

\n \n \n \n \n \n

\n \n Deswegen und auch aufgrund der im Ausma\u00df von 2,0 % gestiegenen Bilanzsumme reduzierte sich die Eigenkapitalquote von 20,3\u00a0% auf 19,3\u00a0%.\n \n

\n \n \n \n \n \n

\n \n Die Nettoverschuldung ist definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen (z. B. Fondszertifikate, Termingelder), Schuldscheindarlehen sowie kurz- und langfristige Finanzverbindlichkeiten exklusive Derivate mit negativem Marktwert. \n \n

\n \n \n \n \n \n

\n \n Die Net Cash Position betrug TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322) und reduzierte sich somit um TEUR\u00a06.372.\n \n

\n \n \n \n \n \n

\n \n Die Kontrolle des Kapitalrisikomanagements erfolgt \u00fcber die Net Gearing Ratio. Diese ist definiert als Net Cash bzw. Net Debt dividiert durch das Eigenkapital. Das Net Gearing lag im Jahr 2022 bei -0,07 (Vorjahr: -0,08) und ist somit im Jahresvergleich um 0,01 leicht angestiegen.\n \n

\n \n \n \n \n \n

\n \n Zusammensetzung Net Cash/Net Debt und Net Gearing Ratio:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Net Cash/Net Debt
31.12.2021\n 		\n Net Cash/Net Debt
31.12.2022\n 		\n Ver\u00e4nderung\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 374.418\n \n 2.461\n
\n Finanzverbindlichkeiten\n \n 362.734\n \n 222.570\n \n 140.164\n
\n Liquide Mittel\n \n -765.034\n \n -655.803\n \n -109.231\n
\n Fondszertifikate\n \n -39.901\n \n -135\n \n -39.766\n
\n Stand 31.12.2022\n \n -65.322\n \n -58.950\n \n -6.372\n
\n Eigenkapital\n \n 824.410\n \n 798.925\n \n 25.485\n
\n Net Gearing Ratio\n \n -0,08\n \n -0,07\n \n -0,01\n
\n Free Cashflow\n \n 190.614\n
\n R\u00fcckkauf Eigene Aktien\n \n -2.900\n
\n Finanzverbindlichkeiten aufgrund Konsolidierungskreis\u00e4nderungen\n \n -82\n
\n Verkauf Fond\n s\n zertifikate\n \n -38.604\n
\n Leasingverbindlichkeiten\n \n -63.839\n
\n Tilgung Genussrechts-/Hybridkapital\n \n -51.075\n
\n Zinsen Genussrechts-/Hybridkapital und Aussch\u00fcttungen inklusive Aussch\u00fcttungen \n \n
\n \n an nicht\n \n kontrollierende Gesellschafter von Tochterunternehmen\n 		\n -39.153\n
\n Sonstiges (W\u00e4hrungsdifferenzen, Umgliederungen etc.)\n \n -1.333\n
\n -6.372\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

41.3. Ziele des Finanzrisikomanagements

\n \n \n \n \n \n \n \n \n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17488": { "value": "\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Zinsaufwendungen auf Leasingverbindlichkeiten\n \n 10.670 \n \n 9.567 \n
\n Aufwendungen aus kurzfristigen Leasingverh\u00e4ltnissen\n \n 38.288 \n \n 34.473 \n
\n Aufwendungen aus Leasingverh\u00e4ltnissen mit geringwertigen Verm\u00f6genswerten\n \n - \n \n 194 \n
\n Gesamte Zahlungsmittelabfl\u00fcsse aus Leasingverh\u00e4ltnissen\n \n 72.964 \n \n 81.941 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

20. \u00dcbrige Finanzanlagen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Beteiligungen an nicht konsolidierten Tochterunternehmen\n \n 295\n \n 273\n
\n \u00dcbrige Beteiligungen\n \n 2.880\n \n 3.286\n
\n Sonstige Eigenkapitalanteile/Schuldinstrumente\n \n 5.197\n \n 31.301\n
\n Gesamt\n \n 8.372\n \n 34.860\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die sonstigen Eigenkapitalanteile betreffen im Vorjahr die Gew\u00e4hrung eines mit 6,0\u00a0% verzinsten, unbefristeten Hybridkapitals mit einem Buchwert in H\u00f6he von TEUR\u00a025.515 an die UBM Development AG, das am 10.\u00a0Juni\u00a02022 zur\u00fcckbezahlt wurde. \n \n

\n \n \n \n \n \n \n

\n \n Die sonstigen Schuldinstrumente in H\u00f6he von TEUR\u00a05.197 (Vorjahr: TEUR\u00a05.786) umfassen im Wesentlichen festverzinsliche Titel. Sie unterliegen keinen Verf\u00fcgungsbeschr\u00e4nkungen.\n \n

\n \n \n \n \n \n

22. Forderungen aus Lieferungen und Leistungen

\n \n \n \n \n \n

\n Vertragsverm\u00f6genswerte\n

\n \n \n \n \n \n

\n \n Die zum Bilanzstichtag nach der POC-Methode bewerteten Kundenauftr\u00e4ge sind wie folgt ausgewiesen:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 6.290.881\n \n 3.741.906\n \n 2.548.975\n
\n davon nicht realisierte Teilgewinne\n \n (221.516)\n \n (126.659)\n \n (94.857)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -6.333.583\n \n -3.135.004\n \n -3.198.579\n
\n Netto\n \n -42.702\n \n 606.902\n \n -649.604\n
\n
\n
\n
\n \n \n \n \n \n

\n \n \n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2021\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 5.324.795\n \n 3.374.816\n \n 1.949.979\n
\n davon nicht realisierte Teilgewinne\n \n (159.932)\n \n (96.712)\n \n (63.220)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -5.275.657\n \n -2.793.757\n \n -2.481.900\n
\n Netto\n \n 49.138\n \n 581.059\n \n -531.921\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Vertragsverm\u00f6genwerte entwickelten sich in der Berichtsperiode wie folgt:\n \n

\n \n \n \n \n \n

\n \n Erh\u00f6hung durch:\n \n

\n \n \n \n \n \n

\n \n \u2013 Neu begonnene oder Projektfortschritte von Bauleistungsvertr\u00e4gen\n \n

\n \n \n \n \n \n

\n \n Verminderung durch:\n \n

\n \n \n \n \n \n

\n \n \u2013 Fertiggestellte und schlussgerechnete Bauleistungsvertr\u00e4ge\n \n

\n \n \n \n \n \n

\n \n \u2013 Erhaltene Anzahlungen\n \n

\n \n \n \n \n \n

\n \n Die anteiligen Gewinne aus Arbeitsgemeinschaften werden unter den Forderungen gegen\u00fcber Arbeitsgemeinschaften ausgewiesen. \n \n

\n \n \n \n \n \n

\n \n Soweit erhaltene Anzahlungen einschlie\u00dflich Vorauszahlungen auf Teilrechnungen den gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, werden diese unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Drohende Verluste und Sch\u00e4den und P\u00f6nalen aus Auftr\u00e4gen sind, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, in den R\u00fcckstellungen erfasst.\n \n

\n \n \n \n \n \n

\n Zusammensetzung und Fristigkeit der Forderungen aus Lieferungen und Leistungen\n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Lieferungen und Leistungen \n \n 939.064\n \n 48.123\n \n 759.891\n \n 46.244\n
\n Vertragsverm\u00f6genswerte\n \n 606.902\n \n -\n \n 581.059\n \n -\n
\n Forderungen gegen\u00fcber Arbeitsgemeinschaften\n \n 119.073\n \n 24.626\n \n 153.903\n \n 25.675\n
\n Gesamt\n \n 1.665.039\n \n 72.749\n \n 1.494.853\n \n 71.919\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber Dritten werden gem\u00e4\u00df IAS\u00a01 als kurzfristig eingestuft, da die Realisation innerhalb des normalen Gesch\u00e4ftszyklus erfolgt. Die wesentlichen Zahlungsbedingungen aus Vertr\u00e4gen mit Kunden, bei denen die Umsatzrealisierung zeitraumbezogen erfolgt, sehen Zahlungen 30 Tage nach Ablauf der Pr\u00fcffrist nach monatlicher Rechnungslegung vor. In Einzelf\u00e4llen erfolgen Zahlungen nach pro Projekt definierten Zahlungspl\u00e4nen. Vertr\u00e4ge mit Kunden, bei denen die Umsatzrealisierung zeitpunktbezogen erfolgt, sehen Zahlungen 30 Tage nach erbrachter Leistung bzw. Rechnungslegung vor.\n \n

\n \n \n \n \n \n

\n \n Die Forderungen aus Lieferungen und Leistungen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a061.665 (Vorjahr:\u00a0TEUR\u00a054.528).\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n \n \n \n \n

\n Altersstruktur der Forderungen\n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert zum 31.12.\n \n 939.064\n \n 759.891\n
\n davon zum Abschlussstichtag nicht \u00fcberf\u00e4llig\n \n 517.814\n \n 349.983\n
\n davon zum Abschlussstichtag in den folgenden Zeitb\u00e4ndern \u00fcberf\u00e4llig\n
\n Weniger als 30 Tage\n \n 54.182\n \n 24.996\n
\n Zwischen 30 und 60 Tagen\n \n 13.113\n \n 34.990\n
\n Zwischen 60 und 180 Tagen\n \n 22.469\n \n 29.230\n
\n Gr\u00f6\u00dfer 180 Tage\n \n 331.486\n \n 320.692\n
\n
\n
\n
\n \n \n \n \n \n

\n \n In den dargestellten \u00dcberf\u00e4lligkeiten sind ebenfalls Betr\u00e4ge laufender Rechnungspr\u00fcfungen enthalten, welche bis zu 120 Tage dauern k\u00f6nnen. Wertberichtigungen wurden im erforderlichen Ausma\u00df gebildet. \n \n

\n \n \n \n \n \n \n \n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

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41.1. Kategorien von Finanzinstrumenten

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\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n \n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

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\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

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\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
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\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
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\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

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\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

41.3. Ziele des Finanzrisikomanagements

\n \n \n \n \n \n \n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n \n \n \n \n \n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n \n \n \n \n \n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n \n \n \n \n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n \n \n \n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n \n \n \n \n \n \n \n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n \n \n \n \n \n \n \n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n \n \n \n \n \n \n \n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n \n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n \n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n \n \n \n \n

41.9. Derivative Finanzinstrumente

\n \n \n \n \n \n

\n \n In der folgenden Tabelle sind die bilanzierten Fair Values der verschiedenen derivativen Instrumente dargestellt:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aktiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.988\n \n 2.273\n
\n mit Hedgebeziehung\n \n 2.049\n \n -\n
\n Passiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.624\n \n 10.513\n
\n mit Hedgebeziehung\n \n -\n \n 934\n
\n
\n
\n
\n \n \n \n \n \n \n \n

41.10. Kreditrisiko

\n \n \n \n \n \n \n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17548": { "value": "\n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n In Bau befindliche Anlagen einschlie\u00dflich in Bau befindlicher Geb\u00e4ude, die betrieblich genutzt werden sollen oder deren Nutzungsart noch nicht feststeht, werden zu Anschaffungs- oder Herstellungskosten abz\u00fcglich Wertminderungsaufwand bilanziert. Die Abschreibung dieser Verm\u00f6genswerte beginnt mit deren Fertigstellung bzw. Erreichen des betriebsbereiten Zustands. \n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Stand 31.12.2022\n \n Nominale in TEUR\n \n ISIN\n
\n 5,375 % Hybridanleihe 2020\n \n 150.000\n \n XS2113662063\n
\n 7,5 % Hybridanleihe 2021\n \n 50.000\n \n XS2408013709\n
\n
\n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17554": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n

\n \n Im Rahmen von \n Leasingvereinbarungen\n erworbene Nutzungsrechte an Sachanlagen und betrieblich genutzten Immobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und \u00fcber die Laufzeit des Leasingverh\u00e4ltnisses bzw. unter Anwendung der angegebenen Abschreibungss\u00e4tze linear abgeschrieben.\n \n

\n \n \n \n \n \n

\n \n Die Laufzeiten der Leasingvertr\u00e4ge f\u00fcr Immobilien liegen zwischen 2 und 65 Jahren, die f\u00fcr Mobilien zwischen 2 und 13 Jahren.\n \n

\n \n \n \n \n \n

\n \n Sowohl bei Immobilien- als auch Mobilien-Leasingvertr\u00e4ge bestehen teilweise Verl\u00e4ngerungsoptionen, die nur dann in die Berechnung der Leasingverbindlichkeit einflie\u00dfen, wenn es hinreichend sicher ist, dass diese Optionen ausge\u00fcbt werden.\n \n

\n \n \n \n \n \n

\n \n Aus\u00fcbungspreise von Optionen zur \u00dcbernahme des Verm\u00f6genswerts am Ende der Laufzeit des Leasingverh\u00e4ltnisses werden nur angesetzt, wenn es hinreichend sicher ist, dass die Kaufoptionen ausge\u00fcbt werden. Variable Leasingzahlungen, die an Indizes gekoppelt sind, werden mit dem am Bereitstellungsdatum g\u00fcltigen Index bewertet. Bei Eintritt eines wesentlichen Ereignisses oder bei bedeutenden Ver\u00e4nderungen der Umst\u00e4nde wird erneut bewertet. Bei Vorliegen von Nichtleasingkomponenten werden diese separiert und nicht in die Rate miteinbezogen.\n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Im Rahmen von Leasingvereinbarungen erworbene Nutzungsrechte an Finanzimmobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und in den Folgeperioden mit dem beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n

\n \n Leasingverbindlichkeiten werden mit dem Barwert der k\u00fcnftigen Leasingzahlungen bewertet. Zur Abzinsung wird der dem Leasingverh\u00e4ltnis zugrunde liegende Zinssatz herangezogen. L\u00e4sst sich dieser nicht bestimmen, wird der laufzeitad\u00e4quate Grenzfremdkapitalzinssatz der Gruppe erfasst.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17555": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n

\n \n Sachanlagen,\n mit Ausnahme von betrieblich genutzten Immobilien, sind zu Anschaffungskosten einschlie\u00dflich Nebenkosten unter Abzug von Anschaffungskostenminderungen bzw. zu Herstellungskosten jeweils abz\u00fcglich der bisher aufgelaufenen und im Berichtsjahr planm\u00e4\u00dfig fortgef\u00fchrten linearen Abschreibungen bewertet. Folgende Abschreibungss\u00e4tze wurden angewandt:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Technische Anlagen und Maschinen\n \n 4,0 - 50,0\n \n 4,0 - 50,0\n
\n Baustellenausstattung\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n B\u00fcroausstattung\n \n 5,0 - 50,0\n \n 5,0 - 50,0\n
\n Fahrzeuge\n \n 6,0 - 50,0\n \n 6,0 - 50,0\n
\n Hardware\n \n 10,0 - 50,0\n \n 10,0 - 50,0\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Wurde eine Wertminderung festgestellt, werden die betreffenden Sachanlagen auf den erzielbaren Betrag, welcher der h\u00f6here der beiden Betr\u00e4ge aus beizulegendem Zeitwert abz\u00fcglich der Verkaufskosten und Nutzungswert ist, abgeschrieben. Bei Wegfallen der Wertminderung erfolgt eine Wertaufholung auf den Buchwert, der bestimmt worden w\u00e4re, wenn kein Wertminderungsaufwand in fr\u00fcheren Perioden erfasst worden w\u00e4re. Wertminderungen werden analog zu den Wertminderungen bei immateriellen Verm\u00f6genswerten angewandt und in Erl\u00e4uterung 16 n\u00e4her beschrieben. Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.\n \n

\n \n \n \n

\n \n Betrieblich genutzte Immobilien werden nach der Neubewertungsmethode gem\u00e4\u00df IAS 16.31 bewertet. Als Grundlage f\u00fcr die Ermittlung der Zeitwerte dienen externe Gutachten oder Einsch\u00e4tzungen von internen Sachverst\u00e4ndigen. Die externen Gutachten werden in periodischen Abst\u00e4nden von maximal f\u00fcnf Jahren durchgef\u00fchrt, zwischenzeitlich werden die Gutachten durch Fortschreibung der internen Sachverst\u00e4ndigen aktualisiert. Die Neubewertungen werden so regelm\u00e4\u00dfig durchgef\u00fchrt, dass der Buchwert nicht wesentlich von dem zum Bilanzstichtag beizulegenden Zeitwert abweicht. Die Neubewertung bezogen auf den Bilanzstichtag wird im Allgemeinen im vierten Quartal der Berichtsperiode durchgef\u00fchrt. Die Anpassung des Buchwerts an den jeweiligen Zeitwert wird \u00fcber eine Neubewertungsr\u00fccklage im sonstigen Ergebnis erfasst. Bei einer sp\u00e4teren Ver\u00e4u\u00dferung oder Stilllegung von neubewerteten Grundst\u00fccken und Geb\u00e4uden wird der in der Neubewertungsr\u00fccklage in Bezug auf das betreffende Grundst\u00fcck bzw. Geb\u00e4ude erfasste Betrag in die Gewinnr\u00fccklage umgebucht. Die nach der linearen Methode vorgenommenen planm\u00e4\u00dfigen Abschreibungen auf neubewertete Geb\u00e4ude werden in der Konzern-Gewinn- und Verlustrechnung erfasst, wobei folgende Abschreibungss\u00e4tze angewandt wurden:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Abschreibungss\u00e4tze\n
\n in %\n \n 2022\n \n 2021\n
\n Grundst\u00fccksgleiche Rechte\n \n 1,22 - 50,0\n \n 1,22 - 50,0\n
\n Abbaurechte\n \n substanzabh\u00e4ngig\n \n substanzabh\u00e4ngig\n
\n Bauten, einschlie\u00dflich der Bauten
auf fremdem Grund\n 		\n 1,00 - 4,00\n \n 1,00 - 4,00\n
\n
\n
\n
\n \n \n \n

\n \n In Bau befindliche Anlagen einschlie\u00dflich in Bau befindlicher Geb\u00e4ude, die betrieblich genutzt werden sollen oder deren Nutzungsart noch nicht feststeht, werden zu Anschaffungs- oder Herstellungskosten abz\u00fcglich Wertminderungsaufwand bilanziert. Die Abschreibung dieser Verm\u00f6genswerte beginnt mit deren Fertigstellung bzw. Erreichen des betriebsbereiten Zustands. \n \n

\n \n \n \n

\n \n Im Rahmen von \n Leasingvereinbarungen\n erworbene Nutzungsrechte an Sachanlagen und betrieblich genutzten Immobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und \u00fcber die Laufzeit des Leasingverh\u00e4ltnisses bzw. unter Anwendung der angegebenen Abschreibungss\u00e4tze linear abgeschrieben.\n \n

\n \n \n \n

\n \n Die Laufzeiten der Leasingvertr\u00e4ge f\u00fcr Immobilien liegen zwischen 2 und 65 Jahren, die f\u00fcr Mobilien zwischen 2 und 13 Jahren.\n \n

\n \n \n \n

\n \n Sowohl bei Immobilien- als auch Mobilien-Leasingvertr\u00e4ge bestehen teilweise Verl\u00e4ngerungsoptionen, die nur dann in die Berechnung der Leasingverbindlichkeit einflie\u00dfen, wenn es hinreichend sicher ist, dass diese Optionen ausge\u00fcbt werden.\n \n

\n \n \n \n

\n \n Aus\u00fcbungspreise von Optionen zur \u00dcbernahme des Verm\u00f6genswerts am Ende der Laufzeit des Leasingverh\u00e4ltnisses werden nur angesetzt, wenn es hinreichend sicher ist, dass die Kaufoptionen ausge\u00fcbt werden. Variable Leasingzahlungen, die an Indizes gekoppelt sind, werden mit dem am Bereitstellungsdatum g\u00fcltigen Index bewertet. Bei Eintritt eines wesentlichen Ereignisses oder bei bedeutenden Ver\u00e4nderungen der Umst\u00e4nde wird erneut bewertet. Bei Vorliegen von Nichtleasingkomponenten werden diese separiert und nicht in die Rate miteinbezogen.\n \n

\n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n \n

\n \n Der beizulegende Zeitwert wird durch die Ableitung aus einem aktuellen Marktpreis durch Ableitung aus einem Preis, der in einer Transaktion mit \u00e4hnlichen Immobilien in der j\u00fcngeren Vergangenheit erzielt wurde, oder \u2013 zumeist mangels geeigneter Marktdaten \u2013 durch Diskontierung gesch\u00e4tzter k\u00fcnftiger Cashflows, die von derartigen Immobilien markt\u00fcblich im Rahmen einer Vermietung generiert werden, errechnet. Bei jenen Liegenschaften, die keiner externen Bewertung unterzogen werden, werden durch ein internes Bewertungsteam die beizulegenden Zeitwerte ermittelt.\n \n

\n \n \n \n \n \n

\n \n Die unterschiedlichen Ebenen werden wie folgt definiert:\n \n

\n \n \n \n \n \n

\n \n \u2013 Notierte (nicht berichtigte) Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte oder Schulden (Stufe 1)\n \n

\n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, andere als die auf Stufe 1 genannten Marktpreisnotierungen, die f\u00fcr den Verm\u00f6genswert oder die Schuld entweder unmittelbar (d. h. als Preis) oder mittelbar (d. h. vom Preis abgeleitet) zu beobachten sind (Stufe 2)\n \n

\n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, die f\u00fcr den Verm\u00f6genswert oder die Schuld auf nicht beobachtbaren Marktdaten basieren (Stufe 3)\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 220.735 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 51.794 \n
\n Deponien\n \n - \n \n - \n \n 24.031 \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 206.722 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 63.610 \n
\n Deponien\n \n - \n \n - \n \n 25.217 \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. Die Beziehung der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert stellt sich generell wie folgt dar:\n \n

\n \n \n \n \n

\n \n \u2013 Kapitalisierungszinssatz: Je niedriger der Kapitalisierungszinssatz, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n

\n \n \u2013 Miete: Je h\u00f6her der m\u00b2-Preis, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n

\n \n \u2013 Instandhaltung: Je h\u00f6her der Instandhaltungsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n

\n \n \u2013 Leerstand: Je h\u00f6her der Leerstandsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,00 - 9,50\n \n 6,20\n
\n Miete in EUR/m\u00b2\n \n 2,76 - 20,00\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 0,90 - 20,00\n
\n Leerstand in %\n 2\n \n 3,00 - 22,00\n
\n Ertrag in EUR/t\n \n 6,16 - 54,09\n \n 8,80 - 145,00\n
\n Aufwand in EUR/t\n \n 6,45 - 14,45\n
\n Grundwert in EUR/m\u00b2\n \n 33,85 - 38,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,35 - 10,00\n \n 4,50\n
\n Miete in EUR/m\u00b2\n \n 2,22 - 28,07\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 1,80 - 20,00\n
\n Leerstand in %\n 1\n \n 5,00 - 10,00\n
\n Leerstand in %\n 2\n \n 3,00 - 14,00\n
\n Ertrag in EUR/t\n \n 6,65 - 50,97\n \n 9,47 - 145,00\n
\n Aufwand in EUR/t\n \n 5,15 - 17,08\n
\n Grundwert in EUR/m\u00b2\n \n 31,39 - 34,52\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n \n \n

\n 1 Abschlag vom Neubauwert\n

\n \n \n \n \n \n \n \n

\n 2 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Stand 31.12.2022\n \n Nominale in TEUR\n \n ISIN\n
\n 5,375 % Hybridanleihe 2020\n \n 150.000\n \n XS2113662063\n
\n 7,5 % Hybridanleihe 2021\n \n 50.000\n \n XS2408013709\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17556": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n Grundlegende Umbauten werden aktiviert, w\u00e4hrend laufende Instandhaltungsarbeiten, Reparaturen und geringf\u00fcgige Umbauten zum Zeitpunkt des Anfalls im Gewinn oder Verlust erfasst werden.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f17740": { "value": "\n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n \n \n \n

\n \n Der beizulegende Zeitwert wird durch die Ableitung aus einem aktuellen Marktpreis durch Ableitung aus einem Preis, der in einer Transaktion mit \u00e4hnlichen Immobilien in der j\u00fcngeren Vergangenheit erzielt wurde, oder \u2013 zumeist mangels geeigneter Marktdaten \u2013 durch Diskontierung gesch\u00e4tzter k\u00fcnftiger Cashflows, die von derartigen Immobilien markt\u00fcblich im Rahmen einer Vermietung generiert werden, errechnet. Bei jenen Liegenschaften, die keiner externen Bewertung unterzogen werden, werden durch ein internes Bewertungsteam die beizulegenden Zeitwerte ermittelt.\n \n

\n \n \n \n \n \n \n \n

\n \n Die unterschiedlichen Ebenen werden wie folgt definiert:\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Notierte (nicht berichtigte) Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte oder Schulden (Stufe 1)\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, andere als die auf Stufe 1 genannten Marktpreisnotierungen, die f\u00fcr den Verm\u00f6genswert oder die Schuld entweder unmittelbar (d. h. als Preis) oder mittelbar (d. h. vom Preis abgeleitet) zu beobachten sind (Stufe 2)\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Inputfaktoren, die f\u00fcr den Verm\u00f6genswert oder die Schuld auf nicht beobachtbaren Marktdaten basieren (Stufe 3)\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 220.735 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 51.794 \n
\n Deponien\n \n - \n \n - \n \n 24.031 \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n Betriebsstandort/Lagerplatz/Mischanlagen\n \n - \n \n - \n \n 206.722 \n
\n Kiesgewinnung/Steinbruch\n \n - \n \n - \n \n 63.610 \n
\n Deponien\n \n - \n \n - \n \n 25.217 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2022\n \n 206.722 \n \n 63.610 \n \n 25.217 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -72 \n \n -\n \n -\n
\n Zug\u00e4nge\n \n 18.326 \n \n 1.892 \n \n 1.804 \n
\n Abg\u00e4nge\n \n -120 \n \n -116 \n \n -30 \n
\n Umbuchungen \n \n 49 \n \n -292 \n \n -\n
\n W\u00e4hrungsumrechnung\n \n 445 \n \n -\n \n -\n
\n Neubewertung\n \n 3.623 \n \n -1.041 \n \n -\n
\n Abschreibungen\n \n -8.238 \n \n -2.673 \n \n -2.960 \n
\n Wertminderungen\n \n -\n \n -9.586\n \n -\n
\n Stand 31.12.2022\n \n 220.735\n \n 51.794\n \n 24.031\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Stand 1.1.2021\n \n 185.509 \n \n 65.360 \n \n 36.195 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n 5.032 \n \n - \n \n - \n
\n Zug\u00e4nge\n \n 23.328 \n \n 3.028 \n \n 2.048 \n
\n Abg\u00e4nge\n \n -869 \n \n -861 \n \n - \n
\n Umbuchungen \n \n -4.070 \n \n -228 \n \n -8.504 \n
\n W\u00e4hrungsumrechnung\n \n 1.151 \n \n 1 \n \n 1 \n
\n Neubewertung\n \n 4.048 \n \n - \n \n 901 \n
\n Abschreibungen\n \n -7.407 \n \n -2.690 \n \n -3.604 \n
\n Wertminderungen\n \n -\n \n -1.000\n \n -1.820\n
\n Stand 31.12.2021\n \n 206.722\n \n 63.610\n \n 25.217\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten\n
\n \n \n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. Die Beziehung der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert stellt sich generell wie folgt dar:\n \n

\n \n \n \n \n \n \n

\n \n \u2013 Kapitalisierungszinssatz: Je niedriger der Kapitalisierungszinssatz, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Miete: Je h\u00f6her der m\u00b2-Preis, desto h\u00f6her ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Instandhaltung: Je h\u00f6her der Instandhaltungsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n

\n \n \u2013 Leerstand: Je h\u00f6her der Leerstandsabschlag, desto niedriger ist der beizulegende Zeitwert.\n \n

\n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,00 - 9,50\n \n 6,20\n
\n Miete in EUR/m\u00b2\n \n 2,76 - 20,00\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 0,90 - 20,00\n
\n Leerstand in %\n 2\n \n 3,00 - 22,00\n
\n Ertrag in EUR/t\n \n 6,16 - 54,09\n \n 8,80 - 145,00\n
\n Aufwand in EUR/t\n \n 6,45 - 14,45\n
\n Grundwert in EUR/m\u00b2\n \n 33,85 - 38,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n Betriebsstandort/
Lagerplatz/Mischanlagen\n 		\n Kiesgewinnung/
Steinbruch\n 		\n Deponien\n
\n Bewertungsverfahren\n \n EW, VW\n \n EW, VW\n \n EW\n
\n Kapitalisierungszinssatz in %\n \n 4,35 - 10,00\n \n 4,50\n
\n Miete in EUR/m\u00b2\n \n 2,22 - 28,07\n
\n Instandhaltungen in %\n 1\n \n 0,40 - 1,50\n
\n Instandhaltungen in %\n 2\n \n 1,80 - 20,00\n
\n Leerstand in %\n 1\n \n 5,00 - 10,00\n
\n Leerstand in %\n 2\n \n 3,00 - 14,00\n
\n Ertrag in EUR/t\n \n 6,65 - 50,97\n \n 9,47 - 145,00\n
\n Aufwand in EUR/t\n \n 5,15 - 17,08\n
\n Grundwert in EUR/m\u00b2\n \n 31,39 - 34,52\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n \n \n \n \n

\n 1 Abschlag vom Neubauwert\n

\n \n \n \n \n \n \n \n \n \n

\n 2 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n

\n \n Finanzimmobilien werden zu ihrem beizulegenden Zeitwert angesetzt. Gewinne und Verluste aus Wert\u00e4nderungen werden im Gewinn oder Verlust der Periode ber\u00fccksichtigt, in der die Wert\u00e4nderung eingetreten ist. \n \n

\n \n \n \n \n \n \n

\n \n Im Rahmen von Leasingvereinbarungen erworbene Nutzungsrechte an Finanzimmobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und in den Folgeperioden mit dem beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n \n \n

\n \n Die Ermittlung des beizulegenden Zeitwerts erfolgt analog zur Ermittlung des beizulegenden Zeitwerts der neubewerteten Grundst\u00fccke und Geb\u00e4ude in den Sachanlagen (siehe Erl\u00e4uterung\u00a017) und kann wie folgt den verschiedenen Stufen zugeordnet werden:\n \n

\n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 30.183 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 19.930 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n 1.783 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 1,10 - 280,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 5,00 - 132,00\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n \n \n

\n 1 ohne Bauvorbereitung\n

\n \n \n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n
\n \n \n \n \n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. \n \n

\n \n \n \n \n \n \n \n

\n \n Hinsichtlich der Sensitivit\u00e4ten und Sch\u00e4tzungsicherheiten sowie der Beziehungen der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert wird analog auf die Ausf\u00fchrungen zu den neubewerteten Grundst\u00fccken und Geb\u00e4uden in den Sachanlagen in Erl\u00e4uterung\u00a017 verwiesen.\n \n

\n \n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 2\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 8,29 - 17,73\n \n 1,00\n \n 4,50\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 1\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 7,88 - 16,73\n \n 10,00\n \n 4,50\n
\n Sonstiges\n \n EW\n \n 2,00\n \n 15,67 - 15,69\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n \n \n

\n 1 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n \n \n \n \n

\n 2 Abschlag vom Neubauwert\n

\n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n \n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f18566": { "value": "\n \n

18. Als Finanzinvestition gehaltene Immobilien

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Finanzimmobilien \n \n Nutzungsrechte - Finanzimmobilien\n \n Gesamt\n
\n Beizulegender Zeitwert \n
\n Stand 1.1.2021\n \n 31.006\n \n 350\n \n 31.356\n
\n Zug\u00e4nge Herstellungskosten\n \n 3\n \n - \n \n 3\n
\n Abg\u00e4nge\n \n -4.811\n \n - \n \n -4.811\n
\n Umbuchungen \n \n -5.850\n \n - \n \n -5.850\n
\n Anpassung an den beizulegenden Wert\n \n 4.755\n \n - \n \n 4.755\n
\n Stand 31.12.2021\n \n 25.103\n \n 350\n \n 25.453\n
\n Zug\u00e4nge Herstellungskosten\n \n 118 \n \n - \n \n 118 \n
\n Abg\u00e4nge\n \n -4.026\n \n - \n \n -4.026\n
\n Umbuchungen \n \n -244\n \n -\n \n -244\n
\n Anpassung an den beizulegenden Wert\n \n 12.622 \n \n - \n \n 12.622 \n
\n Stand 31.12.2022\n \n 33.573\n \n 350\n \n 33.923\n
\n
\n
\n
\n \n \n \n

\n \n Die PORR Gruppe h\u00e4lt zur Erzielung von Mieteinnahmen und zum Zwecke der Wertsteigerung als Finanzinvestition gehaltene Immobilien (folgend als Finanzimmobilien bezeichnet). Hierzu z\u00e4hlen B\u00fcro- und Gesch\u00e4ftsgeb\u00e4ude, Wohnbauten sowie unbebaute Grundst\u00fccke. Der Buchwert der Finanzimmobilien, die zum Stichtag durch einen externen Gutachter bewertet wurden, betr\u00e4gt TEUR\u00a028.470 (Vorjahr: TEUR 3.390). \n \n

\n \n \n

\n \n Die Mietertr\u00e4ge aus vermieteten Finanzimmobilien betragen im Berichtsjahr TEUR\u00a0528 (Vorjahr: TEUR\u00a0523). Betriebliche Aufwendungen in Zusammenhang mit als Finanzinvestitionen gehaltenen Immobilien, aus denen in der Berichtsperiode keine Mieteinnahmen generiert wurden, belaufen sich auf TEUR\u00a0199 (Vorjahr: TEUR\u00a035).\n \n

\n \n \n

\n \n Die Umbuchungen betreffen im Wesentlichen Umgliederungen in die zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerte.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f18756": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n

\n \n Finanzimmobilien werden zu ihrem beizulegenden Zeitwert angesetzt. Gewinne und Verluste aus Wert\u00e4nderungen werden im Gewinn oder Verlust der Periode ber\u00fccksichtigt, in der die Wert\u00e4nderung eingetreten ist. \n \n

\n \n \n \n \n

\n \n Im Rahmen von Leasingvereinbarungen erworbene Nutzungsrechte an Finanzimmobilien werden in H\u00f6he des Barwerts der k\u00fcnftigen Leasingzahlungen aktiviert und in den Folgeperioden mit dem beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n
\n Beizulegender Zeitwert von Grundst\u00fccken und Geb\u00e4uden\n
\n \n \n \n \n

\n \n Die Ermittlung des beizulegenden Zeitwerts erfolgt analog zur Ermittlung des beizulegenden Zeitwerts der neubewerteten Grundst\u00fccke und Geb\u00e4ude in den Sachanlagen (siehe Erl\u00e4uterung\u00a017) und kann wie folgt den verschiedenen Stufen zugeordnet werden:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2022\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1\n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 30.183 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Beizulegender Zeitwert 31.12.2021\n
\n Art der Immobilien\n \n Notierte Preise in aktiven M\u00e4rkten f\u00fcr identische Verm\u00f6genswerte
Stufe 1 \n 		\n Wesentliche andere
beobachtbare Inputfaktoren
Stufe 2\n 		\n Wesentliche nicht
beobachtbare Inputfaktoren
Stufe 3 \n
\n B\u00fcro/Handel/Gewerbe\n \n - \n \n - \n \n 3.390 \n
\n Unbebaute Liegenschaften\n \n - \n \n 19.930 \n \n - \n
\n Sonstiges\n \n - \n \n - \n \n 1.783 \n
\n
\n
\n
\n \n \n \n \n \n \n
\n \u00dcberleitungsrechnung f\u00fcr Stufe-3-Bewertungen\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2022\n \n 3.390\n \n 1.783\n
\n Abg\u00e4nge\n \n - \n \n -1.765\n
\n Anpassung an den beizulegenden Wert\n \n - \n \n -18\n
\n Stand 31.12.2022\n \n 3.390\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n
\n in TEUR\n \n B\u00fcro/Handel/Gewerbe\n \n Sonstiges\n
\n Stand 1.1.2021\n \n 4.320\n \n 5.619\n
\n Abg\u00e4nge\n \n -1.000\n \n -3.811\n
\n Anpassung an den beizulegenden Wert\n \n 70\n \n -25\n
\n Stand 31.12.2021\n \n 3.390\n \n 1.783\n
\n
\n
\n
\n \n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 1,10 - 280,00\n
\n
\n
\n
\n \n \n \n \n \n
\n Bandbreite der beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungsverfahren\n \n Grundwert\n 1\n pro m\u00b2 \n
\n Unbebaute Liegenschaften\n \n VW\n \n 5,00 - 132,00\n
\n
\n
\n
\n \n \n \n \n \n

\n \n VW = Vergleichswert\n \n

\n \n \n \n \n \n

\n 1 ohne Bauvorbereitung\n

\n \n \n \n \n \n \n
\n Sensitivit\u00e4ten und Sch\u00e4tzungsunsicherheiten \n
\n \n \n \n \n \n \n

\n \n Die angesetzten Parameter stellen die beste, auf Basis verf\u00fcgbarer Informationen abgeleitete Sch\u00e4tzung dar. Zum Berichtsstichtag h\u00e4lt das Management keine \u00c4nderung von Parametern f\u00fcr m\u00f6glich, die zu einer wesentlich abweichenden Bewertung f\u00fchren w\u00fcrden. \n \n

\n \n \n \n \n \n

\n \n Hinsichtlich der Sensitivit\u00e4ten und Sch\u00e4tzungsicherheiten sowie der Beziehungen der nicht beobachtbaren Inputfaktoren zum beizulegenden Zeitwert wird analog auf die Ausf\u00fchrungen zu den neubewerteten Grundst\u00fccken und Geb\u00e4uden in den Sachanlagen in Erl\u00e4uterung\u00a017 verwiesen.\n \n

\n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2022 \n
\n \n \n \n \n \n \n \n
\n Bandbreite der nicht beobachtbaren Inputfaktoren 2021 \n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Art der Immobilien\n \n Bewertungs-verfahren\n \n Kapitalisierungszinssatz in %\n \n Miete in EUR/m\u00b2\n \n Instandhaltung in %\n 1\n \n Leerstand in %\n 1\n
\n B\u00fcro/Handel/Gewerbe\n \n EW\n \n 7,00\n \n 7,88 - 16,73\n \n 10,00\n \n 4,50\n
\n Sonstiges\n \n EW\n \n 2,00\n \n 15,67 - 15,69\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n EW = Ertragswert\n \n

\n \n \n \n \n \n \n \n

\n 1 Abschlag vom Jahresrohertrag\n

\n \n \n \n \n \n \n \n

\n 2 Abschlag vom Neubauwert\n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20716": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Beteiligungen an assoziierten Unternehmen und an Gemeinschaftsunternehmen \n werden bei erstmaliger Erfassung zu Anschaffungskosten, die sich in das erworbene anteilige, mit dem beizulegenden Zeitwert bewertete Nettoverm\u00f6gen sowie gegebenenfalls einen Firmenwert aufteilen, angesetzt. In der Folge wird der Buchwert j\u00e4hrlich um den anteiligen Jahres\u00fcberschuss bzw. -fehlbetrag, bezogene Dividenden und sonstige Eigenkapitalver\u00e4nderungen erh\u00f6ht bzw. vermindert. Die Firmenwerte werden nicht planm\u00e4\u00dfig abgeschrieben, sondern als Teil der jeweiligen Beteiligung bei Vorliegen von Indikatoren f\u00fcr eine Wertminderung der Beteiligung auf Wertminderung gepr\u00fcft.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20717": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Beteiligungen an assoziierten Unternehmen und an Gemeinschaftsunternehmen \n werden bei erstmaliger Erfassung zu Anschaffungskosten, die sich in das erworbene anteilige, mit dem beizulegenden Zeitwert bewertete Nettoverm\u00f6gen sowie gegebenenfalls einen Firmenwert aufteilen, angesetzt. In der Folge wird der Buchwert j\u00e4hrlich um den anteiligen Jahres\u00fcberschuss bzw. -fehlbetrag, bezogene Dividenden und sonstige Eigenkapitalver\u00e4nderungen erh\u00f6ht bzw. vermindert. Die Firmenwerte werden nicht planm\u00e4\u00dfig abgeschrieben, sondern als Teil der jeweiligen Beteiligung bei Vorliegen von Indikatoren f\u00fcr eine Wertminderung der Beteiligung auf Wertminderung gepr\u00fcft.\n \n

\n \n \n \n \n \n

\n \n Beteiligungen an Arbeitsgemeinschaften (Gemeinschaftsunternehmen):\n Anteile der Gruppe am Gewinn oder Verlust von als Gemeinschaftsunternehmen eingestuften Arbeitsgemeinschaften werden unter dem Ergebnis aus at-equity bilanzierten Unternehmen ausgewiesen. Erl\u00f6se der Gruppe aus Lieferungen an bzw. Leistungen f\u00fcr Arbeitsgemeinschaften werden unter Umsatzerl\u00f6sen ausgewiesen. In eine Arbeitsgemeinschaft einbezahltes Kapital wird zusammen mit Gewinnanteilen und allf\u00e4lligen Forderungen aus Lieferungen an bzw. Leistungen f\u00fcr die betreffende Arbeitsgemeinschaft und nach Abzug von Entnahmen und allf\u00e4lliger Verlustanteile unter Forderungen aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 22) bzw., wenn sich per Saldo ein Passivposten ergibt, unter Verbindlichkeiten aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 35) ausgewiesen. \n \n

\n \n \n \n \n \n

\n \n Beteiligungen an gemeinschaftlichen Aktivit\u00e4ten:\n Im Konzernabschluss werden die anteiligen Verm\u00f6genswerte und Schulden und die anteiligen Aufwendungen und Ertr\u00e4ge, welche der PORR Gruppe zuzurechnen sind, bilanziert.\n \n

\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20718": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Beteiligungen an assoziierten Unternehmen und an Gemeinschaftsunternehmen \n werden bei erstmaliger Erfassung zu Anschaffungskosten, die sich in das erworbene anteilige, mit dem beizulegenden Zeitwert bewertete Nettoverm\u00f6gen sowie gegebenenfalls einen Firmenwert aufteilen, angesetzt. In der Folge wird der Buchwert j\u00e4hrlich um den anteiligen Jahres\u00fcberschuss bzw. -fehlbetrag, bezogene Dividenden und sonstige Eigenkapitalver\u00e4nderungen erh\u00f6ht bzw. vermindert. Die Firmenwerte werden nicht planm\u00e4\u00dfig abgeschrieben, sondern als Teil der jeweiligen Beteiligung bei Vorliegen von Indikatoren f\u00fcr eine Wertminderung der Beteiligung auf Wertminderung gepr\u00fcft.\n \n

\n \n \n \n

\n \n Beteiligungen an Arbeitsgemeinschaften (Gemeinschaftsunternehmen):\n Anteile der Gruppe am Gewinn oder Verlust von als Gemeinschaftsunternehmen eingestuften Arbeitsgemeinschaften werden unter dem Ergebnis aus at-equity bilanzierten Unternehmen ausgewiesen. Erl\u00f6se der Gruppe aus Lieferungen an bzw. Leistungen f\u00fcr Arbeitsgemeinschaften werden unter Umsatzerl\u00f6sen ausgewiesen. In eine Arbeitsgemeinschaft einbezahltes Kapital wird zusammen mit Gewinnanteilen und allf\u00e4lligen Forderungen aus Lieferungen an bzw. Leistungen f\u00fcr die betreffende Arbeitsgemeinschaft und nach Abzug von Entnahmen und allf\u00e4lliger Verlustanteile unter Forderungen aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 22) bzw., wenn sich per Saldo ein Passivposten ergibt, unter Verbindlichkeiten aus Lieferungen und Leistungen (siehe Erl\u00e4uterung 35) ausgewiesen. \n \n

\n \n \n \n

\n \n Beteiligungen an gemeinschaftlichen Aktivit\u00e4ten:\n Im Konzernabschluss werden die anteiligen Verm\u00f6genswerte und Schulden und die anteiligen Aufwendungen und Ertr\u00e4ge, welche der PORR Gruppe zuzurechnen sind, bilanziert.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20821": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Forderungen aus Lieferungen und Leistungen und sonstige finanzielle Forderungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) angesetzt, Wertberichtigungen f\u00fcr erwartete Kreditverluste werden im Gesch\u00e4ftsjahr auf Basis historischer Ausfallquoten und prognostizierter Daten gebildet.\n \n

\n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe wendet f\u00fcr Forderungen aus Lieferungen und Leistungen, Vertragsverm\u00f6genswerte und Forderungen aus Leasingverh\u00e4ltnissen die Vereinfachungsregel des IFRS 9.5.5.15 an und bemisst gegebenenfalls bei Wertberichtigungen den Lifetime Expected Credit Loss. Bei der Einsch\u00e4tzung der erwarteten Kreditverluste (Expected-Credit-Loss) verwendet die Gruppe historische und in die Zukunft gerichtete Daten und Informationen. Im Allgemeinen liegen f\u00fcr Finanzinstrumente keine externen Bonit\u00e4tseinsch\u00e4tzungen vor. Der Expected-Credit-Loss berechnet sich auf Basis des Produkts aus dem erwarteten Nettoanspruch des Finanzinstruments, der periodenbezogenen Ausfallswahrscheinlichkeit und dem Verlust bei tats\u00e4chlichem Ausfall.\n \n

\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n \n \n \n \n \n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20822": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Markt\u00fcbliche K\u00e4ufe und Verk\u00e4ufe (d. h. Kassagesch\u00e4fte) von finanziellen Verm\u00f6genswerten werden zum Erf\u00fcllungstag zu Anschaffungskosten, die dem beizulegenden Zeitwert entsprechen, erfasst. Ausleihungen sowie sonstige finanzielle Verm\u00f6genswerte mit ausschlie\u00dflich vereinbarten Zins- und Tilgungszahlungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert, alle anderen werden zum beizulegenden Zeitwert (FVTPL) bewertet. Fondszertifikate werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. Derivate dienen nur Sicherungszwecken um \u00f6konomische Auswirkungen von Risikomanagementaktivit\u00e4ten abzufedern und haben keinen Finanzierungscharakter. Sie werden auch erfolgswirksam zum beizulegenden Zeitwert bewertet (FVTPL). Wertberichtigungen f\u00fcr erwartete Kreditverluste werden nach dem allgemeinen Modell berechnet. Es sind keine Wertberichtigungen im Gesch\u00e4ftsjahr erfasst worden, da sowohl die historischen als auch die prognostizierten Daten keine Verlustraten ergeben (siehe auch Erl\u00e4uterung 22).\n \n

\n \n \n \n \n \n

\n \n Das allgemeine Wertminderungsmodell wird auf Ausleihungen f\u00fcr nach der at-equity-Methode bilanzierte Unternehmen und sonstige Beteiligungen angewendet. In Ermangelung externer Bonit\u00e4tsbewertungen wird das Kreditrisiko auf der Grundlage von Kennzahlen wie z.\u00a0B. Au\u00dfenstandsdauer und Eigenkapitalquote f\u00fcr jede Beteiligung separat \u00fcberwacht.\n \n

\n \n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20824": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n GmbH-Anteile an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen \n werden erfolgsneutral zum beizulegenden Zeitwert (FVTOCI) bewertet, wobei dieser zumeist unter Anwendung von Bewertungsmethoden \u2013 wie z. B. der Discounted-Cashflow-Methode \u2013 ermittelt wird. Unter Beteiligungen an nicht konsolidierten Tochterunternehmen und \u00fcbrigen Beteiligungen angef\u00fchrte Kommanditanteile werden erfolgswirksam zum beizulegenden Zeitwert (FVTPL) bewertet. \n Wertpapiere \n (ausgewiesen in den \u00fcbrigen Finanzanlagen und sonstigen finanziellen Verm\u00f6genswerten) werden in die Kategorie FVTPL klassifiziert und zum beizulegenden Zeitwert bewertet. Handelt es sich um Schuldinstrumente, bei denen ausschlie\u00dflich Zins- und Tilgungszahlungen vereinbart sind, werden sie zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) erfasst. \n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20841": { "value": "\n

21. Vorr\u00e4te

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Unfertige und fertige Erzeugnisse und Waren\n \n 5.366\n \n 5.029\n
\n Roh-, Hilfs- und Betriebsstoffe\n \n 110.396\n \n 84.665\n
\n Geleistete Anzahlungen\n \n 8.561\n \n 3.339\n
\n Gesamt\n \n 124.323\n \n 93.033\n
\n
\n
\n
\n \n

\n \n Bei den Erzeugnissen und Waren wurden im Gesch\u00e4ftsjahr Wertminderungen in H\u00f6he von TEUR\u00a0-600 (Vorjahr:\u00a0TEUR\u00a0-473) vorgenommen. Es wurden keine Vorr\u00e4te zur Sicherstellung von Verbindlichkeiten verpf\u00e4ndet. \n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20900": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Die Roh-, Hilfs- und Betriebsstoffe sind mit dem niedrigeren Wert aus Anschaffungs- oder Herstellungskosten und Nettover\u00e4u\u00dferungswert zu bewerten. \n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20909": { "value": "\n \n \n \n \n

22. Forderungen aus Lieferungen und Leistungen

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20910": { "value": "\n \n \n \n

22. Forderungen aus Lieferungen und Leistungen

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.10. Kreditrisiko

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f20913": { "value": "\n

22. Forderungen aus Lieferungen und Leistungen

\n \n

\n Vertragsverm\u00f6genswerte\n

\n \n

\n \n Die zum Bilanzstichtag nach der POC-Methode bewerteten Kundenauftr\u00e4ge sind wie folgt ausgewiesen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 6.290.881\n \n 3.741.906\n \n 2.548.975\n
\n davon nicht realisierte Teilgewinne\n \n (221.516)\n \n (126.659)\n \n (94.857)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -6.333.583\n \n -3.135.004\n \n -3.198.579\n
\n Netto\n \n -42.702\n \n 606.902\n \n -649.604\n
\n
\n
\n
\n \n

\n \n \n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2021\n \n als Forderung erfasst\n \n als Verbindlichkeit erfasst\n
\n Vertragsverm\u00f6genswerte\n \n 5.324.795\n \n 3.374.816\n \n 1.949.979\n
\n davon nicht realisierte Teilgewinne\n \n (159.932)\n \n (96.712)\n \n (63.220)\n
\n Abz\u00fcglich zurechenbare erhaltene Anzahlungen \n \n -5.275.657\n \n -2.793.757\n \n -2.481.900\n
\n Netto\n \n 49.138\n \n 581.059\n \n -531.921\n
\n
\n
\n
\n \n

\n \n Die Vertragsverm\u00f6genwerte entwickelten sich in der Berichtsperiode wie folgt:\n \n

\n \n

\n \n Erh\u00f6hung durch:\n \n

\n \n

\n \n \u2013 Neu begonnene oder Projektfortschritte von Bauleistungsvertr\u00e4gen\n \n

\n \n

\n \n Verminderung durch:\n \n

\n \n

\n \n \u2013 Fertiggestellte und schlussgerechnete Bauleistungsvertr\u00e4ge\n \n

\n \n

\n \n \u2013 Erhaltene Anzahlungen\n \n

\n \n

\n \n Die anteiligen Gewinne aus Arbeitsgemeinschaften werden unter den Forderungen gegen\u00fcber Arbeitsgemeinschaften ausgewiesen. \n \n

\n \n

\n \n Soweit erhaltene Anzahlungen einschlie\u00dflich Vorauszahlungen auf Teilrechnungen den gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, werden diese unter den \u00fcbrigen Verbindlichkeiten ausgewiesen. Drohende Verluste und Sch\u00e4den und P\u00f6nalen aus Auftr\u00e4gen sind, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, in den R\u00fcckstellungen erfasst.\n \n

\n \n

\n Zusammensetzung und Fristigkeit der Forderungen aus Lieferungen und Leistungen\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Lieferungen und Leistungen \n \n 939.064\n \n 48.123\n \n 759.891\n \n 46.244\n
\n Vertragsverm\u00f6genswerte\n \n 606.902\n \n -\n \n 581.059\n \n -\n
\n Forderungen gegen\u00fcber Arbeitsgemeinschaften\n \n 119.073\n \n 24.626\n \n 153.903\n \n 25.675\n
\n Gesamt\n \n 1.665.039\n \n 72.749\n \n 1.494.853\n \n 71.919\n
\n
\n
\n
\n \n

\n \n Die Forderungen gegen\u00fcber Dritten werden gem\u00e4\u00df IAS\u00a01 als kurzfristig eingestuft, da die Realisation innerhalb des normalen Gesch\u00e4ftszyklus erfolgt. Die wesentlichen Zahlungsbedingungen aus Vertr\u00e4gen mit Kunden, bei denen die Umsatzrealisierung zeitraumbezogen erfolgt, sehen Zahlungen 30 Tage nach Ablauf der Pr\u00fcffrist nach monatlicher Rechnungslegung vor. In Einzelf\u00e4llen erfolgen Zahlungen nach pro Projekt definierten Zahlungspl\u00e4nen. Vertr\u00e4ge mit Kunden, bei denen die Umsatzrealisierung zeitpunktbezogen erfolgt, sehen Zahlungen 30 Tage nach erbrachter Leistung bzw. Rechnungslegung vor.\n \n

\n \n

\n \n Die Forderungen aus Lieferungen und Leistungen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a061.665 (Vorjahr:\u00a0TEUR\u00a054.528).\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Forderungen aus Lieferungen und Leistungen vor Wertberichtigungen\n \n 1.585.004\n \n 1.177.685\n
\n Wertberichtigungen Stand 1.1.\n \n 417.794\n \n 407.572\n
\n Zu-/Abg\u00e4nge durch \u00c4nderung des Konsolidierungskreises\n \n -1.052\n \n -194\n
\n Zuf\u00fchrung\n \n 313.680\n \n 220.768\n
\n Verwendung \n \n -74.567\n \n -201.403\n
\n Aufl\u00f6sung\n \n -9.915\n \n -8.949\n
\n Stand 31.12.\n \n 645.940\n \n 417.794\n
\n Buchwert Forderungen aus Lieferungen und Leistungen\n \n 939.064\n \n 759.891\n
\n
\n
\n
\n \n

\n Altersstruktur der Forderungen\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Buchwert zum 31.12.\n \n 939.064\n \n 759.891\n
\n davon zum Abschlussstichtag nicht \u00fcberf\u00e4llig\n \n 517.814\n \n 349.983\n
\n davon zum Abschlussstichtag in den folgenden Zeitb\u00e4ndern \u00fcberf\u00e4llig\n
\n Weniger als 30 Tage\n \n 54.182\n \n 24.996\n
\n Zwischen 30 und 60 Tagen\n \n 13.113\n \n 34.990\n
\n Zwischen 60 und 180 Tagen\n \n 22.469\n \n 29.230\n
\n Gr\u00f6\u00dfer 180 Tage\n \n 331.486\n \n 320.692\n
\n
\n
\n
\n \n

\n \n In den dargestellten \u00dcberf\u00e4lligkeiten sind ebenfalls Betr\u00e4ge laufender Rechnungspr\u00fcfungen enthalten, welche bis zu 120 Tage dauern k\u00f6nnen. Wertberichtigungen wurden im erforderlichen Ausma\u00df gebildet. \n \n

\n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
\n
\n
\n
\n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n

41.1. Kategorien von Finanzinstrumenten

\n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21397": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Forderungen aus Lieferungen und Leistungen und sonstige finanzielle Forderungen werden zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) angesetzt, Wertberichtigungen f\u00fcr erwartete Kreditverluste werden im Gesch\u00e4ftsjahr auf Basis historischer Ausfallquoten und prognostizierter Daten gebildet.\n \n

\n \n \n \n

\n \n Die PORR Gruppe wendet f\u00fcr Forderungen aus Lieferungen und Leistungen, Vertragsverm\u00f6genswerte und Forderungen aus Leasingverh\u00e4ltnissen die Vereinfachungsregel des IFRS 9.5.5.15 an und bemisst gegebenenfalls bei Wertberichtigungen den Lifetime Expected Credit Loss. Bei der Einsch\u00e4tzung der erwarteten Kreditverluste (Expected-Credit-Loss) verwendet die Gruppe historische und in die Zukunft gerichtete Daten und Informationen. Im Allgemeinen liegen f\u00fcr Finanzinstrumente keine externen Bonit\u00e4tseinsch\u00e4tzungen vor. Der Expected-Credit-Loss berechnet sich auf Basis des Produkts aus dem erwarteten Nettoanspruch des Finanzinstruments, der periodenbezogenen Ausfallswahrscheinlichkeit und dem Verlust bei tats\u00e4chlichem Ausfall.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21597": { "value": "\n \n \n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
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41. Erl\u00e4uterungen zu den Finanzinstrumenten

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41.1. Kategorien von Finanzinstrumenten

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\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21598": { "value": "\n \n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
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\n \n \n \n \n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n \n \n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

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\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
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41. Erl\u00e4uterungen zu den Finanzinstrumenten

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41.1. Kategorien von Finanzinstrumenten

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\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21599": { "value": "\n \n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n \n \n
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\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n \n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

\n \n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

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41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
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\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21600": { "value": "\n \n

23. Sonstige finanzielle Verm\u00f6genswerte

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Ausleihungen an at-equity bilanzierte Unternehmen\n \n 41.022\n \n 40.180\n \n 42.859\n \n 41.997\n
\n Ausleihungen an Unternehmen, mit denen \n \n
\n \n ein Beteiligungsverh\u00e4ltnis besteht\n 		\n 33.091\n \n 9.477\n \n 32.451\n \n 8.837\n
\n Sonstige Ausleihungen\n \n 60\n \n 2\n \n 148\n \n 60\n
\n Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen\n \n 180\n \n -\n \n -\n \n -\n
\n Forderungen gegen\u00fcber at-equity bilanzierten Unternehmen\n \n 55.230\n \n 2.884\n \n 37.782\n \n 968\n
\n Forderungen gegen\u00fcber anderen Beteiligungsunternehmen\n \n 7.166\n \n 5.700\n \n 7.345\n \n 5.734\n
\n Forderungen aus Versicherungen\n \n 5.838\n \n 1.140\n \n 4.770\n \n 745\n
\n Kautionen\n \n 16.771\n \n 5.708\n \n 16.399\n \n 5.910\n
\n Fond\n s\n zertifikate\n \n 135\n \n -\n \n 39.901\n \n -\n
\n \u00dcbrige\n \n 58.865\n \n 5.609\n \n 41.901\n \n 3.172\n
\n Gesamt\n \n 218.358\n \n 70.700\n \n 223.556\n \n 67.423\n
\n
\n
\n
\n \n \n \n

\n \n In den \u00fcbrigen sonstigen finanziellen Verm\u00f6genswerten sind mit dem zum beizulegenden Zeitwert bewertete Devisentermingesch\u00e4fte mit TEUR\u00a08.037 (Vorjahr: TEUR\u00a02.273) enthalten (siehe Erl\u00e4uterung 41.9). Dar\u00fcber hinaus enth\u00e4lt diese Position Forderungen gegen\u00fcber der UBM-Gruppe in H\u00f6he von TEUR\u00a00 (Vorjahr: TEUR\u00a02.920) (siehe Erl\u00e4uterung 43).\n \n

\n \n \n \n

\n \n Die Forderungen gegen\u00fcber nicht konsolidierten Tochterunternehmen, at-equity bilanzierten und anderen Beteiligungsunternehmen enthalten vertragliche Einbehalte in H\u00f6he von TEUR\u00a01.272 (Vorjahr: TEUR\u00a0812).\n \n

\n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21845": { "value": "\n \n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21846": { "value": "\n \n

24. Sonstige Forderungen und Verm\u00f6genswerte

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 31.12.2022\n \n Restlaufzeit
> 1 Jahr\n 		\n 31.12.2021\n \n Restlaufzeit
> 1 Jahr\n
\n Forderungen aus Steuern\n \n 3.723\n \n -\n \n 17.087\n \n -\n
\n Forderungen aus Lieferantenanzahlungen\n \n 55.644\n \n -\n \n 49.565\n \n -\n
\n \u00dcbrige\n \n 1.848\n \n -\n \n 1.848\n \n -\n
\n Gesamt\n \n 61.215\n \n -\n \n 68.500\n \n -\n
\n
\n
\n
\n \n \n \n

37. \u00dcbrige Verbindlichkeiten

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21936": { "value": "\n \n

25. Liquide Mittel

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Guthaben bei Kreditinstituten\n \n 655.660\n \n 764.840\n
\n Kassenbest\u00e4nde\n \n 143\n \n 194\n
\n Gesamt\n \n 655.803\n \n 765.034\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21982": { "value": "\n

26. Zur Ver\u00e4u\u00dferung gehaltene langfristige Verm\u00f6genswerte und Verbindlichkeiten

\n \n

\n \n Bei den zur Ver\u00e4u\u00dferung gehaltenen langfristigen Verm\u00f6genswerten und Verbindlichkeiten handelt es sich um die sechs Gesellschaften der PWW\u00a0Gruppe, bei denen die PORR Gruppe weiterhin an den Pl\u00e4nen zum Verkauf festh\u00e4lt und in Verhandlung mit Interessenten steht. \n \n

\n \n

\n \n Zus\u00e4tzlich handelt es sich um eine Liegenschaften des Segments AT / CH,\n \n bei der das Signing des Kaufvertrags mittlerweile erfolgt ist, das Closing ist noch offen. Weiters handelt es sich um zwei Liegenschaften im Segment DE, bei einer ist das Signing des Kaufvertrags mittlerweile erfolgt und das Closing ist noch offen, bei der zweiten Liegenschaft plant das Unternehmen \u2013 abh\u00e4ngig von der Marktsituation \u2013 den Verkauf in den n\u00e4chsten 12 Monaten. \n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f21995": { "value": "\n \n
\n Bewertungsgrundlage\n
\n \n \n \n

\n \n Zur Ver\u00e4u\u00dferung gehaltene Verm\u00f6genswerte oder Gruppen von Verm\u00f6genswerten und Verbindlichkeiten werden zum beizulegenden Zeitwert abz\u00fcglich Ver\u00e4u\u00dferungskosten (Fair value less cost to sell) angesetzt, wenn dieser niedriger ist als ihr Buchwert.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22158": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n

\n \n Abgrenzungsposten f\u00fcr latente Steuern werden bei tempor\u00e4ren Differenzen zwischen den Wertans\u00e4tzen von Verm\u00f6genswerten und Schulden im Konzernabschluss einerseits und den steuerlichen Wertans\u00e4tzen andererseits in H\u00f6he der voraussichtlichen k\u00fcnftigen Steuerbelastung oder -entlastung gebildet. Dar\u00fcber hinaus wird eine aktive Steuerabgrenzung f\u00fcr k\u00fcnftige Verm\u00f6gensvorteile aus steuerlichen Verlustvortr\u00e4gen angesetzt, soweit mit der Realisierung mit hinreichender Sicherheit gerechnet werden kann. Ausgenommen von dieser umfassenden Steuerabgrenzung sind zu versteuernde tempor\u00e4re Differenzen, die aus dem erstmaligen Ansatz eines Firmenwerts resultieren.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22266": { "value": "\n \n \n

28. Grundkapital

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n St\u00fcck 2022\n \n EUR 2022\n \n St\u00fcck 2021\n \n EUR 2021\n
\n Inhaber-Stammaktien\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n Summe Grundkapital\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n
\n
\n
\n \n \n \n

\n \n Bei den Aktien handelt es sich um nennbetragslose St\u00fcckaktien. Jede St\u00fcckaktie mit einem anteiligen Betrag am Grundkapital von EUR\u00a01,00 ist am Grundkapital von EUR\u00a039.278.250 im gleichen Umfang beteiligt und gew\u00e4hrt das Recht auf eine Stimme in der Hauptversammlung. S\u00e4mtliche Aktien lauten auf den Inhaber.\n \n

\n \n \n \n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gesellschaft insgesamt 481.854 St\u00fcck (Vorjahr: 216.495 St\u00fcck) eigene Aktien bzw. 1,23\u00a0% des Grundkapitals. Aus eigenen Aktien stehen der Gesellschaft gem\u00e4\u00df \u00a7\u00a065\u00a0Abs.\u00a05\u00a0AktG keine Rechte, insbesondere keine Stimmrechte zu. \n \n

\n \n \n \n \n \n

\n \n Ein R\u00fcckkaufprogramm zum Erwerb von bis zu 785.565 St\u00fcck eigener Aktien zu einem Erwerbspreis von maximal EUR 10,0 Mio. \u2013 basierend auf dem Erm\u00e4chtigungsbeschluss der Hauptversammlung vom 17. Juni 2022 \u2013 wurde mit 7. Oktober 2022 gestartet und ist zum Bilanzstichtag nicht abgeschlossen.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Monat\n \n St\u00fcckzahl \n \n
\n \n r\u00fcckgekaufter Aktien\n 		\n Gewichteter Durchschnittspreis je Aktie in EUR\n \n Wert r\u00fcckgekaufter Aktien \n \n
\n \n in EUR\n 		\n Anteil am
Grundkapital\n
\n Oktober 2022\n \n 131.830\n \n 10,06\n \n 1.326.212\n \n 0,336 %\n
\n November 2022\n \n 69.318\n \n 11,43\n \n 792.256\n \n 0,176 %\n
\n Dezember 2022\n \n 64.211\n \n 12,18\n \n 781.779\n \n 0,163 %\n
\n
\n
\n
\n \n \n \n \n

\n Genehmigtes Kapital\n

\n \n \n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 sieht die Satzung der Gesellschaft kein genehmigtes Kapital vor.\n \n

\n \n \n \n \n

\n \n Im Berichtsjahr wurden an die Aktion\u00e4re der PORR AG Dividenden in H\u00f6he von EUR 0,50 je dividendenberechtigter Aktie ausgesch\u00fcttet. Der verbleibende Restbetrag wurde auf neue Rechnung vorgetragen \n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22267": { "value": "\n \n

28. Grundkapital

\n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n St\u00fcck 2022\n \n EUR 2022\n \n St\u00fcck 2021\n \n EUR 2021\n
\n Inhaber-Stammaktien\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n Summe Grundkapital\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n \n 39.278.250\n
\n
\n
\n
\n \n

\n \n Bei den Aktien handelt es sich um nennbetragslose St\u00fcckaktien. Jede St\u00fcckaktie mit einem anteiligen Betrag am Grundkapital von EUR\u00a01,00 ist am Grundkapital von EUR\u00a039.278.250 im gleichen Umfang beteiligt und gew\u00e4hrt das Recht auf eine Stimme in der Hauptversammlung. S\u00e4mtliche Aktien lauten auf den Inhaber.\n \n

\n \n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gesellschaft insgesamt 481.854 St\u00fcck (Vorjahr: 216.495 St\u00fcck) eigene Aktien bzw. 1,23\u00a0% des Grundkapitals. Aus eigenen Aktien stehen der Gesellschaft gem\u00e4\u00df \u00a7\u00a065\u00a0Abs.\u00a05\u00a0AktG keine Rechte, insbesondere keine Stimmrechte zu. \n \n

\n \n \n \n

\n \n Ein R\u00fcckkaufprogramm zum Erwerb von bis zu 785.565 St\u00fcck eigener Aktien zu einem Erwerbspreis von maximal EUR 10,0 Mio. \u2013 basierend auf dem Erm\u00e4chtigungsbeschluss der Hauptversammlung vom 17. Juni 2022 \u2013 wurde mit 7. Oktober 2022 gestartet und ist zum Bilanzstichtag nicht abgeschlossen.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Monat\n \n St\u00fcckzahl \n \n
\n \n r\u00fcckgekaufter Aktien\n 		\n Gewichteter Durchschnittspreis je Aktie in EUR\n \n Wert r\u00fcckgekaufter Aktien \n \n
\n \n in EUR\n 		\n Anteil am
Grundkapital\n
\n Oktober 2022\n \n 131.830\n \n 10,06\n \n 1.326.212\n \n 0,336 %\n
\n November 2022\n \n 69.318\n \n 11,43\n \n 792.256\n \n 0,176 %\n
\n Dezember 2022\n \n 64.211\n \n 12,18\n \n 781.779\n \n 0,163 %\n
\n
\n
\n
\n \n \n

\n Genehmigtes Kapital\n

\n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 sieht die Satzung der Gesellschaft kein genehmigtes Kapital vor.\n \n

\n \n

29. R\u00fccklagen

\n \n

\n \n Die Kapitalr\u00fccklagen resultieren \u00fcberwiegend aus den in den Vorjahren durchgef\u00fchrten Kapitalerh\u00f6hungen und -berichtigungen sowie aus verj\u00e4hrten Dividendenanspr\u00fcchen abz\u00fcglich der Kosten f\u00fcr die Kapitalerh\u00f6hung. Von den Kapitalr\u00fccklagen sind R\u00fccklagen in H\u00f6he von TEUR\u00a0304.780 (Vorjahr: TEUR\u00a0304.780) gebunden. Sie d\u00fcrfen nur zum Ausgleich eines ansonsten im Jahresabschluss der PORR AG auszuweisenden Bilanzverlusts aufgel\u00f6st werden, soweit freie R\u00fccklagen zur Abdeckung nicht zur Verf\u00fcgung stehen.\n \n

\n \n

\n \n Die anderen R\u00fccklagen umfassen die R\u00fccklage aus Neubewertungen gem\u00e4\u00df IAS\u00a016, die R\u00fccklage aus der Umrechnung von Jahresabschl\u00fcssen von Tochterunternehmen in Fremdw\u00e4hrung, die R\u00fccklage f\u00fcr Cashflow Hedges, die R\u00fccklage f\u00fcr Remeasurement aus leistungsorientierten Verpflichtungen und Bewertung von Eigenkapitalinstrumenten, die Gewinnr\u00fccklagen der PORR AG einschlie\u00dflich der gesetzlichen R\u00fccklage und der unversteuerten R\u00fccklagen nach Abzug der Steuerabgrenzung, die seit Erwerb einbehaltenen Gewinne der Tochterunternehmen und die Effekte der Anpassung der Jahresabschl\u00fcsse der in den Konzernabschluss einbezogenen Unternehmen an die im Konzernabschluss angewandten Bilanzierungs- und Bewertungsmethoden. Der Stand der zum 31.\u00a0Dezember\u00a0 2022 gehaltenen eigenen Aktien wurde von den R\u00fccklagen in Abzug gebracht und betr\u00e4gt zum Stichtag 481.854 St\u00fcck. Aus der Neubewertungsr\u00fccklage gab es im Berichtsjahr keine Umgliederung in die Gewinnr\u00fccklage.\n \n

\n \n

\n \n Im Berichtsjahr wurden an die Aktion\u00e4re der PORR AG Dividenden in H\u00f6he von EUR 0,50 je dividendenberechtigter Aktie ausgesch\u00fcttet. Der verbleibende Restbetrag wurde auf neue Rechnung vorgetragen \n \n

\n \n

\n \n Zur Aussch\u00fcttung an die Aktion\u00e4re der PORR AG steht der Bilanzgewinn in H\u00f6he von TEUR\u00a023.644 zur Verf\u00fcgung. Die in der PORR\u00a0Construction Holding GmbH enthaltene nicht gebundene Kapitalr\u00fccklage, die aus der urspr\u00fcnglichen Einbringung der Aktien der TEERAG-ASDAG Aktiengesellschaft im Jahr 2007 durch die PORR AG in H\u00f6he von EUR\u00a064.693.064,82 resultierte, war gem\u00e4\u00df \u00a7\u00a0235 Abs.\u00a01 Z\u00a03\u00a0UGB aussch\u00fcttungsgesperrt. Obwohl die PORR Construction Holding GmbH im Gesch\u00e4ftsjahr 2020 in die PORR AG verschmolzen wurde und infolge der Up-Stream-Verschmelzung untergegangen ist, besteht gem\u00e4\u00df AFRAC\u00a031\u00a0Rz\u00a015 diese Aussch\u00fcttungssperre bei der PORR AG als \u00fcbernehmende Gesellschaft weiterhin. Insgesamt ist von den freien R\u00fccklagen der PORR AG in H\u00f6he von TEUR\u00a0180.998 per 31.\u00a0Dezember\u00a02022 ein Teilbetrag in H\u00f6he von TEUR\u00a084.721 gem\u00e4\u00df \u00a7 235 Abs.\u00a01\u00a0Z\u00a03\u00a0 und Abs.\u00a02\u00a0UGB zur Aussch\u00fcttung gesperrt. Der Restbetrag in H\u00f6he von TEUR\u00a096.277 kann aufgel\u00f6st und an die Aktion\u00e4re der PORR AG ausgesch\u00fcttet werden. Die gesetzliche R\u00fccklage der PORR AG in H\u00f6he von TEUR\u00a0458 (Vorjahr: TEUR\u00a0458) darf nur zum Ausgleich eines ansonsten auszuweisenden Bilanzverlustes aufgel\u00f6st werden, wobei der Aufl\u00f6sung zum Verlustausgleich nicht entgegensteht, dass freie R\u00fccklagen zum Verlustausgleich zur Verf\u00fcgung stehen. \n \n

\n \n

\n \n Der Vorstand schl\u00e4gt vor, vom ausgewiesenen Bilanzgewinn in H\u00f6he von EUR\u00a023.643.872,57 eine Dividende von EUR\u00a00,60 je dividendenberechtigter Aktie auszusch\u00fctten und den Restbetrag auf neue Rechnung vorzutragen.\n \n

\n \n

30. Genussrechts-/Hybridkapital

\n \n

\n Genussrechtskapital\n

\n \n

\n \n Die PORR AG weist unter den Anteilen der Aktion\u00e4re des Mutterunternehmens ein im Jahr 2019 von einer 100 %igen Tochtergesellschaft \u00fcbernommenes Genussrechtskapital in H\u00f6he von TEUR\u00a040.000 aus.\n \n

\n \n

\n \n Die Verzinsung bis 31. Dezember 2025 betr\u00e4gt 6,0\u00a0% p.\u00a0a. vom Nominale der Genussscheine. Ab 1.\u00a0J\u00e4nner\u00a02026 betr\u00e4gt die Verzinsung 13,0\u00a0% p. a. vom Nominale der Genussscheine.\n \n

\n \n

\n \n Die PORR AG ist nur zur Zahlung von Zinsen verpflichtet, wenn sie beschlie\u00dft, an die Aktion\u00e4re eine Dividende aus dem Jahres\u00fcberschuss zu bezahlen. Ist die PORR AG mangels einer derartigen Gewinnaussch\u00fcttung zur Zahlung der auf ein Jahr entfallenden Zinsen nicht verpflichtet und macht sie von ihrem Recht der Nichtzahlung Gebrauch, so werden diese nicht bezahlten Zinsen als Zinsr\u00fcckst\u00e4nde evident gehalten, die nachzuzahlen sind, sobald die PORR AG beschlie\u00dft, eine Dividende aus dem Jahres\u00fcberschuss an ihre Aktion\u00e4re zu bezahlen. Im Fall der K\u00fcndigung durch die Emittentin oder der au\u00dferordentlichen K\u00fcndigung durch Genussrechtsberechtigte ist den Genussrechtsberechtigten das auf die Genussscheine geleistete Kapital zuz\u00fcglich der bis zu diesem Tag aufgelaufenen Zinsen und der Zinsr\u00fcckst\u00e4nde zu leisten. \n \n

\n \n

\n \n Da Zahlungen auf die Genussscheine \u2013 sowohl Zinsen als auch Kapitaltilgungen \u2013 zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen auf diese Genussscheine dauerhaft zu vermeiden, sind diese Genussscheine als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a02.400, die auf diese Genussscheine gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n

\n Hybridkapital\n

\n \n

\n \n Im J\u00e4nner 2020 hat die PORR AG eine tief nachrangige Hybridanleihe mit Gesamtnominale von EUR 150.000.000 mit unbegrenzter Laufzeit und einer vorzeitigen R\u00fcckzahlungsm\u00f6glichkeit durch die Emittentin nach f\u00fcnf Jahren begeben. Der Zinssatz liegt bis zur ersten R\u00fcckzahlungsm\u00f6glichkeit im Februar 2025 bei 5,375 % p. a. Sollte diese nicht in Anspruch genommen werden, steigt der Zinssatz auf dem zu diesem Datum festgestellten 5-j\u00e4hrigen Mid-Swapsatz zuz\u00fcglich 10,641 PP.\n \n

\n \n

\n \n Im Vorfeld der K\u00fcndigungsm\u00f6glichkeit im Februar 2022 der in 2017 begebenen Anleihe, die noch in H\u00f6he von Nominale EUR\u00a099,3 Mio. ausstehend war, wurde ein vorzeitiges R\u00fcckkaufangebot lanciert, gepaart mit der Emission einer neuen Hybridanleihe mit einem Kupon von 7,5\u00a0% p. a., die sodann im November 2021 in H\u00f6he von EUR\u00a050 Mio. platziert wurde. Das R\u00fcckkaufangebot wurde im Gesamtausma\u00df von EUR\u00a048,2 Mio. in Anspruch genommen. Der restliche Teil der Hybridanleihe 2017 wurde per 6. Februar 2022 gek\u00fcndigt und getilgt.\n \n

\n \n

\n \n Da Zahlungen von Zinsen wie auch Kapitaltilgungen zwingend nur bei Eintritt von Bedingungen zu leisten sind, deren Eintritt von der PORR AG bewirkt bzw. verhindert werden kann, und die Gruppe daher die M\u00f6glichkeit hat, Zahlungen dauerhaft zu vermeiden, ist das Hybridkapital als Eigenkapitalinstrument einzustufen. Zinsen in H\u00f6he von TEUR\u00a014.337, die auf das gesamte Hybridkapital gezahlt wurden, sind abz\u00fcglich des Steuereffekts direkt eigenkapitalmindernd erfasst.\n \n

\n \n

31. Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen

\n \n

\n \n Die nicht der PORR AG oder einem ihrer Tochterunternehmen geh\u00f6renden Anteile am Eigenkapital von Tochterunternehmen sind im Eigenkapital als Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen ausgewiesen. Die Anteile der nicht kon-trollierenden Gesellschafter von Tochterunternehmen sind als unwesentlich einzustufen.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22268": { "value": "\n

28. Grundkapital

\n \n

\n \n Zum Stichtag 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gesellschaft insgesamt 481.854 St\u00fcck (Vorjahr: 216.495 St\u00fcck) eigene Aktien bzw. 1,23\u00a0% des Grundkapitals. Aus eigenen Aktien stehen der Gesellschaft gem\u00e4\u00df \u00a7\u00a065\u00a0Abs.\u00a05\u00a0AktG keine Rechte, insbesondere keine Stimmrechte zu. \n \n

\n \n

\n \n Ein R\u00fcckkaufprogramm zum Erwerb von bis zu 785.565 St\u00fcck eigener Aktien zu einem Erwerbspreis von maximal EUR 10,0 Mio. \u2013 basierend auf dem Erm\u00e4chtigungsbeschluss der Hauptversammlung vom 17. Juni 2022 \u2013 wurde mit 7. Oktober 2022 gestartet und ist zum Bilanzstichtag nicht abgeschlossen.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Monat\n \n St\u00fcckzahl \n \n
\n \n r\u00fcckgekaufter Aktien\n 		\n Gewichteter Durchschnittspreis je Aktie in EUR\n \n Wert r\u00fcckgekaufter Aktien \n \n
\n \n in EUR\n 		\n Anteil am
Grundkapital\n
\n Oktober 2022\n \n 131.830\n \n 10,06\n \n 1.326.212\n \n 0,336 %\n
\n November 2022\n \n 69.318\n \n 11,43\n \n 792.256\n \n 0,176 %\n
\n Dezember 2022\n \n 64.211\n \n 12,18\n \n 781.779\n \n 0,163 %\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22422": { "value": "\n \n
\n Bewertungsgrundlagen - Eigene Aktien\n
\n \n \n \n

\n \n Wenn ein Unternehmen des Konzerns Eigenkapitalanteile der PORR AG kauft, wird der Wert der bezahlten Gegenleistung, einschlie\u00dflich direkt zurechenbarer zus\u00e4tzlicher Kosten (netto nach Ertragsteuern), so lange vom Eigenkapital der PORR AG abgezogen, bis die Aktien eingezogen oder wieder ausgegeben werden. Werden solche eigenen Anteile nachtr\u00e4glich wieder ausgegeben, wird die erhaltene Gegenleistung (netto nach Abzug direkt zurechenbarer zus\u00e4tzlicher Transaktionskosten und zusammenh\u00e4ngender Ertragsteuern) im Eigenkapital der PORR AG erfasst.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22432": { "value": "\n \n

29. R\u00fccklagen

\n \n \n \n

\n \n Die Kapitalr\u00fccklagen resultieren \u00fcberwiegend aus den in den Vorjahren durchgef\u00fchrten Kapitalerh\u00f6hungen und -berichtigungen sowie aus verj\u00e4hrten Dividendenanspr\u00fcchen abz\u00fcglich der Kosten f\u00fcr die Kapitalerh\u00f6hung. Von den Kapitalr\u00fccklagen sind R\u00fccklagen in H\u00f6he von TEUR\u00a0304.780 (Vorjahr: TEUR\u00a0304.780) gebunden. Sie d\u00fcrfen nur zum Ausgleich eines ansonsten im Jahresabschluss der PORR AG auszuweisenden Bilanzverlusts aufgel\u00f6st werden, soweit freie R\u00fccklagen zur Abdeckung nicht zur Verf\u00fcgung stehen.\n \n

\n \n \n \n

\n \n Die anderen R\u00fccklagen umfassen die R\u00fccklage aus Neubewertungen gem\u00e4\u00df IAS\u00a016, die R\u00fccklage aus der Umrechnung von Jahresabschl\u00fcssen von Tochterunternehmen in Fremdw\u00e4hrung, die R\u00fccklage f\u00fcr Cashflow Hedges, die R\u00fccklage f\u00fcr Remeasurement aus leistungsorientierten Verpflichtungen und Bewertung von Eigenkapitalinstrumenten, die Gewinnr\u00fccklagen der PORR AG einschlie\u00dflich der gesetzlichen R\u00fccklage und der unversteuerten R\u00fccklagen nach Abzug der Steuerabgrenzung, die seit Erwerb einbehaltenen Gewinne der Tochterunternehmen und die Effekte der Anpassung der Jahresabschl\u00fcsse der in den Konzernabschluss einbezogenen Unternehmen an die im Konzernabschluss angewandten Bilanzierungs- und Bewertungsmethoden. Der Stand der zum 31.\u00a0Dezember\u00a0 2022 gehaltenen eigenen Aktien wurde von den R\u00fccklagen in Abzug gebracht und betr\u00e4gt zum Stichtag 481.854 St\u00fcck. Aus der Neubewertungsr\u00fccklage gab es im Berichtsjahr keine Umgliederung in die Gewinnr\u00fccklage.\n \n

\n \n \n \n

\n \n Im Berichtsjahr wurden an die Aktion\u00e4re der PORR AG Dividenden in H\u00f6he von EUR 0,50 je dividendenberechtigter Aktie ausgesch\u00fcttet. Der verbleibende Restbetrag wurde auf neue Rechnung vorgetragen \n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22446": { "value": "\n \n \n \n

\n \n Im Berichtsjahr wurden an die Aktion\u00e4re der PORR AG Dividenden in H\u00f6he von EUR 0,50 je dividendenberechtigter Aktie ausgesch\u00fcttet. Der verbleibende Restbetrag wurde auf neue Rechnung vorgetragen \n \n

\n \n \n \n \n \n

\n \n Zur Aussch\u00fcttung an die Aktion\u00e4re der PORR AG steht der Bilanzgewinn in H\u00f6he von TEUR\u00a023.644 zur Verf\u00fcgung. Die in der PORR\u00a0Construction Holding GmbH enthaltene nicht gebundene Kapitalr\u00fccklage, die aus der urspr\u00fcnglichen Einbringung der Aktien der TEERAG-ASDAG Aktiengesellschaft im Jahr 2007 durch die PORR AG in H\u00f6he von EUR\u00a064.693.064,82 resultierte, war gem\u00e4\u00df \u00a7\u00a0235 Abs.\u00a01 Z\u00a03\u00a0UGB aussch\u00fcttungsgesperrt. Obwohl die PORR Construction Holding GmbH im Gesch\u00e4ftsjahr 2020 in die PORR AG verschmolzen wurde und infolge der Up-Stream-Verschmelzung untergegangen ist, besteht gem\u00e4\u00df AFRAC\u00a031\u00a0Rz\u00a015 diese Aussch\u00fcttungssperre bei der PORR AG als \u00fcbernehmende Gesellschaft weiterhin. Insgesamt ist von den freien R\u00fccklagen der PORR AG in H\u00f6he von TEUR\u00a0180.998 per 31.\u00a0Dezember\u00a02022 ein Teilbetrag in H\u00f6he von TEUR\u00a084.721 gem\u00e4\u00df \u00a7 235 Abs.\u00a01\u00a0Z\u00a03\u00a0 und Abs.\u00a02\u00a0UGB zur Aussch\u00fcttung gesperrt. Der Restbetrag in H\u00f6he von TEUR\u00a096.277 kann aufgel\u00f6st und an die Aktion\u00e4re der PORR AG ausgesch\u00fcttet werden. Die gesetzliche R\u00fccklage der PORR AG in H\u00f6he von TEUR\u00a0458 (Vorjahr: TEUR\u00a0458) darf nur zum Ausgleich eines ansonsten auszuweisenden Bilanzverlustes aufgel\u00f6st werden, wobei der Aufl\u00f6sung zum Verlustausgleich nicht entgegensteht, dass freie R\u00fccklagen zum Verlustausgleich zur Verf\u00fcgung stehen. \n \n

\n \n \n \n

\n \n Der Vorstand schl\u00e4gt vor, vom ausgewiesenen Bilanzgewinn in H\u00f6he von EUR\u00a023.643.872,57 eine Dividende von EUR\u00a00,60 je dividendenberechtigter Aktie auszusch\u00fctten und den Restbetrag auf neue Rechnung vorzutragen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22463": { "value": "23643872.57", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f22464": { "value": "0.6", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00", "unit": "iso4217:EUR/xbrli:shares" } }, "f22547": { "value": "\n \n

31. Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen

\n \n \n \n

\n \n Die nicht der PORR AG oder einem ihrer Tochterunternehmen geh\u00f6renden Anteile am Eigenkapital von Tochterunternehmen sind im Eigenkapital als Anteile der nicht kontrollierenden Gesellschafter von Tochterunternehmen ausgewiesen. Die Anteile der nicht kon-trollierenden Gesellschafter von Tochterunternehmen sind als unwesentlich einzustufen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f22560": { "value": "\n \n

32. R\u00fcckstellungen

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Abferti-gungen\n \n Pensionen\n \n Jubil\u00e4ums-gelder\n \n Abfindungen\n \n Bauten/
Andere\n 		\n Rekulti-vierung\n \n Gesamt\n
\n Stand zum 31.12.2021\n \n 65.443\n \n 37.884\n \n 24.417\n \n 3.187\n \n 269.636\n \n 18.891\n \n 419.458\n
\n Anpassung aufgrund neuer bzw. ge\u00e4nderter IFRS\n \n -\n \n -\n \n -\n \n -\n \n 30.293\n \n -\n \n 30.293 \n
\n Stand zum 1.1.2022\n \n 65.443 \n \n 37.884 \n \n 24.417 \n \n 3.187 \n \n 299.929 \n \n 18.891 \n \n 449.751 \n
\n Zu-/Abg\u00e4nge durch \u00c4nderungen
des Konsolidierungskreises\n 		\n -43\n \n - \n \n -70\n \n - \n \n 85\n \n -\n \n -28\n
\n Zuf\u00fchrung\n \n 3.712\n \n 550\n \n 1.344 \n \n - \n \n 137.258\n \n 2.255\n \n 145.119\n
\n Ver\u00e4nderung OCI\n
\n aus \u00c4nderung der demographischen Annahmen\n \n 1.143\n \n 1 \n \n - \n \n - \n \n - \n \n - \n \n 1.144 \n
\n aus \u00c4nderung der finanziellen Annahmen\n \n -3.541\n \n -8.339 \n \n - \n \n - \n \n - \n \n - \n \n -11.880\n
\n aus \u00c4nderung der erfahrungsbedingten Anpassungen\n \n 9.664\n \n 1.118 \n \n - \n \n - \n \n - \n \n - \n \n 10.782\n
\n Verwendung \n \n -5.574\n \n -2.553\n \n -1.517\n \n -1.406\n \n -125.177\n \n -1.769\n \n -137.996\n
\n Aufl\u00f6sung\n \n -\n \n - \n \n - \n \n -55\n \n -26.719\n \n -231\n \n -27.005\n
\n Umgliederung\n \n 1.726\n \n - \n \n - \n \n -1.726 \n \n - \n \n -\n \n - \n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 285.376\n \n 19.146\n \n 429.887\n
\n Saldierung anteiliger Auftragswert\n \n -\n \n -\n \n -\n \n -\n \n -14.038\n \n -\n \n -14.038\n
\n Stand zum 31.12.2022\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n 271.338\n \n 19.146\n \n 415.849\n
\n davon langfristig\n \n 72.530\n \n 28.661\n \n 24.174\n \n - \n \n -\n \n 19.146\n \n 144.511\n
\n davon kurzfristig\n \n -\n \n -\n \n -\n \n -\n \n 271.338\n \n -\n \n 271.338\n
\n
\n
\n
\n \n \n \n

\n \n Die R\u00fcckstellungen f\u00fcr Bauten enthalten mit TEUR\u00a039.285 (Vorjahr: TEUR\u00a015.275) Vorsorgen f\u00fcr aus dem Auftragsbestand drohende Verluste (Erh\u00f6hung zum 1. J\u00e4nner 2022 aufgrund \u00c4nderungen zu IAS 37 in H\u00f6he von TEUR\u00a030.293), mit TEUR\u00a0128.952 (Vorjahr: TEUR\u00a0114.225) Vorsorgen f\u00fcr Gew\u00e4hrleistungen und mit TEUR\u00a0102.437 (Vorjahr: TEUR\u00a0122.722) R\u00fcckstellungen f\u00fcr Sch\u00e4den und P\u00f6nalen. Die R\u00fcckstellungen f\u00fcr drohende Verluste basieren auf aktuellen Auftragskalkulationen. Die R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen und andere Auftragsrisiken werden auf Basis einer Einzelbeurteilung der Risiken ermittelt. Die Inanspruchnahme der Gruppe aus diesen Risiken wird f\u00fcr wahrscheinlich gehalten, wobei der angesetzte Betrag dem bestm\u00f6glichen Sch\u00e4tzwert der H\u00f6he der Inanspruchnahme entspricht. Da die Abwicklung von Bauauftr\u00e4gen auch mehrere Jahre dauern und der Inanspruchnahme ein lang dauernder Rechtsstreit vorausgehen kann, ist der Zeitpunkt der Inanspruchnahme ungewiss, liegt aber in der Regel innerhalb des jeweiligen Gesch\u00e4ftszyklus. R\u00fcckstellungen f\u00fcr Rekultivierungen, welche auch Nachsorgeverpflichtungen enthalten, werden im Wesentlichen f\u00fcr den Deponiebetrieb im Segment\u00a0AT / CH gebildet. Die R\u00fcckstellungen werden auf Basis der deponierten Mengen \u00fcber die Betriebsdauer ratierlich gebildet und \u00fcber die Dauer der Rekultivierung bzw. Nachsorge auf Basis der rekultivierten Fl\u00e4che verbraucht.\n \n

\n \n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n B\u00fcrgschaften, Garantieerkl\u00e4rungen und sonstige Eventualschulden \n \n 10.810\n \n 4.588\n
\n davon f\u00fcr at-equity bilanzierte Unternehmen \n \n (-)\n \n (2.347)\n
\n
\n
\n
\n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n

\n Sonstige finanzielle Verpflichtungen\n

\n \n

\n \n Das operative Baugesch\u00e4ft erfordert die Ausstellung verschiedener Garantietypen zur Absicherung vertraglicher Verpflichtungen. Im Wesentlichen handelt es sich dabei um Angebots-, Vertragserf\u00fcllungs-, Vorauszahlungs- und Gew\u00e4hrleistungsgarantien. Weiters haftet die Gruppe gesamtschuldnerisch f\u00fcr die Verbindlichkeiten von Arbeitsgemeinschaften, an denen er beteiligt ist. Eine Inanspruchnahme aus diesen Haftungen ist nicht wahrscheinlich. \n \n

\n \n

\n \n Die Gruppe verf\u00fcgt \u00fcber europ\u00e4ische Avalkreditlinien in H\u00f6he von insgesamt TEUR\u00a03.971.775 (Vorjahr: TEUR\u00a03.238.377), davon sind TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) mit einer Laufzeit von drei Jahren abgeschlossen. Der Rest in H\u00f6he von TEUR\u00a02.618.775 (Vorjahr: TEUR\u00a01.965.377) ist in der Regel mit einer Laufzeit von einem Jahr ausgestattet. Dar\u00fcber hinaus sind Linien in einigen arabischen L\u00e4ndern in H\u00f6he von TEUR\u00a0251.661 (Vorjahr: TEUR\u00a0228.634) implementiert. Die europ\u00e4ischen Linien sind per 31.\u00a0Dezember\u00a02022 mit rund 63 % (Vorjahr: 71\u00a0%), die Linien in den arabischen L\u00e4ndern mit rund 35 % (Vorjahr: 40\u00a0%) ausgen\u00fctzt.\n \n

\n \n

\n \n In den dreij\u00e4hrigen Linien in H\u00f6he von TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) sind harmonisierte Financial Covenants inkludiert. Diese betreffen im \u00fcberwiegenden Ausma\u00df das Verh\u00e4ltnis Net Debt/EBITDA oder die Eigenkapitalquote. S\u00e4mtliche Bedingungen wurden per 31.\u00a0 Dezember\u00a02022 erreicht.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f23922": { "value": "\n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n

\n \n Die\n R\u00fcckstellungen f\u00fcr Abfertigungen, f\u00fcr Pensionen und f\u00fcr Jubil\u00e4umsgelder\n werden gem\u00e4\u00df IAS 19 nach dem laufenden Einmalpr\u00e4mienverfahren (Projected Unit Credit Method) ermittelt, wobei zu jedem Stichtag eine versicherungsmathematische Bewertung durch einen anerkannten Versicherungsmathematiker durchgef\u00fchrt wird, die auf folgenden wesentlichen Parametern basiert:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,70 %\n \n 3,37 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 3,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 5,65 %\n \n 0,00 % - 8,60 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n -\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,70 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 2,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 13,65 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2022 Schweiz\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 2,31 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung aktiv\n \n 2,25 %\n \n -\n \n -\n
\n Fluktuation \n \n 0,00 % - 19,06 %\n \n -\n \n -\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n -\n
\n 2022 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 4,70 %\n \n 4,70 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 6,88 %\n \n -\n
\n Gehaltsvalorisierung\n \n -\n \n 4,75 %\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n 1,00 %\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,38 %\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,40 % - 10,50 %\n \n 0,40 % - 10,50 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2021 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n -\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 16,00 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2021 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Als rechnungsm\u00e4\u00dfiges Pensionsalter wird f\u00fcr \u00f6sterreichische Gesellschaften das fr\u00fchestm\u00f6gliche gesetzliche Pensionsantrittsalter nach der Pensionsreform 2004 (Korridorpension) unter Beachtung aller \u00dcbergangsregelungen und f\u00fcr deutsche Gesellschaften das gesetzliche Pensionsantrittsalter angesetzt. F\u00fcr die Abfertigungsr\u00fcckstellungen der polnischen Tochtergesellschaften gelten die gleichen Parameter wie f\u00fcr \u00f6sterreichische Gesellschaften. \n \n

\n \n \n \n \n \n \n \n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n \n \n \n \n \n \n \n

\n \n Die \n sonstigen R\u00fcckstellungen\n (Bauten/Andere) ber\u00fccksichtigen alle gegenw\u00e4rtig erkennbaren Risiken und ungewissen Verpflichtungen aus Ereignissen der Vergangenheit, bei welchen ein Abfluss von Ressourcen wahrscheinlich ist. Sie werden jeweils in H\u00f6he des Betrags angesetzt, der voraussichtlich zur Erf\u00fcllung der zugrunde liegenden Verpflichtung erforderlich ist, soweit eine verl\u00e4ssliche Sch\u00e4tzung m\u00f6glich ist. R\u00fcckstellungen aus Drohverlusten und Sch\u00e4den und P\u00f6nalen werden, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, ebenso in den sonstigen R\u00fcckstellungen ausgewiesen.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f23925": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Die\n R\u00fcckstellungen f\u00fcr Abfertigungen, f\u00fcr Pensionen und f\u00fcr Jubil\u00e4umsgelder\n werden gem\u00e4\u00df IAS 19 nach dem laufenden Einmalpr\u00e4mienverfahren (Projected Unit Credit Method) ermittelt, wobei zu jedem Stichtag eine versicherungsmathematische Bewertung durch einen anerkannten Versicherungsmathematiker durchgef\u00fchrt wird, die auf folgenden wesentlichen Parametern basiert:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,70 %\n \n 3,37 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 3,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 5,65 %\n \n 0,00 % - 8,60 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 3,00 %\n \n -\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,70 %\n
\n Rentenerh\u00f6hung aktiv\n \n 0,00 % - 2,70 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung liquid\n \n 0,00 % - 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 13,65 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2022 Schweiz\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 2,31 %\n \n -\n \n -\n
\n Rentenerh\u00f6hung aktiv\n \n 2,25 %\n \n -\n \n -\n
\n Fluktuation \n \n 0,00 % - 19,06 %\n \n -\n \n -\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n -\n
\n 2022 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 4,70 %\n \n 4,70 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 3,50 %\n \n 3,50 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n Sterbetafel\n \n -\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2022 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 6,88 %\n \n -\n
\n Gehaltsvalorisierung\n \n -\n \n 4,75 %\n \n -\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2021 \u00d6sterreich\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n 1,00 %\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,38 %\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n 0,40 % - 10,50 %\n \n 0,40 % - 10,50 %\n
\n Sterbetafel\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n \n AV\u00d6 2018 - P\n
\n 2021 Deutschland\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n 1,00 %\n \n -\n \n 1,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n -\n \n 2,38 %\n
\n Rentenerh\u00f6hung\n \n 2,00 %\n \n -\n \n -\n
\n Fluktuation \n \n -\n \n -\n \n 0,00 % - 16,00 %\n
\n Sterbetafel\n \n Richttafeln 2018 G\n \n -\n \n Richttafeln 2018 G\n
\n 2021 Tschechien\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Slowakei\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Diskontsatz\n \n -\n \n 3,00 %\n \n 3,00 %\n
\n Gehaltsvalorisierung\n \n -\n \n 2,15 %\n \n 2,15 %\n
\n Fluktuation \n \n -\n \n 2,24 % - 15,96 %\n \n 2,24 % - 15,96 %\n
\n 2021 Polen\n \n Pensionen\n \n Abfertigungen\n \n Jubil\u00e4umsgelder\n
\n Fluktuation \n \n -\n \n 0,00 % - 9,25 %\n \n -\n
\n
\n
\n
\n \n \n \n

\n \n Als rechnungsm\u00e4\u00dfiges Pensionsalter wird f\u00fcr \u00f6sterreichische Gesellschaften das fr\u00fchestm\u00f6gliche gesetzliche Pensionsantrittsalter nach der Pensionsreform 2004 (Korridorpension) unter Beachtung aller \u00dcbergangsregelungen und f\u00fcr deutsche Gesellschaften das gesetzliche Pensionsantrittsalter angesetzt. F\u00fcr die Abfertigungsr\u00fcckstellungen der polnischen Tochtergesellschaften gelten die gleichen Parameter wie f\u00fcr \u00f6sterreichische Gesellschaften. \n \n

\n \n \n \n

\n \n Versicherungsmathematische Gewinne und Verluste f\u00fcr Abfertigungen und Pensionen werden zur G\u00e4nze im sonstigen Ergebnis in der Position Remeasurement aus leistungsorientierten Verpflichtungen erfasst, w\u00e4hrend diese, f\u00fcr Jubil\u00e4umsgelder im Gewinn oder Verlust der Periode in der Position Personalaufwand ausgewiesen werden. Der Dienstzeitaufwand wird ebenso im Personalaufwand ausgewiesen bzw. mit diesem verrechnet. Der Zinsaufwand wird als Finanzierungsaufwand erfasst.\n \n

\n \n \n \n

\n \n Die \n sonstigen R\u00fcckstellungen\n (Bauten/Andere) ber\u00fccksichtigen alle gegenw\u00e4rtig erkennbaren Risiken und ungewissen Verpflichtungen aus Ereignissen der Vergangenheit, bei welchen ein Abfluss von Ressourcen wahrscheinlich ist. Sie werden jeweils in H\u00f6he des Betrags angesetzt, der voraussichtlich zur Erf\u00fcllung der zugrunde liegenden Verpflichtung erforderlich ist, soweit eine verl\u00e4ssliche Sch\u00e4tzung m\u00f6glich ist. R\u00fcckstellungen aus Drohverlusten und Sch\u00e4den und P\u00f6nalen werden, soweit sie den jeweiligen gem\u00e4\u00df Leistungsfortschritt aktivierten anteiligen Auftragswert \u00fcbersteigen, ebenso in den sonstigen R\u00fcckstellungen ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f25628": { "value": "\n \n \n

34. Finanz- und Leasingverbindlichkeiten

\n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 67.990\n \n 28.976\n \n 28.778\n \n 10.236\n \n 50\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 56.236\n \n 146.396\n \n 174.247\n \n 376.879\n
\n Gesamt\n \n 444.869\n \n 85.212\n \n 175.174\n \n 184.483\n \n 376.929\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die dinglichen Besicherungen von Verbindlichkeiten gegen\u00fcber Kreditinstituten betreffen Immobilien. Die Verpflichtungen des Konzerns aus Leasingverh\u00e4ltnissen sind durch die im zivilrechtlichen Eigentum des Leasinggebers stehenden geleasten Verm\u00f6genswerte mit einem Buchwert von TEUR\u00a0380.951 (Vorjahr: TEUR\u00a0388.506) besichert. \n \n

\n \n \n \n \n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n \n 41.172\n \n 11.754\n \n 19.731\n \n 9.687\n \n 50\n
\n Leasingverbindlichkeiten\n \n 374.418\n \n 55.640\n \n 146.584\n \n 172.194\n \n 374.418\n
\n Gesamt\n \n 415.590\n \n 67.394\n \n 166.315\n \n 181.881\n \n 374.468\n
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41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f25982": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Finanzverbindlichkeiten sowie Verbindlichkeiten aus Lieferungen und Leistung (Erl\u00e4uterung 35) und \u00fcbrige Verbindlichkeiten (Erl\u00e4uterung 37) werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f25983": { "value": "\n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Finanzverbindlichkeiten sowie Verbindlichkeiten aus Lieferungen und Leistung (Erl\u00e4uterung 35) und \u00fcbrige Verbindlichkeiten (Erl\u00e4uterung 37) werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26001": { "value": "\n

35. Verbindlichkeiten aus Lieferungen und Leistungen

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.153.222\n \n 1.094.100\n \n 40.548\n \n 18.574\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 79.818\n \n 79.056\n \n 762\n \n -\n \n -\n
\n Gesamt\n \n 1.233.040\n \n 1.173.156\n \n 41.310\n \n 18.574\n \n -\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n 1.101.173\n \n 1.047.318\n \n 35.355\n \n 18.500\n \n -\n
\n Verbindlichkeiten gegen\u00fcber
Arbeitsgemeinschaften\n 		\n 62.795\n \n 62.792\n \n 3\n \n -\n \n -\n
\n Gesamt\n \n 1.163.968\n \n 1.110.110\n \n 35.358\n \n 18.500\n \n -\n
\n
\n
\n
\n \n

\n \n Die Verbindlichkeiten aus Lieferungen und Leistungen werden als kurzfristig eingestuft, da mit ihrer Tilgung innerhalb des gew\u00f6hnlichen Gesch\u00e4ftszyklus gerechnet wird. Jene Verbindlichkeiten aus Lieferungen und Leistungen, die \u00fcber 5 Jahre Restlaufzeit aufweisen sind auf Sicherheitseinbehalte zur\u00fcckzuf\u00fchren.\n \n

\n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n

37. \u00dcbrige Verbindlichkeiten

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26183": { "value": "\n \n \n \n \n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n \n \n \n \n \n \n \n \n
\n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
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\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.9. Derivative Finanzinstrumente

\n \n \n \n \n \n \n \n

\n \n In der folgenden Tabelle sind die bilanzierten Fair Values der verschiedenen derivativen Instrumente dargestellt:\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aktiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.988\n \n 2.273\n
\n mit Hedgebeziehung\n \n 2.049\n \n -\n
\n Passiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.624\n \n 10.513\n
\n mit Hedgebeziehung\n \n -\n \n 934\n
\n
\n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26185": { "value": "\n \n \n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n \n \n

37. \u00dcbrige Verbindlichkeiten

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26186": { "value": "\n \n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n

37. \u00dcbrige Verbindlichkeiten

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26187": { "value": "\n \n

36. Sonstige finanzielle Verbindlichkeiten

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.156\n \n 1.156\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 15.083\n \n 15.083\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 143\n \n 143\n \n -\n \n -\n \n -\n
\n Derivative Finanzinstrumente\n \n 5.624\n \n 4.647\n \n 977\n \n -\n \n -\n
\n \u00dcbrige\n \n 14.588\n \n 12.918\n \n 1.670\n \n -\n \n -\n
\n Gesamt\n \n 36.594\n \n 33.947\n \n 2.647\n \n - \n \n -\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten gegen\u00fcber nicht
konsolidierten Tochterunternehmen\n 		\n 1.640\n \n 1.640\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber at-equity
bilanzierten Unternehmen\n 		\n 18.332\n \n 18.332\n \n - \n \n - \n \n - \n
\n Verbindlichkeiten gegen\u00fcber sonstigen \n \n
\n \n Beteiligungsunternehmen\n 		\n 1.552\n \n 1.552\n \n - \n \n - \n \n - \n
\n Derivative Finanzinstrumente\n \n 11.447\n \n 7.010\n \n 4.437\n \n - \n \n - \n
\n \u00dcbrige\n \n 24.761\n \n 21.288\n \n 2.179\n \n 1.294\n \n - \n
\n Gesamt\n \n 57.732\n \n 49.822\n \n 6.616\n \n 1.294\n \n -\n
\n
\n
\n
\n \n \n \n

\n \n Bei den derivativen Finanzinstrumenten handelt es sich um Devisenterminkontrakte, Interest Rate Swaps sowie Futures, welche mit dem beizulegenden Zeitwert zum Bilanzstichtag bewertet sind (siehe Erl\u00e4uterung 41.9).\n \n

\n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26498": { "value": "\n \n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26499": { "value": "\n \n \n \n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26503": { "value": "\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n

\n \n Derivative Finanzinstrumente werden zum beizulegenden Zeitwert (FVTPL) bewertet. Sicherungsgesch\u00e4fte werden im Zusammenhang mit dem Zinsrisikomanagement sowie der Verbriefung von Rohstoffpreisen abgeschlossen. Sonstige finanzielle Verbindlichkeiten werden unter Anwendung der Effektivzinsmethode zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) bilanziert.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26519": { "value": "\n \n \n \n \n

37. \u00dcbrige Verbindlichkeiten

\n \n \n \n \n \n \n \n \n \n
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\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2022\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 177.459\n \n 177.459\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.479\n \n 25.479\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 649.604\n \n 649.604\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 148.203\n \n 148.203\n \n -\n \n -\n \n -\n
\n \u00dcbrige \n \n 176 \n \n 176 \n \n -\n \n -\n \n -\n
\n Gesamt\n \n 1.000.921\n \n 1.000.921\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Restlaufzeit\n \n davon dinglich besichert\n
\n in TEUR\n \n 31.12.2021\n \n < 1 Jahr\n \n > 1 Jahr < 5 Jahre\n \n > 5 Jahre\n
\n Verbindlichkeiten aus Steuern\n \n 107.122\n \n 107.122\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten im Rahmen der
Sozialen Sicherheit \n 		\n 25.434\n \n 25.434\n \n -\n \n -\n \n -\n
\n Vertragsverbindlichkeiten\n \n 531.921\n \n 531.921\n \n -\n \n -\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Mitarbeitern\n \n 139.089\n \n 139.089\n \n -\n \n -\n \n -\n
\n Gesamt\n \n 803.566\n \n 803.566\n \n - \n \n - \n \n - \n
\n
\n
\n
\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26796": { "value": "\n \n \n \n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n \n \n \n \n \n \n \n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n \n \n \n \n \n

43. Gesch\u00e4ftsbeziehungen zu nahestehenden Unternehmen und Personen

\n \n \n \n

\n \n Nahestehende Unternehmen sind neben den Tochterunternehmen und den at-equity bilanzierten Unternehmen insbesondere die UBM-Gruppe, die Unternehmen der IGO Industries-Gruppe, da sie bzw. deren beherrschende Rechtstr\u00e4ger aufgrund der von ihr gehaltenen Aktien gemeinsam mit der Strauss-Gruppe, die von einem Mitglied des Vorstands der PORR AG ma\u00dfgeblich beeinflusst wird, die PORR AG beherrschen. Nahestehende Personen sind neben Personen und diesen nahestehenden Unternehmen, welche die PORR\u00a0AG beherrschen, die Mitglieder des Vorstands und des Aufsichtsrats der PORR AG und deren nahe Familienangeh\u00f6rige.\n \n

\n \n \n \n

\n \n \n \n

\n \n \n \n

\n \n Transaktionen zwischen den in den Konzernabschluss einbezogenen Unternehmen der Gruppe wurden im Zuge der Konsolidierung eliminiert und werden nicht weiter erl\u00e4utert. \n \n

\n \n \n \n

\n \n Das Hybridkapital der UBM Development AG in H\u00f6he von TEUR\u00a025.330 zuz\u00fcglich der Zinsen in H\u00f6he von TEUR\u00a02.186 wurde am 10.\u00a0Juni\u00a02022 an die PORR AG zur\u00fcckbezahlt.\n \n

\n \n \n \n

\n \n In den Forderungen und Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften werden nur direkte Leistungsverrechnungen ausgewiesen.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26797": { "value": "\n \n \n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n B\u00fcrgschaften, Garantieerkl\u00e4rungen und sonstige Eventualschulden \n \n 10.810\n \n 4.588\n
\n davon f\u00fcr at-equity bilanzierte Unternehmen \n \n (-)\n \n (2.347)\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n \n \n \n \n \n \n

\n Sonstige finanzielle Verpflichtungen\n

\n \n \n \n \n \n \n \n

\n \n Das operative Baugesch\u00e4ft erfordert die Ausstellung verschiedener Garantietypen zur Absicherung vertraglicher Verpflichtungen. Im Wesentlichen handelt es sich dabei um Angebots-, Vertragserf\u00fcllungs-, Vorauszahlungs- und Gew\u00e4hrleistungsgarantien. Weiters haftet die Gruppe gesamtschuldnerisch f\u00fcr die Verbindlichkeiten von Arbeitsgemeinschaften, an denen er beteiligt ist. Eine Inanspruchnahme aus diesen Haftungen ist nicht wahrscheinlich. \n \n

\n \n \n \n \n \n \n \n

\n \n Die Gruppe verf\u00fcgt \u00fcber europ\u00e4ische Avalkreditlinien in H\u00f6he von insgesamt TEUR\u00a03.971.775 (Vorjahr: TEUR\u00a03.238.377), davon sind TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) mit einer Laufzeit von drei Jahren abgeschlossen. Der Rest in H\u00f6he von TEUR\u00a02.618.775 (Vorjahr: TEUR\u00a01.965.377) ist in der Regel mit einer Laufzeit von einem Jahr ausgestattet. Dar\u00fcber hinaus sind Linien in einigen arabischen L\u00e4ndern in H\u00f6he von TEUR\u00a0251.661 (Vorjahr: TEUR\u00a0228.634) implementiert. Die europ\u00e4ischen Linien sind per 31.\u00a0Dezember\u00a02022 mit rund 63 % (Vorjahr: 71\u00a0%), die Linien in den arabischen L\u00e4ndern mit rund 35 % (Vorjahr: 40\u00a0%) ausgen\u00fctzt.\n \n

\n \n \n \n \n \n \n \n

\n \n In den dreij\u00e4hrigen Linien in H\u00f6he von TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) sind harmonisierte Financial Covenants inkludiert. Diese betreffen im \u00fcberwiegenden Ausma\u00df das Verh\u00e4ltnis Net Debt/EBITDA oder die Eigenkapitalquote. S\u00e4mtliche Bedingungen wurden per 31.\u00a0 Dezember\u00a02022 erreicht.\n \n

\n \n \n \n \n \n \n

\n \n Die Au\u00dfenst\u00e4nde sind nicht besichert und werden in bar beglichen. Mit Ausnahme von zugunsten at-equity bilanzierten Unternehmen gew\u00e4hrten Garantien bzw. \u00fcbernommenen Haftungen von insgesamt TEUR\u00a00 (Vorjahr: TEUR\u00a02.347), f\u00fcr die in der Regel ein Entgelt nicht berechnet wird, wurden weder Garantien gegeben, noch solche genommen. Es wurden weder Wertberichtigungen f\u00fcr von nahestehenden Unternehmen oder Personen geschuldete Betr\u00e4ge gebildet, noch wurde ein Forderungsausfall im Berichtsjahr verbucht.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26798": { "value": "\n \n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n B\u00fcrgschaften, Garantieerkl\u00e4rungen und sonstige Eventualschulden \n \n 10.810\n \n 4.588\n
\n davon f\u00fcr at-equity bilanzierte Unternehmen \n \n (-)\n \n (2.347)\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n \n \n \n \n

\n Sonstige finanzielle Verpflichtungen\n

\n \n \n \n \n \n

\n \n Das operative Baugesch\u00e4ft erfordert die Ausstellung verschiedener Garantietypen zur Absicherung vertraglicher Verpflichtungen. Im Wesentlichen handelt es sich dabei um Angebots-, Vertragserf\u00fcllungs-, Vorauszahlungs- und Gew\u00e4hrleistungsgarantien. Weiters haftet die Gruppe gesamtschuldnerisch f\u00fcr die Verbindlichkeiten von Arbeitsgemeinschaften, an denen er beteiligt ist. Eine Inanspruchnahme aus diesen Haftungen ist nicht wahrscheinlich. \n \n

\n \n \n \n \n \n

\n \n Die Gruppe verf\u00fcgt \u00fcber europ\u00e4ische Avalkreditlinien in H\u00f6he von insgesamt TEUR\u00a03.971.775 (Vorjahr: TEUR\u00a03.238.377), davon sind TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) mit einer Laufzeit von drei Jahren abgeschlossen. Der Rest in H\u00f6he von TEUR\u00a02.618.775 (Vorjahr: TEUR\u00a01.965.377) ist in der Regel mit einer Laufzeit von einem Jahr ausgestattet. Dar\u00fcber hinaus sind Linien in einigen arabischen L\u00e4ndern in H\u00f6he von TEUR\u00a0251.661 (Vorjahr: TEUR\u00a0228.634) implementiert. Die europ\u00e4ischen Linien sind per 31.\u00a0Dezember\u00a02022 mit rund 63 % (Vorjahr: 71\u00a0%), die Linien in den arabischen L\u00e4ndern mit rund 35 % (Vorjahr: 40\u00a0%) ausgen\u00fctzt.\n \n

\n \n \n \n \n \n

\n \n In den dreij\u00e4hrigen Linien in H\u00f6he von TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) sind harmonisierte Financial Covenants inkludiert. Diese betreffen im \u00fcberwiegenden Ausma\u00df das Verh\u00e4ltnis Net Debt/EBITDA oder die Eigenkapitalquote. S\u00e4mtliche Bedingungen wurden per 31.\u00a0 Dezember\u00a02022 erreicht.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26799": { "value": "\n \n

38. Eventualschulden und Haftungsverh\u00e4ltnisse

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n B\u00fcrgschaften, Garantieerkl\u00e4rungen und sonstige Eventualschulden \n \n 10.810\n \n 4.588\n
\n davon f\u00fcr at-equity bilanzierte Unternehmen \n \n (-)\n \n (2.347)\n
\n
\n
\n
\n \n \n \n

\n \n Die Haftungsverh\u00e4ltnisse betreffen \u00fcberwiegend die Sicherung aufgenommener Bankkredite von nicht einbezogenen Tochterunternehmen, at-equity bilanzierten Unternehmen und sonstigen Unternehmen, an denen die Gruppe beteiligt ist, sowie sonstige Verpflichtungen aus dem operativen Gesch\u00e4ft, deren Inanspruchnahme zwar theoretisch m\u00f6glich, aber unwahrscheinlich ist. \n \n

\n \n \n \n

\n Sonstige finanzielle Verpflichtungen\n

\n \n \n \n

\n \n Das operative Baugesch\u00e4ft erfordert die Ausstellung verschiedener Garantietypen zur Absicherung vertraglicher Verpflichtungen. Im Wesentlichen handelt es sich dabei um Angebots-, Vertragserf\u00fcllungs-, Vorauszahlungs- und Gew\u00e4hrleistungsgarantien. Weiters haftet die Gruppe gesamtschuldnerisch f\u00fcr die Verbindlichkeiten von Arbeitsgemeinschaften, an denen er beteiligt ist. Eine Inanspruchnahme aus diesen Haftungen ist nicht wahrscheinlich. \n \n

\n \n \n \n

\n \n Die Gruppe verf\u00fcgt \u00fcber europ\u00e4ische Avalkreditlinien in H\u00f6he von insgesamt TEUR\u00a03.971.775 (Vorjahr: TEUR\u00a03.238.377), davon sind TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) mit einer Laufzeit von drei Jahren abgeschlossen. Der Rest in H\u00f6he von TEUR\u00a02.618.775 (Vorjahr: TEUR\u00a01.965.377) ist in der Regel mit einer Laufzeit von einem Jahr ausgestattet. Dar\u00fcber hinaus sind Linien in einigen arabischen L\u00e4ndern in H\u00f6he von TEUR\u00a0251.661 (Vorjahr: TEUR\u00a0228.634) implementiert. Die europ\u00e4ischen Linien sind per 31.\u00a0Dezember\u00a02022 mit rund 63 % (Vorjahr: 71\u00a0%), die Linien in den arabischen L\u00e4ndern mit rund 35 % (Vorjahr: 40\u00a0%) ausgen\u00fctzt.\n \n

\n \n \n \n

\n \n In den dreij\u00e4hrigen Linien in H\u00f6he von TEUR\u00a01.353.000 (Vorjahr: TEUR\u00a01.273.000) sind harmonisierte Financial Covenants inkludiert. Diese betreffen im \u00fcberwiegenden Ausma\u00df das Verh\u00e4ltnis Net Debt/EBITDA oder die Eigenkapitalquote. S\u00e4mtliche Bedingungen wurden per 31.\u00a0 Dezember\u00a02022 erreicht.\n \n

\n \n \n \n

\n \n Die Au\u00dfenst\u00e4nde sind nicht besichert und werden in bar beglichen. Mit Ausnahme von zugunsten at-equity bilanzierten Unternehmen gew\u00e4hrten Garantien bzw. \u00fcbernommenen Haftungen von insgesamt TEUR\u00a00 (Vorjahr: TEUR\u00a02.347), f\u00fcr die in der Regel ein Entgelt nicht berechnet wird, wurden weder Garantien gegeben, noch solche genommen. Es wurden weder Wertberichtigungen f\u00fcr von nahestehenden Unternehmen oder Personen geschuldete Betr\u00e4ge gebildet, noch wurde ein Forderungsausfall im Berichtsjahr verbucht.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26873": { "value": "\n \n

39. Erl\u00e4uterungen zur Segmentberichterstattung

\n \n \n \n

\n \n Die Segmentberichterstattung wurde entsprechend der internen Berichtsstruktur und -steuerung der PORR Gruppe erstellt. \n \n

\n \n \n \n

\n \n Rechnungslegungsgrundlage f\u00fcr s\u00e4mtliche Gesch\u00e4ftsvorf\u00e4lle zwischen berichtspflichtigen Segmenten ist IFRS. Folgende Segmente werden dargestellt:\n \n

\n \n \n \n

\n \n Segment AT / CH: \n Das Segment AT / CH umfasst die gesamte L\u00e4nderverantwortung f\u00fcr die beiden Heimm\u00e4rkte \u00d6sterreich und Schweiz, wobei Teile des Hochbaus der Schweiz in das Segment Holding umgegliedert wurden. Hier ist die PORR mit ihrem gesamten Leistungsspektrum vertreten. Neben diesem Fl\u00e4chengesch\u00e4ft \u2013 mit den Schwerpunkten Wohnbau, B\u00fcrobau, Industriebau und Stra\u00dfenbau \u2013 sind die nationalen Kompetenzen im Bahn- und Ingenieurbau, im Spezialtiefbau, im Stahlbau und in der Umwelttechnik in diesem Segment geb\u00fcndelt. Auch die Bereiche Gro\u00dfprojekte Hochbau, Industriebau Deutschland und Bahnbau und Feste Fahrbahn Europa sind hier angesiedelt. Dar\u00fcber hinaus sind die Beteiligungen pde Integrale Planung, IAT, \u00d6BA, Prajo, TKDZ und ALU-SOMMER im Segment\u00a0AT\u00a0/\u00a0CH integriert.\n \n

\n \n \n \n

\n \n Segment DE: \n Im Segment DE ist der Gro\u00dfteil der Aktivit\u00e4ten der PORR in Deutschland zusammengefasst. In seinem zweitwichtigsten Markt bietet das Unternehmen neben Hochbau- auch Spezialtiefbau- sowie Infrastrukturleistungen mit hoher Wertsch\u00f6pfungstiefe durch eigenes, qualifiziertes Fachpersonal an. Am deutschen Infrastrukturmarkt ist die PORR dadurch mit den eigenst\u00e4ndigen Bereichen Ingenieurbau, Tunnelbau und Verkehrswegebau stark aufgestellt. Im Segment DE werden deutsche Beteiligungen zusammengefasst, darunter PORR Oevermann und Stump-Franki Spezialtiefbau. Damit deckt die PORR die gesamte Wertsch\u00f6pfungskette im Spezialtiefbau ab.\n \n

\n \n \n \n

\n \n Segment PL:\n Das Segment PL umfasst die gesamte L\u00e4nderverantwortung f\u00fcr Polen, den drittgr\u00f6\u00dften Heimmarkt der PORR. Alle polnischen Beteiligungen der PORR sind in diesem Segment enthalten. Im Tiefbau ist die PORR einer der f\u00fchrenden Anbieter in den Bereichen Stra\u00dfen-, Infrastruktur-, Bahn- und Spezialtiefbau. Im Hochbau liegt der Fokus auf B\u00fcro-, Industrie- und Hotelbau sowie auf dem Bau von \u00f6ffentlichen Geb\u00e4uden und Anlagen.\n \n

\n \n \n \n

\n \n Segment CEE:\n Das Segment CEE ist fokussiert auf die Heimm\u00e4rkte Tschechien, Slowakei und Rum\u00e4nien. Auch die lokalen Beteiligungen sind integriert. Die PORR bietet hier Bauleistungen im Hoch- und Tiefbau, wobei vor allem in Tschechien und Rum\u00e4nien ein fl\u00e4chendeckendes Angebot angestrebt wird. Zudem werden ausgew\u00e4hlte Gro\u00dfprojekte im Infrastrukturbereich abgewickelt.\n \n

\n \n \n \n

\n \n Segment Infrastruktur International:\n Im Segment Infrastruktur International sind die Kompetenzen in den Bereichen internationaler Tunnel-, Bahn- und Spezialtiefbau sowie Slab Track International geb\u00fcndelt. Auch der Bereich Major Projects und die Verantwortung f\u00fcr die Projektm\u00e4rkte Norwegen, Katar und die Vereinigten Arabischen Emirate (VAE) sind hier integriert. Die PORR fokussiert sich dabei auf Auftr\u00e4ge im Infrastrukturbau und auf die Zusammenarbeit mit lokalen Partnern. Die Exportprodukte der PORR werden von hier aus sehr selektiv und nur bei klarem Mehrwert in internationalen M\u00e4rkten angeboten.\n \n

\n \n \n \n

\n \n Holding:\n In diesem Segment werden Bereiche geb\u00fcndelt, die nicht den operativen Segmenten zugeordnet sind, sondern direkt aufgrund nicht marktad\u00e4quater Entwicklungen direkt von der obersten Managementebene gef\u00fchrt werden sowie sonstige Beteiligungen. Dabei umfasst das Segment vor allem Beteilgungen der PORR Beteiligungen und Management GmbH sowie Teile des Schweizer Hochbaugesch\u00e4ftes. Das Shared Service Center umfasst alle Servicebereiche und Stabstellen der PORR und ist ebenso in der Holding integriert.\n \n

\n \n \n \n

\n \n Informationen zur Entwicklung der Gesch\u00e4ftssegmente befinden sich im Konzernlagebericht.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f26874": { "value": "\n

39. Erl\u00e4uterungen zur Segmentberichterstattung

\n \n

\n \n Die Segmentberichterstattung wurde entsprechend der internen Berichtsstruktur und -steuerung der PORR Gruppe erstellt. \n \n

\n \n

\n \n Rechnungslegungsgrundlage f\u00fcr s\u00e4mtliche Gesch\u00e4ftsvorf\u00e4lle zwischen berichtspflichtigen Segmenten ist IFRS. Folgende Segmente werden dargestellt:\n \n

\n \n

\n \n Segment AT / CH: \n Das Segment AT / CH umfasst die gesamte L\u00e4nderverantwortung f\u00fcr die beiden Heimm\u00e4rkte \u00d6sterreich und Schweiz, wobei Teile des Hochbaus der Schweiz in das Segment Holding umgegliedert wurden. Hier ist die PORR mit ihrem gesamten Leistungsspektrum vertreten. Neben diesem Fl\u00e4chengesch\u00e4ft \u2013 mit den Schwerpunkten Wohnbau, B\u00fcrobau, Industriebau und Stra\u00dfenbau \u2013 sind die nationalen Kompetenzen im Bahn- und Ingenieurbau, im Spezialtiefbau, im Stahlbau und in der Umwelttechnik in diesem Segment geb\u00fcndelt. Auch die Bereiche Gro\u00dfprojekte Hochbau, Industriebau Deutschland und Bahnbau und Feste Fahrbahn Europa sind hier angesiedelt. Dar\u00fcber hinaus sind die Beteiligungen pde Integrale Planung, IAT, \u00d6BA, Prajo, TKDZ und ALU-SOMMER im Segment\u00a0AT\u00a0/\u00a0CH integriert.\n \n

\n \n

\n \n Segment DE: \n Im Segment DE ist der Gro\u00dfteil der Aktivit\u00e4ten der PORR in Deutschland zusammengefasst. In seinem zweitwichtigsten Markt bietet das Unternehmen neben Hochbau- auch Spezialtiefbau- sowie Infrastrukturleistungen mit hoher Wertsch\u00f6pfungstiefe durch eigenes, qualifiziertes Fachpersonal an. Am deutschen Infrastrukturmarkt ist die PORR dadurch mit den eigenst\u00e4ndigen Bereichen Ingenieurbau, Tunnelbau und Verkehrswegebau stark aufgestellt. Im Segment DE werden deutsche Beteiligungen zusammengefasst, darunter PORR Oevermann und Stump-Franki Spezialtiefbau. Damit deckt die PORR die gesamte Wertsch\u00f6pfungskette im Spezialtiefbau ab.\n \n

\n \n

\n \n Segment PL:\n Das Segment PL umfasst die gesamte L\u00e4nderverantwortung f\u00fcr Polen, den drittgr\u00f6\u00dften Heimmarkt der PORR. Alle polnischen Beteiligungen der PORR sind in diesem Segment enthalten. Im Tiefbau ist die PORR einer der f\u00fchrenden Anbieter in den Bereichen Stra\u00dfen-, Infrastruktur-, Bahn- und Spezialtiefbau. Im Hochbau liegt der Fokus auf B\u00fcro-, Industrie- und Hotelbau sowie auf dem Bau von \u00f6ffentlichen Geb\u00e4uden und Anlagen.\n \n

\n \n

\n \n Segment CEE:\n Das Segment CEE ist fokussiert auf die Heimm\u00e4rkte Tschechien, Slowakei und Rum\u00e4nien. Auch die lokalen Beteiligungen sind integriert. Die PORR bietet hier Bauleistungen im Hoch- und Tiefbau, wobei vor allem in Tschechien und Rum\u00e4nien ein fl\u00e4chendeckendes Angebot angestrebt wird. Zudem werden ausgew\u00e4hlte Gro\u00dfprojekte im Infrastrukturbereich abgewickelt.\n \n

\n \n

\n \n Segment Infrastruktur International:\n Im Segment Infrastruktur International sind die Kompetenzen in den Bereichen internationaler Tunnel-, Bahn- und Spezialtiefbau sowie Slab Track International geb\u00fcndelt. Auch der Bereich Major Projects und die Verantwortung f\u00fcr die Projektm\u00e4rkte Norwegen, Katar und die Vereinigten Arabischen Emirate (VAE) sind hier integriert. Die PORR fokussiert sich dabei auf Auftr\u00e4ge im Infrastrukturbau und auf die Zusammenarbeit mit lokalen Partnern. Die Exportprodukte der PORR werden von hier aus sehr selektiv und nur bei klarem Mehrwert in internationalen M\u00e4rkten angeboten.\n \n

\n \n

\n \n Holding:\n In diesem Segment werden Bereiche geb\u00fcndelt, die nicht den operativen Segmenten zugeordnet sind, sondern direkt aufgrund nicht marktad\u00e4quater Entwicklungen direkt von der obersten Managementebene gef\u00fchrt werden sowie sonstige Beteiligungen. Dabei umfasst das Segment vor allem Beteilgungen der PORR Beteiligungen und Management GmbH sowie Teile des Schweizer Hochbaugesch\u00e4ftes. Das Shared Service Center umfasst alle Servicebereiche und Stabstellen der PORR und ist ebenso in der Holding integriert.\n \n

\n \n

\n \n Informationen zur Entwicklung der Gesch\u00e4ftssegmente befinden sich im Konzernlagebericht.\n \n

\n \n

\n Segmentberichterstattung 2022\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Produktionsleistung (Gruppe)\n \n 3.269.005\n \n 864.889\n \n 791.226\n \n 653.241\n \n 515.113\n \n 132.935\n \n 6.226.409\n
\n Segmentums\u00e4tze\n \n 2.921.665\n \n 874.543\n \n 819.868\n \n 616.056\n \n 429.139\n \n 124.741\n \n 5.786.012\n
\n Intersegment\u00e4re Ums\u00e4tze\n \n 47.220\n \n 10.352\n \n 175\n \n 411\n \n 6.404\n \n 110.642\n
\n EBT (Ergebnis vor Steuern =
Segmentergebnis)\n 		\n 84.698\n \n 3.638\n \n 21.410\n \n 11.743\n \n 14\n \n -11.469\n \n 110.034\n
\n Anteil am Ergebnis at-equity
bilanzierter Unternehmen\n 		\n 28.213\n \n 1.007\n \n 2.739\n \n 427\n \n 25.975\n \n -1.895\n \n 56.466\n
\n Abschreibungen auf immaterielle
Verm\u00f6genswerte und Sachanlagen\n 		\n -104.240\n \n -32.619\n \n -13.052\n \n -11.462\n \n -13.775\n \n -23.644\n \n -198.792\n
\n davon Wertminderungen\n \n (-13.219)\n \n (-)\n \n (-)\n \n (-)\n \n (-)\n \n (-)\n \n (-13.219)\n
\n Zinsertr\u00e4ge\n \n 5.734\n \n 921\n \n 1.760\n \n 1.735\n \n 542\n \n 4.054\n \n 14.746\n
\n Zinsaufwendungen\n \n -7.084\n \n -1.989\n \n -974\n \n -648\n \n -765\n \n -12.763\n \n -24.223\n
\n
\n
\n
\n \n

\n Segmentberichterstattung 2021\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n AT / CH\n \n DE\n \n PL\n \n CEE\n \n Infrastruktur International\n \n Holding\n \n Konzern\n
\n Produktionsleistung (Gruppe) \n \n 3.020.223\n \n 814.046\n \n 720.365\n \n 548.096\n \n 533.650\n \n 90.943\n \n 5.727.323\n
\n Segmentums\u00e4tze\n \n 2.709.632\n \n 774.886\n \n 748.261\n \n 468.650\n \n 407.532\n \n 60.870\n \n 5.169.831\n
\n Intersegment\u00e4re Ums\u00e4tze\n \n 33.145\n \n 8.868\n \n 297\n \n 3.616\n \n 7.989\n \n 98.434\n
\n EBT (Ergebnis vor Steuern =
Segmentergebnis)\n 		\n 80.088\n \n -4.261\n \n 13.335\n \n 5.734\n \n -12.900\n \n 3.365\n \n 85.361\n
\n Anteil am Ergebnis at-equity
bilanzierter Unternehmen\n 		\n 34.110\n \n 1.722\n \n 2.785\n \n -3.899\n \n 4.089\n \n 23.317\n \n 62.124\n
\n Abschreibungen auf immaterielle
Verm\u00f6genswerte und Sachanlagen\n 		\n -91.459\n \n -36.151\n \n -29.036\n \n -10.819\n \n -4.998\n \n -19.860\n \n -192.323\n
\n davon Wertminderungen\n \n (-2.861)\n \n (-)\n \n (-)\n \n (-737)\n \n (-)\n \n (-656)\n \n (-4.254)\n
\n Zinsertr\u00e4ge\n \n 1.830\n \n 561\n \n 2.290\n \n 136\n \n 254\n \n 3.379\n \n 8.450\n
\n Zinsaufwendungen\n \n -5.610\n \n -2.319\n \n -821\n \n -478\n \n -721\n \n -12.193\n \n -22.142\n
\n
\n
\n
\n \n

\n \n Folgende Informationen beziehen sich auf die geografischen Gesch\u00e4ftsfelder, in denen die Gruppe t\u00e4tig ist:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Produktionsleistung nach Sitz der Kunden 2022\n \n Langfristiges Verm\u00f6gen nach Sitz der Gesellschaft 2022\n \n Produktionsleistung nach Sitz der Kunden 2021\n \n Langfristiges Verm\u00f6gen nach Sitz der Gesellschaft 2021\n
\n Inland\n \n 2.853.713\n \n 855.342\n \n 2.642.904\n \n 845.144\n
\n Deutschland\n \n 1.361.445\n \n 229.876\n \n 1.305.520\n \n 222.177\n
\n Polen\n \n 834.344\n \n 66.591\n \n 761.564\n \n 65.933\n
\n Tschechien\n \n 331.336\n \n 56.712\n \n 291.233\n \n 48.636\n
\n Katar\n \n 141.223\n \n 13.752\n \n 120.746\n \n 11.147\n
\n Italien\n \n 19.606\n \n 179\n \n 15.883\n \n 219\n
\n Rum\u00e4nien\n \n 268.312\n \n 32.668\n \n 162.250\n \n 25.832\n
\n Bulgarien\n \n 1.739\n \n 1.421\n \n 1.319\n \n 1.054\n
\n Schweiz\n \n 241.594\n \n 15.945\n \n 202.599\n \n 11.518\n
\n Serbien\n \n 11.505\n \n - \n \n 9.819\n \n - \n
\n Gro\u00dfbritannien\n \n 4.167\n \n 5.078\n \n 16.476\n \n 2.826\n
\n Slowakei\n \n 60.231\n \n 2.816\n \n 100.523\n \n 2.741\n
\n Norwegen\n \n 48.428\n \n 318\n \n 53.318\n \n 2.225\n
\n Kroatien\n \n 5.446\n \n 729\n \n 3.596\n \n 1.055\n
\n Belgien\n \n 23.028\n \n 262 \n \n 20.674\n \n 145\n
\n Sonstiges Ausland\n \n 20.292\n \n 1.629\n \n 18.899\n \n 951\n
\n Ausland gesamt\n \n 3.372.696\n \n 427.976\n \n 3.084.419\n \n 396.459\n
\n Segmente gesamt\n \n 6.226.409\n \n 1.283.318\n \n 5.727.323\n \n 1.241.603\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f27724": { "value": "\n

40. Erl\u00e4uterungen zum Cashflow

\n \n

\n \n Die \u00dcberleitung der Ver\u00e4nderung zum Cashflow aus der Finanzierungst\u00e4tigkeit stellt sich wie folgt dar:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Finanz-
verbindlichkeiten\n 		\n Leasing-
verpflichtungen\n 		\n Schuldschein\n \n darlehen\n \n Gesamtschulden aus Finanzierungst\u00e4tigkeit\n
\n Stand 1.1.2022\n \n 67.990\n \n 376.879\n \n 294.744\n \n 739.613\n
\n Zahlungswirksame Ver\u00e4nderungen\n
\n Aufnahme\n \n 8.737\n \n -\n \n -\n \n 8.737\n
\n R\u00fcckzahlung\n \n -37.850\n \n -64.423\n \n -113.500\n \n -215.773\n
\n Nicht zahlungswirksame Ver\u00e4nderungen\n
\n Erwerb/Verkauf von Unternehmen\n \n 1.983\n \n -1.901\n \n -\n \n 82\n
\n Zug\u00e4nge\n \n -\n \n 63.918\n \n -\n \n 63.918\n
\n W\u00e4hrungsumrechnung\n \n 312\n \n 64\n \n -\n \n 376\n
\n Zinsabgrenzungen\n \n -\n \n -\n \n 154\n \n 154\n
\n Umgliederung von kurzfristigen finanziellen Verbindlichkeiten\n \n -\n \n -119\n \n -\n \n -119\n
\n Stand 31.12.2022\n \n 41.172\n \n 374.418\n \n 181.398\n \n 596.988\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Finanz-
verbindlichkeiten\n 		\n Leasing-
verpflichtungen\n 		\n Schuldschein\n \n darlehen\n \n Gesamtschulden aus Finanzierungst\u00e4tigkeit\n
\n Stand 1.1.2021\n \n 95.287\n \n 325.387\n \n 336.581\n \n 757.255\n
\n Zahlungswirksame Ver\u00e4nderungen\n
\n Aufnahme\n \n 132.294\n \n -\n \n -\n \n 132.294\n
\n R\u00fcckzahlung\n \n -165.300\n \n -79.230\n \n -42.000\n \n -286.530\n
\n Nicht zahlungswirksame Ver\u00e4nderungen\n
\n Erwerb/Verkauf von Unternehmen\n \n 5.370\n \n 65.345\n \n -\n \n 70.715\n
\n Zug\u00e4nge\n \n -\n \n 66.709\n \n -\n \n 66.709\n
\n W\u00e4hrungsumrechnung\n \n 339\n \n 444\n \n -\n \n 783\n
\n Zinsabgrenzungen\n \n -\n \n -\n \n 163\n \n 163\n
\n Umgliederung zur Ver\u00e4u\u00dferung gehaltene
langfristige Verbindlichkeiten\n 		\n -\n \n -1.776\n \n -\n \n -1.776\n
\n Stand 31.12.2021\n \n 67.990\n \n 376.879\n \n 294.744\n \n 739.613\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f28101": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f28102": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n \n \n \n \n \n \n \n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n \n \n \n \n \n \n \n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Mid Swap\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n \n \n \n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n \n \n \n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
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\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f28107": { "value": "\n \n \n \n \n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

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41.1. Kategorien von Finanzinstrumenten

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\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
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\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

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\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n \n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

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\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

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\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
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\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
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\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

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\n \n \u2013 Mid Swap\n \n

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\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

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\n \n \u2013 Hybrid Spread\n \n

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\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

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\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

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\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n \n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n \n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
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\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
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\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
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\n Bewertungsgrundlagen\n
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\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

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\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n \n \n
\n Sensitivit\u00e4ten und Beziehungszusammenh\u00e4nge\n
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\n \n Die eingesetzte Bewertungsmethode ist den Schwankungen der drei Inputfaktoren, oben definiert als Pricingkriterien, ausgesetzt. Jede \u00c4nderung einzelner Faktoren resultiert in einer entsprechenden \u00c4nderung der Bewertung (z. B. erh\u00f6ht sich der Mid Swap um 1\u00a0BP, wird die Forderung um 1\u00a0BP abgewertet).\n \n

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\n \n Etwaige Wechselwirkungen bleiben unber\u00fccksichtigt, da weder von einer signifikant negativen, noch von einer signifikant positiven Korrelation ausgegangen werden kann, d. h. jede einzelne Ver\u00e4nderung erh\u00f6ht die Gesamtbewertung im entsprechenden Ausma\u00df. \n \n

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\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

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\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n \n \n \n \n \n

41.2. Kapitalrisikomanagement

\n \n \n \n

\n \n Das Kapitalmanagement des Konzerns zielt auf eine substanzielle St\u00e4rkung der Eigenmittel und den Erhalt einer niedrigen Verschuldung ab. \n \n

\n \n \n \n

\n \n Im Berichtsjahr ist das Eigenkapital um rund TEUR\u00a025.485 gesunken, dies insbesondere aufgrund der im Februar 2022 vorgenommenen Reduzierung des Hybridkapitals um TEUR\u00a051.075 durch R\u00fcckf\u00fchrung der zu diesem Zeitpunkt noch ausstehenden Hybridanleihe 2017. \n \n

\n \n \n \n

\n \n Deswegen und auch aufgrund der im Ausma\u00df von 2,0 % gestiegenen Bilanzsumme reduzierte sich die Eigenkapitalquote von 20,3\u00a0% auf 19,3\u00a0%.\n \n

\n \n \n \n

\n \n Die Nettoverschuldung ist definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen (z. B. Fondszertifikate, Termingelder), Schuldscheindarlehen sowie kurz- und langfristige Finanzverbindlichkeiten exklusive Derivate mit negativem Marktwert. \n \n

\n \n \n \n

\n \n Die Net Cash Position betrug TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322) und reduzierte sich somit um TEUR\u00a06.372.\n \n

\n \n \n \n

\n \n Die Kontrolle des Kapitalrisikomanagements erfolgt \u00fcber die Net Gearing Ratio. Diese ist definiert als Net Cash bzw. Net Debt dividiert durch das Eigenkapital. Das Net Gearing lag im Jahr 2022 bei -0,07 (Vorjahr: -0,08) und ist somit im Jahresvergleich um 0,01 leicht angestiegen.\n \n

\n \n \n \n

\n \n Zusammensetzung Net Cash/Net Debt und Net Gearing Ratio:\n \n

\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Net Cash/Net Debt
31.12.2021\n 		\n Net Cash/Net Debt
31.12.2022\n 		\n Ver\u00e4nderung\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 374.418\n \n 2.461\n
\n Finanzverbindlichkeiten\n \n 362.734\n \n 222.570\n \n 140.164\n
\n Liquide Mittel\n \n -765.034\n \n -655.803\n \n -109.231\n
\n Fondszertifikate\n \n -39.901\n \n -135\n \n -39.766\n
\n Stand 31.12.2022\n \n -65.322\n \n -58.950\n \n -6.372\n
\n Eigenkapital\n \n 824.410\n \n 798.925\n \n 25.485\n
\n Net Gearing Ratio\n \n -0,08\n \n -0,07\n \n -0,01\n
\n Free Cashflow\n \n 190.614\n
\n R\u00fcckkauf Eigene Aktien\n \n -2.900\n
\n Finanzverbindlichkeiten aufgrund Konsolidierungskreis\u00e4nderungen\n \n -82\n
\n Verkauf Fond\n s\n zertifikate\n \n -38.604\n
\n Leasingverbindlichkeiten\n \n -63.839\n
\n Tilgung Genussrechts-/Hybridkapital\n \n -51.075\n
\n Zinsen Genussrechts-/Hybridkapital und Aussch\u00fcttungen inklusive Aussch\u00fcttungen \n \n
\n \n an nicht\n \n kontrollierende Gesellschafter von Tochterunternehmen\n 		\n -39.153\n
\n Sonstiges (W\u00e4hrungsdifferenzen, Umgliederungen etc.)\n \n -1.333\n
\n -6.372\n
\n
\n
\n
\n \n \n \n \n \n

41.3. Ziele des Finanzrisikomanagements

\n \n \n \n \n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n \n \n \n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n \n \n \n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n \n \n \n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n \n \n \n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n \n \n \n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n \n \n \n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n \n \n \n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n \n \n \n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n \n \n \n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n \n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n

41.9. Derivative Finanzinstrumente

\n \n

\n \n In der folgenden Tabelle sind die bilanzierten Fair Values der verschiedenen derivativen Instrumente dargestellt:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n 2022\n \n 2021\n
\n Aktiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.988\n \n 2.273\n
\n mit Hedgebeziehung\n \n 2.049\n \n -\n
\n Passiva\n
\n Derivate\n
\n ohne Hedgebeziehung\n \n 5.624\n \n 10.513\n
\n mit Hedgebeziehung\n \n -\n \n 934\n
\n
\n
\n
\n \n \n \n

41.10. Kreditrisiko

\n \n \n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f28111": { "value": "\n \n \n \n \n \n \n \n \n \n

41. Erl\u00e4uterungen zu den Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

41.1. Kategorien von Finanzinstrumenten

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n

\n 41.1.1. Buchwerte, Wertans\u00e4tze und beizulegende Zeitwerte\n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2022\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2022\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 2.779\n \n 2.779\n \n Stufe 3\n \n 2.779\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 396\n \n 396\n \n Stufe 3\n \n 396\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.197\n \n 5.197\n \n Stufe 1\n \n 5.197\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 1.058.138\n \n 1.058.138\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 186.707\n \n 186.707\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 135\n \n 135\n \n Stufe 1\n \n 135\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 4.996\n \n 4.996\n \n Stufe 2\n \n 4.996\n
\n Derivate (mit Hedgebeziehung)\n \n 3.041\n \n 3.041\n \n Stufe 2\n \n 3.041\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 47.975\n \n 47.975\n \n Stufe 3\n \n 47.129\n
\n variabel verzinst\n \n AC\n \n 133.423\n \n 133.423\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.071\n \n 13.071\n \n Stufe 3\n \n 11.555\n
\n variabel verzinst\n \n AC\n \n 28.101\n \n 28.101\n
\n Leasingverbindlichkeiten\n 1\n \n 374.418\n \n 374.418\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.233.040\n \n 1.233.040\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 30.970\n \n 30.970\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 5.624\n \n 5.624\n \n Stufe 2\n \n 5.624\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.244.845\n \n 1.244.845\n
\n Liquide Mittel\n \n 655.803\n \n 655.803\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 28.714\n \n 28.714\n
\n Fair Value through OCI \n \n FVTOCI\n \n 2.779\n \n 2.779\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.486.580\n \n 1.486.580\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n

\n 1 Leasingverbindlichkeiten unterliegen dem Anwendungsbereich von IFRS 16\n

\n \n

\n \n Gem\u00e4\u00df IFRS 7.29 stellt der Buchwert der nicht zum beizulegenden Zeitwert bewerteten Finanzinstrumente einen angemessenen N\u00e4herungswert f\u00fcr den beizulegenden Zeitwert dar, mit Ausnahme der festverzinslichen Verbindlichkeiten gegen\u00fcber Kreditinstituten (Fair Value Hierarchiestufe 3) und der festverzinslichen Schuldscheindarlehen (Fair Value Hierarchiestufe 3).\n \n

\n \n

\n \n Die Fair Value Ermittlung f\u00fcr die derivativen Verm\u00f6genswerte erfolgt aufgrund von Marktdaten des Informationsdienstleisters REFINITIV. Die Kreditverbindlichkeiten sowie die Schuldscheindarlehen wurden mit dem Discounted Cashflow Verfahren bewertet, wobei die am 31.\u00a0Dezember\u00a02022 von REFINITIV publizierte Zero Coupon Yield Curve zur Diskontierung der Cashflows herangezogen wurde.\n \n

\n \n \n \n \n \n \n \n \n \n \n

\n \n Bei den \u00fcbrigen Finanzanlagen, die erfolgsneutral zum beizulegenden Zeitwert bewertet werden, handelt es sich um eine Beteiligung an der UBM Development Deutschland GmbH (TEUR\u00a01.021) sowie weitere jeweils unwesentliche GmbH-Anteile (TEUR\u00a01.758). Das Wahlrecht zur erfolgsneutralen Bewertung im sonstigen Ergebnis wurde ausge\u00fcbt, damit das operative Ergebnis nicht verzerrt wird. In der Berichtsperiode wurden Dividenden in H\u00f6he von TEUR\u00a0180 erfasst.\n \n

\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Bewertungskategorie nach IFRS 9\n \n Buchwerte 31.12.2021\n \n (Fortgef\u00fchrte)
Anschaffungskosten\n 		\n Fair Value sonstiges Ergebnis\n \n Fair Value erfolgs-wirksam\n \n Fair Value Hierarchie \n \n Fair Value am 31.12.2021\n
\n Aktiva \n
\n \u00dcbrige Finanzanlagen \n \n FVTOCI \n \n 28.586\n \n 28.586\n \n Stufe 3\n \n 28.586\n
\n \u00dcbrige Finanzanlagen \n \n FVTPL\n \n 488\n \n 488\n \n Stufe 3\n \n 488\n
\n \u00dcbrige Finanzanlagen\n \n FVTPL\n \n 5.786\n \n 5.786\n \n Stufe 1\n \n 5.786\n
\n Forderungen aus Lieferungen und Leistungen\n \n AC\n \n 913.794\n \n 913.794\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n AC\n \n 157.768\n \n 157.768\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 39.901\n \n 39.901\n \n Stufe 1\n \n 39.901\n
\n Sonstige finanzielle Verm\u00f6genswerte\n \n FVTPL\n \n 23.614\n \n 23.614\n \n Stufe 3\n \n 23.614\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 2.273\n \n 2.273\n \n Stufe 2\n \n 2.273\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Passiva\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n AC\n \n 52.949\n \n 52.949\n \n Stufe 3\n \n 54.357\n
\n variabel verzinst\n \n AC\n \n 241.795\n \n 241.795\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n AC\n \n 13.250\n \n 13.250\n \n Stufe 3\n \n 13.366\n
\n variabel verzinst\n \n AC\n \n 54.740\n \n 54.740\n
\n Leasingverbindlichkeiten\n 1\n \n 376.879\n \n 376.879\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n AC\n \n 1.163.968\n \n 1.163.968\n
\n Sonstige finanzielle Verbindlichkeiten\n \n AC\n \n 57.732\n \n 57.732\n
\n Derivate (ohne Hedgebeziehung)\n \n FVTPL\n \n 10.513\n \n 10.513\n \n Stufe 2\n \n 10.513\n
\n Derivate (mit Hedgebeziehung)\n \n 934\n \n 934\n \n Stufe 2\n \n 934\n
\n Nach Kategorien\n
\n Financial Assets at Amortised Cost\n \n AC\n \n 1.071.562\n \n 1.071.562\n
\n Liquide Mittel\n \n 765.034\n \n 765.034\n
\n Fair Value through Profit & Loss\n \n FVTPL\n \n 61.549\n \n 61.549\n
\n Fair Value through OCI \n \n FVTOCI\n \n 28.586\n \n 28.586\n
\n Financial Liabilities at Amortised Cost\n \n AC\n \n 1.584.434\n \n 1.584.434\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n
\n Angaben zu Fair Value bilanzierten Finanzinstrumenten Stufe 3\n
\n \n

\n \n Zur Bewertung des Hybridkapitals in H\u00f6he von TEUR\u00a025.330 gegen\u00fcber der UBM Development AG wurden untenstehende Inputfaktoren (Pricingkriterien) wie folgt herangezogen: \n \n

\n \n

\n \n \u2013 Mid Swap\n \n

\n \n

\n \n \u2013 Credit Spread UBM-Anleihe (Z-Spread) \n \n

\n \n

\n \n \u2013 Hybrid Spread\n \n

\n \n

\n \n Die Summe dieser Faktoren w\u00fcrde einem aktuellen Pricing der Hybridanleihe entsprechen. \n \n

\n \n

\n \n Im zweiten Schritt wurden das aktuelle Pricing und die vertraglich vereinbarte Kuponh\u00f6he verglichen und so die notwendigen Zu-/Abschl\u00e4ge ermittelt.\n \n

\n \n

\n \n \u2013 Ist das aktuelle Marktpricing h\u00f6her als der vertraglich vereinbarte Kupon, erfolgt eine Abwertung des Nominalbetrags. \n \n

\n \n

\n \n \u2013 Ist das aktuelle Marktpricing niedriger als der vertraglich vereinbarte Kupon, erfolgt eine Aufwertung des Nominalbetrags.\n \n

\n \n
\n Per 31. Dezember 2021 ergab sich somit folgende Bewertung:\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Mid Swap\n \n Credit Spread\n \n Hybrid Spread\n \n Hybridkupon in %\n
\n Stand 31.12.2021\n \n 1,6\n \n 248,91\n \n 276\n \n 5,27\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Hybridkapital\n
\n Stand 1.1.2022\n \n 25.515\n
\n Abg\u00e4nge\n \n -25.515 \n
\n Stand 31.12.2022\n \n - \n
\n
\n
\n
\n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n
\n Sensitivit\u00e4ten und Beziehungszusammenh\u00e4nge\n
\n \n

\n \n Die eingesetzte Bewertungsmethode ist den Schwankungen der drei Inputfaktoren, oben definiert als Pricingkriterien, ausgesetzt. Jede \u00c4nderung einzelner Faktoren resultiert in einer entsprechenden \u00c4nderung der Bewertung (z. B. erh\u00f6ht sich der Mid Swap um 1\u00a0BP, wird die Forderung um 1\u00a0BP abgewertet).\n \n

\n \n

\n \n Etwaige Wechselwirkungen bleiben unber\u00fccksichtigt, da weder von einer signifikant negativen, noch von einer signifikant positiven Korrelation ausgegangen werden kann, d. h. jede einzelne Ver\u00e4nderung erh\u00f6ht die Gesamtbewertung im entsprechenden Ausma\u00df. \n \n

\n \n

\n 41.1.2. Nettoergebnisse nach Bewertungskategorien\n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2022\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 14.080 \n \n - \n \n - \n \n - \n \n 14.080 \n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n -420 \n \n -604 \n \n - \n \n -475 \n \n -1.499 \n
\n Fair Value through OCI\n \n FVTOCI\n \n 1.486 \n \n -313 \n \n 396 \n \n 1.569 \n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -12.173 \n \n - \n \n - \n \n - \n \n -12.173 \n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Aus der Folgebewertung \n
\n in TEUR\n \n Aus Zinsen/ Ergebnisse\n \n Zum Fair Value\n \n Wert-
berichtigung\n 		\n Aus Abgang\n \n Nettoergebnis
2021\n
\n Financial Assets at
Amortised Cost\n 		\n AC\n \n 6.421\n \n - \n \n - \n \n - \n \n 6.421\n
\n Fair Value through
Profit & Loss\n 		\n FVTPL\n \n 1.051\n \n 186\n \n - \n \n -242\n \n 995\n
\n Fair Value through OCI\n \n FVTOCI\n \n 2.519\n \n -632\n \n -497\n \n -2.668\n \n -1.278\n
\n Financial Liabilities at
Amortised Cost\n 		\n AC\n \n -11.933\n \n - \n \n - \n \n - \n \n -11.933\n
\n
\n
\n
\n \n

41.2. Kapitalrisikomanagement

\n \n

\n \n Das Kapitalmanagement des Konzerns zielt auf eine substanzielle St\u00e4rkung der Eigenmittel und den Erhalt einer niedrigen Verschuldung ab. \n \n

\n \n

\n \n Im Berichtsjahr ist das Eigenkapital um rund TEUR\u00a025.485 gesunken, dies insbesondere aufgrund der im Februar 2022 vorgenommenen Reduzierung des Hybridkapitals um TEUR\u00a051.075 durch R\u00fcckf\u00fchrung der zu diesem Zeitpunkt noch ausstehenden Hybridanleihe 2017. \n \n

\n \n

\n \n Deswegen und auch aufgrund der im Ausma\u00df von 2,0 % gestiegenen Bilanzsumme reduzierte sich die Eigenkapitalquote von 20,3\u00a0% auf 19,3\u00a0%.\n \n

\n \n

\n \n Die Nettoverschuldung ist definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen (z. B. Fondszertifikate, Termingelder), Schuldscheindarlehen sowie kurz- und langfristige Finanzverbindlichkeiten exklusive Derivate mit negativem Marktwert. \n \n

\n \n

\n \n Die Net Cash Position betrug TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322) und reduzierte sich somit um TEUR\u00a06.372.\n \n

\n \n

\n \n Die Kontrolle des Kapitalrisikomanagements erfolgt \u00fcber die Net Gearing Ratio. Diese ist definiert als Net Cash bzw. Net Debt dividiert durch das Eigenkapital. Das Net Gearing lag im Jahr 2022 bei -0,07 (Vorjahr: -0,08) und ist somit im Jahresvergleich um 0,01 leicht angestiegen.\n \n

\n \n

\n \n Zusammensetzung Net Cash/Net Debt und Net Gearing Ratio:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Net Cash/Net Debt
31.12.2021\n 		\n Net Cash/Net Debt
31.12.2022\n 		\n Ver\u00e4nderung\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 374.418\n \n 2.461\n
\n Finanzverbindlichkeiten\n \n 362.734\n \n 222.570\n \n 140.164\n
\n Liquide Mittel\n \n -765.034\n \n -655.803\n \n -109.231\n
\n Fondszertifikate\n \n -39.901\n \n -135\n \n -39.766\n
\n Stand 31.12.2022\n \n -65.322\n \n -58.950\n \n -6.372\n
\n Eigenkapital\n \n 824.410\n \n 798.925\n \n 25.485\n
\n Net Gearing Ratio\n \n -0,08\n \n -0,07\n \n -0,01\n
\n Free Cashflow\n \n 190.614\n
\n R\u00fcckkauf Eigene Aktien\n \n -2.900\n
\n Finanzverbindlichkeiten aufgrund Konsolidierungskreis\u00e4nderungen\n \n -82\n
\n Verkauf Fond\n s\n zertifikate\n \n -38.604\n
\n Leasingverbindlichkeiten\n \n -63.839\n
\n Tilgung Genussrechts-/Hybridkapital\n \n -51.075\n
\n Zinsen Genussrechts-/Hybridkapital und Aussch\u00fcttungen inklusive Aussch\u00fcttungen \n \n
\n \n an nicht\n \n kontrollierende Gesellschafter von Tochterunternehmen\n 		\n -39.153\n
\n Sonstiges (W\u00e4hrungsdifferenzen, Umgliederungen etc.)\n \n -1.333\n
\n -6.372\n
\n
\n
\n
\n \n

41.3. Ziele des Finanzrisikomanagements

\n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n

41.4. Liquidit\u00e4tsrisiko

\n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n

41.5. Zinsrisikomanagement

\n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n

41.10. Kreditrisiko

\n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f29700": { "value": "\n \n \n \n
\n Bewertungsgrundlagen\n
\n \n \n \n \n \n \n \n

\n \n Jedes Finanzinstrument, das in den Anwendungsbereich von IFRS 9 f\u00e4llt, wird je nach zugrunde liegendem Gesch\u00e4ftsmodell und den vertraglich vereinbarten Zahlungsstrombedingungen in Bewertungskategorien klassifiziert. Finanzielle Verm\u00f6genswerte und Verbindlichkeiten werden zum Erf\u00fcllungstag erfasst und bei Erstansatz zum beizulegenden Zeitwert bewertet. In der Folgeperiode werden diese je nach Bewertungskategorie zu fortgef\u00fchrten Anschaffungskosten oder zum beizulegenden Zeitwert bewertet.\n \n

\n \n \n \n \n \n \n \n

\n \n F\u00fcr Finanzinstrumente, die zu fortgef\u00fchrten Anschaffungskosten (Amortised Cost) oder erfolgsneutral zum beizulegenden Zeitwert (FVOCI) bewertet werden, ist hinsichtlich Wertberichtigungen das Expected-Credit-Loss-Modell anzuwenden. Dabei ist zum Zugangszeitpunkt eine Risikovorsorge in H\u00f6he des 12-Monats-Expected-Credit-Loss (Stufe 1) zu bilden. Bei einer signifikanten Verschlechterung des Kreditrisikos erfolgt die Ber\u00fccksichtigung des Lifetime-Expected-Credit-Loss (Stufe 2). Bei Eintritt von objektiven Hinweisen auf eine tats\u00e4chliche Wertminderung erfolgt die Einstufung in Stufe 3.\n \n

\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f30083": { "value": "\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR \n \n Net Cash/Net Debt
31.12.2021\n 		\n Net Cash/Net Debt
31.12.2022\n 		\n Ver\u00e4nderung\n
\n Leasingverbindlichkeiten\n \n 376.879\n \n 374.418\n \n 2.461\n
\n Finanzverbindlichkeiten\n \n 362.734\n \n 222.570\n \n 140.164\n
\n Liquide Mittel\n \n -765.034\n \n -655.803\n \n -109.231\n
\n Fondszertifikate\n \n -39.901\n \n -135\n \n -39.766\n
\n Stand 31.12.2022\n \n -65.322\n \n -58.950\n \n -6.372\n
\n Eigenkapital\n \n 824.410\n \n 798.925\n \n 25.485\n
\n Net Gearing Ratio\n \n -0,08\n \n -0,07\n \n -0,01\n
\n Free Cashflow\n \n 190.614\n
\n R\u00fcckkauf Eigene Aktien\n \n -2.900\n
\n Finanzverbindlichkeiten aufgrund Konsolidierungskreis\u00e4nderungen\n \n -82\n
\n Verkauf Fond\n s\n zertifikate\n \n -38.604\n
\n Leasingverbindlichkeiten\n \n -63.839\n
\n Tilgung Genussrechts-/Hybridkapital\n \n -51.075\n
\n Zinsen Genussrechts-/Hybridkapital und Aussch\u00fcttungen inklusive Aussch\u00fcttungen \n \n
\n \n an nicht\n \n kontrollierende Gesellschafter von Tochterunternehmen\n 		\n -39.153\n
\n Sonstiges (W\u00e4hrungsdifferenzen, Umgliederungen etc.)\n \n -1.333\n
\n -6.372\n
\n
\n
\n
\n \n \n \n

41.3. Ziele des Finanzrisikomanagements

\n \n \n \n

\n \n Das Management der Risiken im Finanzbereich, insbesondere des Liquidit\u00e4tsrisikos und des Zins- und W\u00e4hrungsrisikos, ist durch Konzernrichtlinien einheitlich geregelt. Ziel des Managements ist, die Risiken so weit als m\u00f6glich zu minimieren. Hierzu werden je nach Einsch\u00e4tzung des Risikos ausgew\u00e4hlte derivative und nicht derivative Sicherungsinstrumente eingesetzt. Grunds\u00e4tzlich werden jedoch nur die Risiken besichert, die Auswirkungen auf den Cashflow des Konzerns haben. Derivative Finanzinstrumente werden ausschlie\u00dflich als Sicherungsinstrument genutzt, d. h. f\u00fcr Handels- oder andere spekulative Zwecke kommen sie nicht zum Einsatz. \n \n

\n \n \n \n

\n \n S\u00e4mtliche Absicherungsgesch\u00e4fte werden durch das Group Treasury zentral abgeschlossen, soweit nicht andere Konzerngesellschaften im Einzelfall zu einer Transaktion au\u00dferhalb des Group Treasury autorisiert sind. Zur \u00dcberwachung und Steuerung bestehender Risiken im Geld- und Devisenhandel ist ein den Anforderungen entsprechendes internes Kontrollsystem (IKS) implementiert. S\u00e4mtliche Aktivit\u00e4ten des Group Treasury unterliegen einer strikten Risiko- und Abwicklungskontrolle. Eckpfeiler ist die Funktionstrennung in Handel, Abwicklung und Buchhaltung. \n \n

\n \n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n

41.5. Zinsrisikomanagement

\n \n \n \n

\n \n Das Zinsrisiko des Konzerns ist definiert als das Risiko steigender Aufwands- oder sinkender Ertragszinsen aus Finanzpositionen und resultiert bei der PORR f\u00fcr die Finanzverbindlichkeiten aus dem Szenario steigender Zinsen, insbesondere im kurzfristigen Bereich. Dagegen wirkt ein Anstieg der kurzfristigen Zinsen im Bereich der liquiden Mittel positiv und f\u00fchrt zu einem Anstieg der Ertragszinsen. Etwaige\u00a0k\u00fcnftig notwendige Absicherungstransaktionen werden durch das Group Treasury abgeschlossen. Zum Bilanzstichtag erfolgte das Risikomanagement mit nicht derivativen Instrumenten sowie mit sieben Interest Rate Swaps (IRS) in H\u00f6he von TEUR\u00a0171.000. Davon sind sechs derivative Absicherungen als Cashflow Hedge designiert. Die Grundgesch\u00e4fte der Zinsswaps sind die aufgenommenen Finanzierungen durch Schuldscheindarlehen mit variabler EURIBOR-Verzinsung, ein Kredit sowie variabel verzinste Ger\u00e4teleasingvereinbarungen. Alle IRS beziehen sich auf den Austausch variabler Zinsstr\u00f6me gegen fixe Zinsstr\u00f6me. Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der IRS einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a03.041 (Vorjahr: TEUR\u00a0-934).\n \n

\n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 h\u00e4lt die Gruppe folgende derivative Finanzinstrumente zur Sicherung von Zinsrisiken:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Derivat\n \n Beginn\n \n Ende\n \n Referenzwert in TEUR\n \n Fixierter Zinssatz in %\n \n Referenzzinssatz\n \n Marktwert 31.12.2022\n \n Marktwert 31.12.2021\n
\n Zinsswap\n \n 12.8.2021\n \n 14.8.2023\n \n 30.000\n \n 0,9\n \n 6-Monats-EURIBOR\n \n 295\n \n -516\n
\n Zinsswap\n \n 13.8.2020\n \n 14.2.2022\n \n 40.000\n \n 0,84\n \n 6-Monats-EURIBOR\n \n -\n \n -173\n
\n Zinsswap\n \n 14.2.2022\n \n 13.2.2024\n \n 10.000\n \n 1,342\n \n 6-Monats-EURIBOR\n \n 170\n \n -245\n
\n Zinsswap\n \n 16.8.2022\n \n 03.7.2024\n \n 22.000\n \n 2,069\n \n 6-Monats-EURIBOR\n \n 264\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 16.2.2026\n \n 30.000\n \n 2,288\n \n 6-Monats-EURIBOR\n \n 639\n \n -\n
\n Zinsswap\n \n 16.8.2022\n \n 15.2.2024\n \n 30.000\n \n 1,882\n \n 6-Monats-EURIBOR\n \n 310\n \n -\n
\n Zinsswap\n \n 16.6.2022\n \n 28.2.2029\n \n 19.000\n \n 2,245\n \n 6-Monats-EURIBOR\n \n 371\n \n -\n
\n Zinsswap\n \n 30.6.2022\n \n 30.6.2026\n \n 30.000\n \n 2,143\n \n 6-Monats-EURIBOR\n \n 992\n \n -\n
\n
\n
\n
\n \n \n \n \n

\n \n Eine Analyse der floatierenden Zinsposition per 31. Dezember 2022 in H\u00f6he von rund TEUR\u00a052.742 zeigt folgende Sensitivit\u00e4ten, die unter dem Szenario einer Zinssenkung von 0,08 PP und 0,46 PP ermittelt wurden. Das Ausma\u00df der Zinssenkung leitet sich aus den in 2022 durchschnittlich f\u00fcr den 3-Monats- und 6-Monats-EURIBOR gemessenen t\u00e4glichen Zins\u00e4nderungen ab. Bei einer Wahrscheinlichkeit von 67\u00a0% betr\u00e4gt die Zinsbandbreite 8\u00a0BP und bei einer Wahrscheinlichkeit von 99\u00a0% betr\u00e4gt die Zinsbandbreite 46\u00a0BP. In Folge haben wir die Auswirkung auf die Zinspositionen simuliert: \n \n

\n \n \n \n \n

41.6. Risiko von Rohstoffpreis\u00e4nderungen

\n \n \n \n

\n \n Das Risiko von Rohstoffpreis\u00e4nderung ist definiert als das Risiko steigender Preise gegen\u00fcber dem Kalkulationszeitpunkt des Bauprojekts. Das Risiko wird zumeist durch mittel- und langfristige Rahmenvertr\u00e4ge mit Schl\u00fcssellieferanten sowie Preisanpassungsklauseln mit Kunden gemildert. Was die Energiebeschaffung betrifft, so wird situationsbezogen ein Beschaffungsmix aus Preisbindung bzw. w\u00f6chentlichen B\u00f6rsenpreisen gew\u00e4hlt, wodurch die Preisvolatilit\u00e4t und das Risiko minimiert werden.\n \n

\n \n \n \n

\n \n Im Falle von Diesel wurden derivative Absicherungen in Form von gekauften Futures f\u00fcr den Bedarf in 2023 sowie f\u00fcr das erste Quartal 2024 abgeschlossen.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Absicherungsperiode\n \n Absicherung \n \n
\n \n (Metrische Tonnen)\n 		\n Absicherungsquote \n \n Bewertung in TEUR\n
\n 1-3/2023\n \n 3.838\n \n 53 %\n \n -242\n
\n 4-6/2023\n \n 6.101\n \n 67 %\n \n -471\n
\n 7-9/2023\n \n 6.547\n \n 64 %\n \n -493\n
\n 10-12/2023\n \n 6.101\n \n 60 %\n \n -426\n
\n 1-3/2024\n \n 2.556\n \n 36 %\n \n -240\n
\n
\n
\n
\n \n \n \n

\n \n 1 Metrische Tonne = 1.183 Liter\t\n \n

\n \n \n \n

41.7. Fremdw\u00e4hrungsrisiko

\n \n \n \n

\n \n Das Fremdw\u00e4hrungsrisiko wird in der PORR Gruppe transaktionsorientiert behandelt und resultiert aus Bauauftr\u00e4gen bzw. aus Finanzierungen im Zusammenhang mit solchen Vertr\u00e4gen. Konzernpolitik ist es, die operativen Fremdw\u00e4hrungsrisiken zur G\u00e4nze abzusichern. Nach Ma\u00dfgabe der jeweiligen funktionalen W\u00e4hrung der Konzerneinheit, die den Auftrag abwickelt, wird zun\u00e4chst danach getrachtet, die Leistungsvertr\u00e4ge in den jeweils korrespondierenden Landesw\u00e4hrungen abzuschlie\u00dfen. Dies geschieht in jenem Umfang, in dem die zu erbringenden Leistungen lokal generiert werden. Gelingt dies nicht oder m\u00fcssen Leistungen in anderen W\u00e4hrungen beigestellt werden, wird das daraus resultierende Risiko mittels Sicherungsgesch\u00e4ften abgesichert. An derivativen Finanzinstrumenten werden vom Group Treasury ausschlie\u00dflich Devisentermingesch\u00e4fte und Fremdw\u00e4hrungsoptionen der ersten Generation eingesetzt (siehe Erl\u00e4uterung 41.8).\n \n

\n \n \n \n

\n \n Per 31. Dezember 2022 ergaben sich folgende W\u00e4hrungspositionen f\u00fcr den Gesamtkonzern:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n EUR\n \n EURPLN\n \n 1.883\n
\n QAR\n \n QAREUR\n \n 1.242\n
\n EUR\n \n EURGBP\n \n 401\n
\n EUR\n \n EURRON\n \n 340\n
\n AED\n \n AEDEUR\n \n 292\n
\n EUR\n \n EURQAR\n \n 150\n
\n USD\n \n USDEUR\n \n 62\n
\n EUR\n \n EURCZK\n \n 57\n
\n GBP\n \n GBPEUR\n \n 46\n
\n EUR\n \n EURCHF\n \n 29\n
\n div.\n \n div.\n \n 18\n
\n
\n
\n
\n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n

\n \n Die dargestellten W\u00e4hrungspositionen sind lediglich im Rahmen der jeweiligen Bilanzw\u00e4hrung der Gesellschaften saldiert, Korrelationen zwischen den einzelnen W\u00e4hrungspaaren bleiben unber\u00fccksichtigt. Der VAR, bewertet mit einer zehnt\u00e4gigen Behaltedauer und einem Konfidenzniveau in H\u00f6he von 95\u00a0%, betr\u00e4gt TEUR\u00a04.996.\n \n

\n \n \n \n

\n \n Der VAR auf Konzernebene, bei Saldierung der Positionen \u00fcber die Bilanzw\u00e4hrungen hinweg sowie mit Ber\u00fccksichtigung von Korrelationen zwischen den W\u00e4hrungspaaren, betr\u00e4gt TEUR\u00a01.844.\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Bilanzw\u00e4hrung\n \n W\u00e4hrungspaar\n \n VAR\n 1\n in TEUR\n
\n PLN\n \n PLNEUR\n \n 757\n
\n QAR\n \n QAREUR\n \n 596\n
\n RON\n \n RONEUR\n \n 191\n
\n AED\n \n AEDEUR\n \n 156\n
\n GBP\n \n GBPEUR\n \n 101\n
\n USD\n \n USDEUR\n \n 44\n
\n CZK\n \n CZKEUR\n \n 12\n
\n HUF\n \n HUFEUR\n \n 3\n
\n RSD\n \n RSDEUR\n \n 1\n
\n NOK\n \n NOKEUR\n \n -6\n
\n CHF\n \n CHFEUR\n \n -11\n
\n
\n
\n
\n \n \n \n

\n 1 VAR = Value At Risk bei einem einseitigen 95 %igen Konfidenzintervall, dies entspricht der 1,96-fachen Standardabweichung und einer Positionsbehaltedauer von 10 Tagen.\n

\n \n \n \n

41.8. Sicherung von W\u00e4hrungsrisiken

\n \n \n \n

\n \n Die PORR Gruppe hat zum 31.\u00a0Dezember\u00a02022 Devisentermingesch\u00e4fte in H\u00f6he von TEUR\u00a0380.949 (Vorjahr: TEUR\u00a0387.298) abgeschlossen, davon betrugen TEUR\u00a0275.141 Termink\u00e4ufe und TEUR\u00a0105.808 Terminverk\u00e4ufe. TEUR\u00a0191.279 (Vorjahr: TEUR\u00a0166.846) dienen der Absicherung von Projekt-Cashflows und der Rest in H\u00f6he von rund TEUR\u00a0189.669 (Vorjahr: TEUR\u00a0220.452) der Absicherung innerkonzernaler Finanzierungen. \n \n

\n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 ergab die Marktbewertung der offenen Devisentermingesch\u00e4fte einen beizulegenden Zeitwert in H\u00f6he von TEUR\u00a01.397. Im Gesch\u00e4ftsjahr 2022 wurde aus der Ver\u00e4nderung der beizulegenden Zeitwerte von Devisentermingesch\u00e4ften insgesamt ein Ertrag in H\u00f6he von TEUR\u00a09.637 im Gewinn oder Verlust erfasst.\n \n

\n \n \n \n

\n \n Die folgenden Tabellen zeigen aus Sicht des 31.\u00a0Dezember\u00a02022 die voraussichtlichen, vertraglichen F\u00e4lligkeiten der Zahlungen aus Devisentermingesch\u00e4ften, d. h. wann die Zahlungen aus dem Grundgesch\u00e4ft erwartet werden:\n \n

\n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Termineinkauf F\u00e4lligkeit\n \n CHF\n \n GBP\n \n NOK\n \n PLN\n \n QAR\n \n AED\n \n SGD\n \n Summe\n
\n 1-3/2023\n \n 54.217\n \n 720\n \n 3.353\n \n 29.641\n \n 84.175\n \n 21.463\n \n 11.822\n \n 205.391\n
\n 4-6/2023\n \n 761\n \n 6.296\n \n 9.033\n \n 16.090\n
\n 7-9/2023\n \n 789\n \n 2.894\n \n 3.683\n
\n 10-12/2023\n \n 12.975\n \n 1.588\n \n 5.453\n \n 20.016\n
\n 2024\n \n 3.247\n \n 582\n \n 3.829\n
\n 2025\n \n 26.131\n \n 26.131\n
\n
\n
\n
\n \n \n \n

41.10. Kreditrisiko

\n \n \n \n

\n \n Das Risiko bei Forderungen gegen\u00fcber Kunden kann aufgrund der breiten Streuung und einer permanenten Bonit\u00e4tspr\u00fcfung grunds\u00e4tzlich als gering eingestuft werden. Branchenspezifisch fallen Vorleistungen durch den Generalunternehmer an, die erst sp\u00e4ter durch Zahlungen abgedeckt werden. Zur Absicherung eines etwaigen Ausfallrisikos ist eine Bonit\u00e4tspr\u00fcfung zwingend vorgeschrieben und es werden weitestgehend Sicherheitsleistungen vereinbart.\n \n

\n \n \n \n

\n \n Das Ausfallrisiko bei anderen auf der Aktivseite ausgewiesenen origin\u00e4ren Finanzinstrumenten ist ebenfalls als gering anzusehen, da die Vertragspartner Finanzinstitute und andere Schuldner mit bester Bonit\u00e4t sind. Der Buchwert der finanziellen Verm\u00f6genswerte stellt das maximale Ausfallrisiko dar. Soweit bei finanziellen Verm\u00f6genswerten Ausfallrisiken erkennbar sind, wird diesen Risiken durch Wertberichtigungen Rechnung getragen. Es bestehen hohe offene Forderungen vor allem aus Infrastruktur- und Hochbauprojekten gegen\u00fcber \u00f6ffentlichen Auftraggebern bzw. \u00f6ffentlichen und privaten Unternehmen. Ansonsten liegen keine operativen Risikokonzentrationen aufgrund hoher offener Betr\u00e4ge bei einzelnen Schuldnern vor.\n \n

\n \n \n \n

\n \n Zum 31.\u00a0Dezember\u00a02022 betr\u00e4gt das maximale Kreditrisiko TEUR\u00a01.940.527 (Vorjahr: TEUR\u00a01.961.614) und besteht im Wesentlichen in Bezug auf \u00fcbrige Finanzanlagen, sonstige finanzielle Verm\u00f6genswerte, Forderungen aus Lieferungen und Leistungen sowie liquide Mittel.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f30327": { "value": "\n \n \n

41.4. Liquidit\u00e4tsrisiko

\n \n \n \n \n \n

\n \n Das Liquidit\u00e4tsrisiko ist definiert als das Risiko, dass Verbindlichkeiten bei F\u00e4lligkeit nicht beglichen werden k\u00f6nnen. Das Management des Liquidit\u00e4tsrisikos basiert auf einer im Zuge der konzernalen Ergebnisplanung und Vorschaurechnung integrierten Finanzplanung, die ihren Ausgang auf operativer Ebene nimmt. Neben dem operativen Teil werden s\u00e4mtliche liquidit\u00e4tswirksame Finanzthemen wie F\u00e4lligkeiten aus Finanz- und Kapitalmarkttransaktionen, Zinsen und Dividenden in Entsprechung der Konzernverantwortung zentral geplant.\n \n

\n \n \n \n \n \n

\n \n Die Gruppe weist zum Jahresultimo 2022 einen Liquidit\u00e4tsstand in H\u00f6he von TEUR\u00a0655.803 aus, der f\u00fcr den im Bau typischen saisonalen Liquidit\u00e4tsspitzenbedarf von April bis November, zur R\u00fcckf\u00fchrung f\u00e4lliger Kredite und SSD-Tranchen und f\u00fcr potenzielle Firmenzuk\u00e4ufe dient. Sollte sich dar\u00fcber hinaus ein Liquidit\u00e4tsbedarf ergeben, k\u00f6nnte dieser durch die Ausn\u00fctzung bestehender Cashlinien abgedeckt werden.\n \n

\n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 betr\u00e4gt das Net Cash, definiert als Saldo aus liquiden Mitteln, Veranlagungen im kurz- und langfristigen Verm\u00f6gen, kurz- und langfristige Leasing-und Finanzverbindlichkeiten, TEUR\u00a058.950 (Vorjahr: TEUR\u00a065.322).\n \n

\n \n \n \n \n \n

\n \n Die kurzfristigen und langfristigen Leasing- und Finanzverbindlichkeiten betragen TEUR\u00a0596.988 (Vorjahr: TEUR\u00a0739.613) und sind durch die liquiden Mittel \u00fcberdeckt. \n \n

\n \n \n \n \n \n

\n \n Per 31.\u00a0Dezember\u00a02022 existieren nicht ausgen\u00fctzte verbriefte Kreditlinien bei Banken in H\u00f6he von TEUR\u00a0293.400 (Vorjahr: TEUR\u00a0234.000), die zur unmittelbaren Refinanzierung von Finanzverbindlichkeiten herangezogen werden k\u00f6nnten. Hinsichtlich einger\u00e4umter und ausgenutzter Avalkreditlinien wird auf die Erl\u00e4uterung 38 verwiesen.\n \n

\n \n \n \n \n \n

\n \n Die disponible Liquidit\u00e4t per 31.\u00a0Dezember\u00a02022, definiert als die Summe der Habenst\u00e4nde der disponiblen Bankkonten, Festgelder, sowie der verbrieften, nicht ausgenutzten Geldmarktlinien, betr\u00e4gt TEUR\u00a0949.338 (Vorjahr: TEUR\u00a01.007.935).\n \n

\n \n \n \n \n \n \n \n \n \n
\n Liquidit\u00e4ts- und Zinstabelle\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2023\n \n 4 \u2013 12/2023\n \n 2024 \u2013 2027\n \n ab 2028\n
\n Schuldscheindarlehen\n
\n fix verzinst\n \n 1,76 %\n \n 7.847\n \n -\n \n 42.114\n \n -\n
\n variabel verzinst\n \n 2,42 %\n \n 6.647\n \n 33.653\n \n 99.936\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,49 %\n \n 858\n \n 2.469\n \n 7.540\n \n 2.876\n
\n variabel verzinst\n \n 1,76 %\n \n 7.164\n \n 2.199\n \n 14.885\n \n 7.673\n
\n Leasingverbindlichkeiten\n \n 2,60 %\n \n 17.268\n \n 49.032\n \n 177.080\n \n 230.423\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.070.325\n \n 23.775\n \n 59.122\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Durchschnitts-verzinsung\n \n Undiskontierte Zahlungsabfl\u00fcsse\n
\n in TEUR\n \n bis 3/2022\n \n 4 \u2013 12/2022\n \n 2023 \u2013 2026\n \n ab 2027\n
\n Schuldscheindarlehen\n
\n fix verszinst\n \n 1,78 %\n \n 847\n \n 96\n \n 55.058\n \n - \n
\n variabel verzinst\n \n 1,63 %\n \n 32.013\n \n 1.760\n \n 218.179\n \n -\n
\n Verbindlichkeiten gegen\u00fcber Kreditinstituten\n
\n fix verzinst\n \n 1,99 %\n \n 3.458\n \n 2.086\n \n 8.066\n \n 81\n
\n variabel verzinst\n \n 1,64 %\n \n 5.140\n \n 18.865\n \n 21.668\n \n 10.417\n
\n Leasingverbindlichkeiten\n \n 1,69 %\n \n 17.663\n \n 49.087\n \n 176.879\n \n 233.592\n
\n Verbindlichkeiten aus Lieferungen und Leistungen\n \n unverzinslich\n \n 1.031.478\n \n 15.840\n \n 53.855\n \n -\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n

\n \n Die Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften sowie die sonstigen finanziellen Verbindlichkeiten f\u00fchren im Wesentlichen analog zur Fristigkeit in H\u00f6he der Buchwerte zu Geldabfl\u00fcssen.\n \n

\n \n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Niedrigerer Zinsertrag f\u00fcr das Jahr 2023\n \n Niedrigerer Zinsertrag (p. a.) bei linearer
Positionsfortschreibung ab 2024\n
\n Bei Zinssenkung von 0,08 PP\n \n 50\n \n 43\n
\n Bei Zinssenkung von 0,46 PP\n \n 287\n \n 246\n
\n
\n
\n
\n \n \n \n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Cashflows in TEUR\n
\n Terminverkauf F\u00e4lligkeit\n \n PLN\n \n AED\n \n GBP\n \n QAR\n \n CHF\n \n USD\n \n Summe\n
\n 1-3/2023\n \n 33.350\n \n 476\n \n 167\n \n 152\n \n 490\n \n 34.635\n
\n 4-6/2023\n \n 26.816\n \n 451\n \n 509\n \n 27.776\n
\n 7-9/2023\n \n 14.495\n \n 14.495\n
\n 10-12/2023\n \n 5.390\n \n 1.519\n \n 6.909\n
\n 2024\n \n 21.992\n \n 21.992\n
\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f31972": { "value": "\n

42. Durchschnittliche Anzahl der Mitarbeiter

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n 2022\n \n 2021\n
\n Angestellte\n
\n Inland\n \n 3.638\n \n 3.741\n
\n Ausland\n \n 5.346\n \n 5.116\n
\n Arbeiter\n
\n Inland\n \n 6.879\n \n 7.158\n
\n Ausland\n \n 4.369\n \n 4.162\n
\n Mitarbeiter gesamt \n 1\n \n 20.232\n \n 20.177\n
\n davon vollkonsolidiert\n
\n Angestellte\n \n 8.983\n \n 9.335\n
\n Arbeiter\n \n 11.153\n \n 10.795\n
\n Gesamt vollkonsolidiert\n \n 20.136\n \n 20.130\n
\n
\n
\n
\n \n

\n \n 1\tbezogen auf Produktionsleistung\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f32087": { "value": "\n

43. Gesch\u00e4ftsbeziehungen zu nahestehenden Unternehmen und Personen

\n \n

\n \n Nahestehende Unternehmen sind neben den Tochterunternehmen und den at-equity bilanzierten Unternehmen insbesondere die UBM-Gruppe, die Unternehmen der IGO Industries-Gruppe, da sie bzw. deren beherrschende Rechtstr\u00e4ger aufgrund der von ihr gehaltenen Aktien gemeinsam mit der Strauss-Gruppe, die von einem Mitglied des Vorstands der PORR AG ma\u00dfgeblich beeinflusst wird, die PORR AG beherrschen. Nahestehende Personen sind neben Personen und diesen nahestehenden Unternehmen, welche die PORR\u00a0AG beherrschen, die Mitglieder des Vorstands und des Aufsichtsrats der PORR AG und deren nahe Familienangeh\u00f6rige.\n \n

\n \n

\n \n \n \n

\n \n

\n \n Transaktionen zwischen den in den Konzernabschluss einbezogenen Unternehmen der Gruppe wurden im Zuge der Konsolidierung eliminiert und werden nicht weiter erl\u00e4utert. \n \n

\n \n

\n \n Das Hybridkapital der UBM Development AG in H\u00f6he von TEUR\u00a025.330 zuz\u00fcglich der Zinsen in H\u00f6he von TEUR\u00a02.186 wurde am 10.\u00a0Juni\u00a02022 an die PORR AG zur\u00fcckbezahlt.\n \n

\n \n

\n \n In den Forderungen und Verbindlichkeiten gegen\u00fcber Arbeitsgemeinschaften werden nur direkte Leistungsverrechnungen ausgewiesen.\n \n

\n \n

\n \n Die Transaktionen zwischen Unternehmen der Gruppe und ihren at-equity bilanzierten Unternehmen werden in der nachfolgenden Analyse offengelegt:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Ertr\u00e4ge\n \n Aufwendungen\n \n Forderungen \n \n Verbindlichkeiten \n
\n in TEUR\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n
\n Assoziierte \n Unternehmen\n \n 24.136\n \n 17.140\n \n 30.272\n \n 8.036\n \n 23.869\n \n 13.735\n \n 4.882\n \n 8.887\n
\n Gemeinschafts\n unternehmen\n \n 56.234\n \n 50.668\n \n 118.817\n \n 75.102\n \n 31.361\n \n 24.046\n \n 10.202\n \n 9.444\n
\n Arbeitsgemeinschaften\n \n 413.740\n \n 285.808\n \n 39.955\n \n 46.710\n \n 66.549\n \n 69.277\n \n 4.800\n \n 41.148\n
\n
\n
\n
\n \n

\n \n Die Transaktionen mit sonstigen nahestehenden Unternehmen und Mitgliedern des Managements in Schl\u00fcsselpositionen und von diesen beherrschten Unternehmen lassen sich wie folgt zusammenfassen:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n Ertr\u00e4ge\n \n Aufwendungen\n \n Forderungen \n \n Verbindlichkeiten \n
\n in TEUR\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n \n 2022\n \n 2021\n
\n Aus Lieferungen und
Leistungen\n
\n UBM-Gruppe\n \n 25.491\n \n 15.914\n \n 2.272\n \n 2.010\n \n 6.366\n \n 1.892\n \n 19\n \n 856\n
\n IGO Industries-Gruppe\n \n 801\n \n 1.553\n \n 13.744\n \n 11.674\n \n 856\n \n 932\n \n 2.640\n \n 3.006\n
\n Strauss-Gruppe\n \n 3.648\n \n 1.677\n \n 116\n \n 316\n \n 1.094\n \n 432\n \n 26\n \n 5\n
\n Kapsch-Gruppe\n \n -\n \n 162\n \n -\n \n 1.203\n \n -\n \n 9\n \n -\n \n 476\n
\n Sonstige\n \n 212\n \n 200 \n \n 322\n \n 201\n \n -\n \n 329 \n \n 2\n \n 38\n
\n Aus Finanzierungen\n
\n UBM-Gruppe\n \n 666\n \n 1.520\n \n - \n \n - \n \n -\n \n 28.435\n \n -\n \n 240\n
\n
\n
\n
\n \n

\n \n Die Au\u00dfenst\u00e4nde sind nicht besichert und werden in bar beglichen. Mit Ausnahme von zugunsten at-equity bilanzierten Unternehmen gew\u00e4hrten Garantien bzw. \u00fcbernommenen Haftungen von insgesamt TEUR\u00a00 (Vorjahr: TEUR\u00a02.347), f\u00fcr die in der Regel ein Entgelt nicht berechnet wird, wurden weder Garantien gegeben, noch solche genommen. Es wurden weder Wertberichtigungen f\u00fcr von nahestehenden Unternehmen oder Personen geschuldete Betr\u00e4ge gebildet, noch wurde ein Forderungsausfall im Berichtsjahr verbucht.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f32505": { "value": "\n \n

44. Ereignisse nach dem Bilanzstichtag und sonstige Angaben

\n \n \n \n

\n \n Der Vorstand der PORR AG hat den Konzernabschluss am 22.\u00a0M\u00e4rz\u00a02023 zur Weitergabe an den Aufsichtsrat freigegeben.\n \n

\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f32506": { "value": "\n

44. Ereignisse nach dem Bilanzstichtag und sonstige Angaben

\n \n

\n \n Mit dem Ziel das Finanzierungsportfolio signifikant zu verl\u00e4ngern wurden per 15.\u00a0Februar\u00a02023 neue Schuldscheindarlehen in H\u00f6he von EUR\u00a0140\u00a0Mio. begeben. Davon haben EUR\u00a033\u00a0Mio. eine dreij\u00e4hrige, EUR\u00a087\u00a0Mio. eine f\u00fcnfj\u00e4hrige und EUR\u00a020\u00a0Mio. eine siebenj\u00e4hrige Laufzeit. Gleichzeitig wurden per 9.\u00a0Februar\u00a02023 vorzeitig EUR\u00a059\u00a0Mio. Schuldscheindarlehen, alle mit einem Laufzeitende August\u00a02023 und 2024 sowie am 28. Februar 2023 weitere EUR\u00a010\u00a0Mio. mit einem Laufzeitende Februar 2024, somit insgesamt EUR\u00a069,5 Mio., zur\u00fcckgef\u00fchrt.\n \n

\n \n

\n \n Der Vorstand der PORR AG hat den Konzernabschluss am 22.\u00a0M\u00e4rz\u00a02023 zur Weitergabe an den Aufsichtsrat freigegeben.\n \n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f32518": { "value": "\n

45. Honorare der Konzernabschlusspr\u00fcfer

\n \n

\n \n Die folgende Tabelle gibt einen \u00dcberblick \u00fcber die im Gesch\u00e4ftsjahr als Aufwand erfassten Honorare der Konzernabschlusspr\u00fcfer:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n BDO Assurance GmbH\n
\n in TEUR\n \n 2022\n \n 2021\n
\n Abschlusspr\u00fcfungen\n \n 301\n \n 287\n
\n Sonstige Best\u00e4tigungsleistungen\n \n 528\n \n 542\n
\n Sonstige Beratungsleistungen\n \n 35\n \n 252\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } }, "f32571": { "value": "\n

46. Organe der Gesellschaft

\n \n

\n Mitglieder des Vorstands \n

\n \n

\n \n Ing. Karl-Heinz Strauss, MBA, FRICS, Vorsitzender\n \n

\n \n

\n \n Mag. Klemens Eiter (ab 1. Mai 2022)\n \n

\n \n

\n \n Ing. Josef Pein \n \n

\n \n

\n \n Dipl.-Ing. J\u00fcrgen Raschendorfer\n \n

\n \n

\n Mitglieder des Aufsichtsrats\n

\n \n

\n \n DDr. Karl Pistotnik, Vorsitzender\n \n

\n \n

\n \n Dipl.-Ing. Klaus Ortner, Stellvertretender Vorsitzender \n \n

\n \n

\n \n Mag. Robert Gr\u00fcneis\n \n

\n \n

\n \n Dr. Walter Knirsch \n \n

\n \n

\n \n Dipl.-Ing. Iris Ortner, MBA\n \n

\n \n

\n \n Hon.-Prof. Dr. Bernhard Vanas \n \n

\n \n

\n \n Dr. Susanne Weiss \n \n

\n \n

\n \n Dr. Thomas Winischhofer, LL.M., MBA\n \n

\n \n

\n Vom Betriebsrat entsandte Mitglieder\n

\n \n

\n \n Michael Kaincz (bis 17. Juni 2022) \n \n

\n \n

\n \n Dipl.-Ing. Michael Tomitz (bis 17. Juni 2022) \n \n

\n \n

\n \n Gottfried Hatzenbichler \n \n

\n \n

\n \n Wolfgang Ringhofer\n \n

\n \n

\n \n Martina Stegner (ab 17. Juni 2022)\n \n

\n \n

\n \n Christian Supper (ab 17. Juni 2022)\n \n

\n \n

\n \n In der nachstehenden Tabelle werden die geleisteten Verg\u00fctungen f\u00fcr Manager in Schl\u00fcsselpositionen, das sind die Mitglieder des Vorstands und des Aufsichtsrats der PORR AG, nach Verg\u00fctungskategorien aufgegliedert dargestellt:\n \n

\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Verg\u00fctungen fix\n \n Verg\u00fctungen variabel\n \n Zus\u00e4tzliche Verg\u00fctungs-
bestandteile\n 		\n 2022\n
\n Verg\u00fctungen des Vorstands \n
\n Ing. Karl-Heinz Strauss, MBA, FRICS\n \n 850\n \n 850\n \n 82\n \n 1.782\n
\n Mag. Klemens Eiter\n \n 333\n \n 333\n \n 41\n \n 707\n
\n Ing. Josef Pein\n \n 500\n \n 500\n \n 134\n \n 1.134\n
\n Dipl.\n -\n Ing. J\u00fcrgen Raschendorfer\n \n 500\n \n 500\n \n 210\n \n 1.210\n
\n Gesamt\n \n 2.183\n \n 2.183 \n \n 467\n \n 4.833\n
\n davon kurzfristig f\u00e4llige Leistungen\n \n 2.183\n \n 2.183 \n \n 184\n \n 4.550\n
\n davon Leistungen nach Beendigung des
Arbeitsverh\u00e4ltnisses\n 		\n -\n \n -\n \n 283\n \n 283\n
\n Verg\u00fctungen des Aufsichtsrats \n
\n Kurzfristig f\u00e4llige Leistungen\n \n 360\n
\n
\n
\n
\n \n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n in TEUR\n \n Verg\u00fctungen fix\n \n Verg\u00fctungen variabel\n \n Zus\u00e4tzliche Verg\u00fctungs-
bestandteile\n 		\n 2021\n
\n Verg\u00fctungen des Vorstands \n
\n Ing. Karl-Heinz Strauss, MBA, FRICS\n \n 850\n \n 850\n \n 74\n \n 1.774\n
\n Dipl.-Kfm. Andreas Sauer\n \n 333\n \n 333\n \n 51\n \n 717\n
\n Dipl.-Bw. (FH) Thomas Stiegler\n \n 42\n \n 42\n \n 39\n \n 123\n
\n Ing. Josef Pein\n \n 500\n \n 500\n \n 122\n \n 1.122\n
\n Dipl.\n -\n Ing. J\u00fcrgen Raschendorfer\n \n 408\n \n 408\n \n 179\n \n 995\n
\n Gesamt\n \n 2.133\n \n 2.133 \n \n 465\n \n 4.731\n
\n davon kurzfristig f\u00e4llige Leistungen\n \n 2.133\n \n 2.133 \n \n 213\n \n 4.479\n
\n davon Leistungen nach Beendigung des
Arbeitsverh\u00e4ltnisses\n 		\n -\n \n -\n \n 252\n \n 252\n
\n Leistungen aus Anlass der Beendigung des
Arbeitsverh\u00e4ltnisses \n 1\n 		\n 1.046\n \n -\n \n -\n \n 1.046 \n
\n Verg\u00fctungen des Aufsichtsrats \n
\n Kurzfristig f\u00e4llige Leistungen\n \n 375\n
\n
\n
\n
\n \n

\n 1 F\u00fcr die Abfindung des Vorstandsvertrags von Dipl.-Kfm. Andreas Sauer und Dipl.-Bw. (FH) Thomas Stiegler\n

\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "de", "entity": "scheme:529900ARBU9SBJFNX419", "period": "2022-01-01T00:00:00/2023-01-01T00:00:00" } } } }