{ "documentInfo": { "documentType": "https://xbrl.org/2021/xbrl-json", "features": { "xbrl:canonicalValues": true }, "namespaces": { "big": "http://www.big.at/2025-12-31", "ifrs-full": "https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full", "iso4217": "http://www.xbrl.org/2003/iso4217", "scheme": "http://standards.iso.org/iso/17442", "xbrl": "https://xbrl.org/2021" }, "taxonomy": [ "http://www.big.at/big-2025-12-31.xsd" ] }, "facts": { "fact62": { "value": "1616634000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact63": { "value": "1533363000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Revenue", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact201": { "value": "-134778100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact202": { "value": "-153071000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ChangesInInventoriesOfFinishedGoodsAndWorkInProgress", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact64": { "value": "22413100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact65": { "value": "21047200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact199": { "value": "-374300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestmentProperties", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact200": { "value": "2200700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnDisposalsOfInvestmentProperties", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact66": { "value": "733004600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RawMaterialsAndConsumablesUsed", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact67": { "value": "690956000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RawMaterialsAndConsumablesUsed", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact68": { "value": "117724600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact69": { "value": "105635100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EmployeeBenefitsExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact70": { "value": "38507400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherExpenseByNature", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact71": { "value": "32593300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherExpenseByNature", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact207": { "value": "884214300.0", "decimals": -2, "dimensions": { "concept": "big:ErgebnisVorSteuernImmobilienbewertungAbschreibungenUndFinanzergebnisEbitda", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact208": { "value": "880497500.0", "decimals": -2, "dimensions": { "concept": "big:ErgebnisVorSteuernImmobilienbewertungAbschreibungenUndFinanzergebnisEbitda", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact72": { "value": "6422200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DepreciationAndAmortisationExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact73": { "value": "4718600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DepreciationAndAmortisationExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact259": { "value": "65690600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:WritedownsReversalsOfInventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact260": { "value": "7366700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:WritedownsReversalsOfInventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact74": { "value": "161525700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact75": { "value": "426730800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact76": { "value": "973627300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact77": { "value": "1295143000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact110": { "value": "-14730500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact111": { "value": "-506400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ShareOfProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact112": { "value": "17641300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact113": { "value": "7563600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherIncomeExpenseFromSubsidiariesJointlyControlledEntitiesAndAssociates", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact78": { "value": "160325400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact79": { "value": "164484000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:FinanceCosts", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact255": { "value": "17813800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherFinanceIncomeCost", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact256": { "value": "25007200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherFinanceIncomeCost", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact219": { "value": "-142511600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact220": { "value": "-139476800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:FinanceIncomeCost", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact80": { "value": "834026600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact82": { "value": "1162723500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact84": { "value": "194080100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact85": { "value": "278260000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact86": { "value": "639946500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact88": { "value": "884463500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact90": { "value": "992100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact91": { "value": "811800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToNoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact92": { "value": "638954400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact93": { "value": "883651700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact94": { "value": "205100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnCashFlowHedgesBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact95": { "value": "8295500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:GainsLossesOnCashFlowHedgesBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact96": { "value": "47200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact97": { "value": "1908000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact221": { "value": "130500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact222": { "value": "-379800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact257": { "value": "30000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact258": { "value": "-87300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact98": { "value": "258400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact100": { "value": "6095200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact102": { "value": "640204900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact104": { "value": "890558600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact106": { "value": "992100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact107": { "value": "811800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToNoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact108": { "value": "639212800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact109": { "value": "889746900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncomeAttributableToOwnersOfParent", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact0": { "value": "18905762700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact1": { "value": "18200798200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact2": { "value": "39672000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:LandAndBuildings", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact3": { "value": "40679400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:LandAndBuildings", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact4": { "value": "51198400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherPropertyPlantAndEquipment", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact5": { "value": "48270100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherPropertyPlantAndEquipment", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact6": { "value": "655800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact7": { "value": "780300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IntangibleAssetsOtherThanGoodwill", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact8": { "value": "436850300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact9": { "value": "449493500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InvestmentAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact10": { "value": "106849600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact11": { "value": "106711500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact209": { "value": "128993900.0", "decimals": -2, "dimensions": { "concept": "big:SonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact210": { "value": "141978000.0", "decimals": -2, "dimensions": { "concept": "big:SonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact12": { "value": "19669982700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact13": { "value": "18988711200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact14": { "value": "743229700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact15": { "value": "692893600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Inventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact211": { "value": "102410200.0", "decimals": -2, "dimensions": { "concept": "big:ForderungenUndSonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact212": { "value": "88659000.0", "decimals": -2, "dimensions": { "concept": "big:ForderungenUndSonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact16": { "value": "194459900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact18": { "value": "193934700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact21": { "value": "1040099900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact22": { "value": "975487300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact23": { "value": "20710082600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact24": { "value": "19964198500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Assets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact25": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact26": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IssuedCapital", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact261": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CapitalReserve", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact262": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CapitalReserve", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact27": { "value": "26891300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact28": { "value": "26632900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherReserves", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact29": { "value": "11421886800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact30": { "value": "10991338900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RetainedEarnings", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact195": { "value": "11680114100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact196": { "value": "11249307800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EquityAttributableToOwnersOfParent", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact197": { "value": "14895200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact198": { "value": "13903200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncontrollingInterests", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact31": { "value": "11695009400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact33": { "value": "11263210900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact203": { "value": "4797093900.0", "decimals": -2, "dimensions": { "concept": "big:FinanzverbindlichkeitenLangfristig", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact204": { "value": "4991923000.0", "decimals": -2, "dimensions": { "concept": "big:FinanzverbindlichkeitenLangfristig", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact36": { "value": "11759000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentProvisionsForEmployeeBenefits", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact37": { "value": "12073600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentProvisionsForEmployeeBenefits", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact38": { "value": "44387900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherLongtermProvisions", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact39": { "value": "66526500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherLongtermProvisions", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact40": { "value": "11071200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentPayables", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact41": { "value": "10415400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentPayables", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact42": { "value": "2765100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact43": { "value": "4979600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentDerivativeFinancialLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact44": { "value": "2511092000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact45": { "value": "2414056600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DeferredTaxLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact46": { "value": "7378169100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact47": { "value": "7499974700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:NoncurrentLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact205": { "value": "857399600.0", "decimals": -2, "dimensions": { "concept": "big:FinanzverbindlichkeitenKurzfristig", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact206": { "value": "468677700.0", "decimals": -2, "dimensions": { "concept": "big:FinanzverbindlichkeitenKurzfristig", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact48": { "value": "13586900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentProvisionsForEmployeeBenefits", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact49": { "value": "12461700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentProvisionsForEmployeeBenefits", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact50": { "value": "388883300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherShorttermProvisions", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact51": { "value": "296228300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherShorttermProvisions", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact52": { "value": "3232000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact53": { "value": "16287400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentTaxLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact54": { "value": "373802400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact55": { "value": "407329400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:TradeAndOtherCurrentPayables", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact56": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact57": { "value": "28200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentDerivativeFinancialLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact58": { "value": "1636904100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact59": { "value": "1201012800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CurrentLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact60": { "value": "20710082600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact61": { "value": "19964198500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:EquityAndLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact81": { "value": "834026600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact83": { "value": "1162723500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLossBeforeTax", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact279": { "value": "141403800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact280": { "value": "143306200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForFinanceCosts", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact281": { "value": "6422200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact282": { "value": "4718600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact283": { "value": "65690600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact284": { "value": "7366700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact285": { "value": "161525700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact286": { "value": "426730800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForGainsLossesOnFairValueAdjustmentInvestmentProperty", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact354": { "value": "59000.0", "decimals": -2, "dimensions": { "concept": "big:ZeitwertaenderungDerivateundFolgebewertungAnleihen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact355": { "value": "-1957500.0", "decimals": -2, "dimensions": { "concept": "big:ZeitwertaenderungDerivateundFolgebewertungAnleihen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact287": { "value": "-14730500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact288": { "value": "-506400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForUndistributedProfitsOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact348": { "value": "17641300.0", "decimals": -2, "dimensions": { "concept": "big:AbgangsergebnisAusNachDerEquityMethodeBilanziertenUnternehmen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact349": { "value": "7563600.0", "decimals": -2, "dimensions": { "concept": "big:AbgangsergebnisAusNachDerEquityMethodeBilanziertenUnternehmen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact289": { "value": "374300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact290": { "value": "-2200700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact350": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:ErgebnisAusAbgangVonZurVeraeusserungBestimmtemLangfristigenVermoegen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact351": { "value": "5439200.0", "decimals": -2, "dimensions": { "concept": "big:ErgebnisAusAbgangVonZurVeraeusserungBestimmtemLangfristigenVermoegen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact356": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:ZeitwertaenderungSonstigeBeteiligungen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact357": { "value": "4305100.0", "decimals": -2, "dimensions": { "concept": "big:ZeitwertaenderungSonstigeBeteiligungen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact295": { "value": "1032700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherAdjustmentsForNoncashItems", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact296": { "value": "-2386900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherAdjustmentsForNoncashItems", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact297": { "value": "884572500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact298": { "value": "876647700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact326": { "value": "6528300.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungVonForderungenAusFinanzierungsleasing", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact327": { "value": "5890200.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungVonForderungenAusFinanzierungsleasing", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact328": { "value": "-139504900.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungVorraeteForderungenUndSonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact329": { "value": "-136599800.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungVorraeteForderungenUndSonstigeVermoegenswerte", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact299": { "value": "-17359900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact300": { "value": "-21147800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact340": { "value": "602300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact341": { "value": "135100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact330": { "value": "46805800.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungSonstigeRueckstellungenSonstigeVerbindlichkeitenUndAbgrenzungen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact331": { "value": "57724800.0", "decimals": -2, "dimensions": { "concept": "big:VeraenderungSonstigeRueckstellungenSonstigeVerbindlichkeitenUndAbgrenzungen", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact342": { "value": "102928400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact343": { "value": "93997600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInWorkingCapital", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact293": { "value": "128989100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact294": { "value": "123109900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncomeTaxesPaidClassifiedAsOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact301": { "value": "652655100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact302": { "value": "659540100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact332": { "value": "505793100.0", "decimals": -2, "dimensions": { "concept": "big:ErwerbVonImmobilienSachanlagevermoegenUndSonstigenVermoegenswerten", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact333": { "value": "493796400.0", "decimals": -2, "dimensions": { "concept": "big:ErwerbVonImmobilienSachanlagevermoegenUndSonstigenVermoegenswerten", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact303": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact304": { "value": "8067300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact305": { "value": "12998200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact306": { "value": "2712300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact307": { "value": "27236600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact308": { "value": "27379500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromSalesOfInvestmentsAccountedForUsingEquityMethod", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact352": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact353": { "value": "6465600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperations", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact291": { "value": "4701900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsReceived", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact292": { "value": "6245500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsReceived", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact344": { "value": "13222000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact345": { "value": "5130200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact346": { "value": "10860200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact347": { "value": "7403600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashReceiptsFromRepaymentOfAdvancesAndLoansMadeToOtherPartiesClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact336": { "value": "10987900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact337": { "value": "10680900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InterestReceivedClassifiedAsInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact309": { "value": "5926900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact310": { "value": "4023900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact311": { "value": "-472299800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact312": { "value": "-447507200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact360": { "value": "50000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact361": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact313": { "value": "2744695900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact314": { "value": "2339309700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact315": { "value": "2979876900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact316": { "value": "2418913300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact338": { "value": "142708900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact339": { "value": "141357300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact358": { "value": "206000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact359": { "value": "250000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact335": { "value": "2872500.0", "decimals": -2, "dimensions": { "concept": "big:AuszahlungenFuerNachbesserung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact334": { "value": "3650200.0", "decimals": -2, "dimensions": { "concept": "big:AuszahlungenFuerNachbesserung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact317": { "value": "13429700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact318": { "value": "7267100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact319": { "value": "-179830100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact320": { "value": "-322671100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact321": { "value": "525200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact323": { "value": "-110638100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact19": { "value": "193934700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact325": { "value": "304572800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact17": { "value": "194459900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact20": { "value": "193934700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact322": { "value": "525200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact324": { "value": "-110638100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact121": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact270": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact123": { "value": "7357100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact125": { "value": "-1197500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact127": { "value": "20473300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact129": { "value": "10991338900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact131": { "value": "11249307800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact133": { "value": "13903200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact34": { "value": "11263210900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact230": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact272": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact229": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact228": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact227": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact169": { "value": "638954400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact170": { "value": "638954400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact171": { "value": "992100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact87": { "value": "639946500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact233": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact273": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact178": { "value": "157900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact177": { "value": "100500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact179": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact234": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact172": { "value": "258400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact173": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact99": { "value": "258400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact194": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact274": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact180": { "value": "157900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact181": { "value": "100500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact182": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact176": { "value": "638954400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact175": { "value": "639212800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact174": { "value": "992100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact103": { "value": "640204900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact249": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact275": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact248": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact247": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact246": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact216": { "value": "2406500.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact217": { "value": "2406500.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact245": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact218": { "value": "2406500.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact254": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact276": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact253": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact252": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact251": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact183": { "value": "206000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact184": { "value": "206000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact250": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact185": { "value": "206000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact193": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact277": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact192": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact191": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact190": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact186": { "value": "-208406500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact187": { "value": "-208406500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact188": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact189": { "value": "-208406500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact162": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact278": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact163": { "value": "7515000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact164": { "value": "-1097000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact165": { "value": "20473300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact166": { "value": "11421886800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact167": { "value": "11680114100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact168": { "value": "14895200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact32": { "value": "11695009400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact114": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact263": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact115": { "value": "969500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact116": { "value": "-905100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact117": { "value": "20473300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact118": { "value": "10359960300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact119": { "value": "10611834100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact135": { "value": "13091400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact120": { "value": "10624925500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact226": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact264": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact225": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact224": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact223": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact136": { "value": "883651700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact137": { "value": "883651700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact143": { "value": "811800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact89": { "value": "884463500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ProfitLoss", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact231": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact265": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact138": { "value": "6387600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact139": { "value": "-292400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact140": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact232": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact141": { "value": "6095200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact142": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact101": { "value": "6095200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:OtherComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact161": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact266": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact147": { "value": "6387600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact148": { "value": "-292400.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact149": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact150": { "value": "883651700.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact151": { "value": "889746900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact152": { "value": "811800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact105": { "value": "890558600.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:ComprehensiveIncome", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact239": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact267": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact238": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact237": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact236": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact213": { "value": "2273100.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact214": { "value": "2273100.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact235": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact215": { "value": "2273100.0", "decimals": -2, "dimensions": { "concept": "big:Nachbesserungsverpflichtung", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact244": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact268": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact243": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact242": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact241": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact144": { "value": "250000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact145": { "value": "250000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact240": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact146": { "value": "250000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:DividendsPaid", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact156": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact269": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact157": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact158": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact159": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact153": { "value": "-252273100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact154": { "value": "-252273100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact160": { "value": "0.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact155": { "value": "-252273100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseThroughTransactionsWithOwners", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact122": { "value": "226000000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember", "unit": "iso4217:EUR" } }, "fact271": { "value": "5336000.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:CapitalReserveMember", "unit": "iso4217:EUR" } }, "fact124": { "value": "7357100.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfCashFlowHedgesMember", "unit": "iso4217:EUR" } }, "fact126": { "value": "-1197500.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember", "unit": "iso4217:EUR" } }, "fact128": { "value": "20473300.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RevaluationSurplusMember", "unit": "iso4217:EUR" } }, "fact130": { "value": "10991338900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember", "unit": "iso4217:EUR" } }, "fact132": { "value": "11249307800.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember", "unit": "iso4217:EUR" } }, "fact134": { "value": "13903200.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember", "unit": "iso4217:EUR" } }, "fact35": { "value": "11263210900.0", "decimals": -2, "dimensions": { "concept": "ifrs-full:Equity", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact504": { "value": "\n
\n \n 1.\n Berichtendes Unternehmen\n
\n \n
\n Die\n \n Bundesimmobilien\n \n gesellschaft\n \n m.b.H.\n \n \n (\u201eBIG\u201c)\n \n ist\n \n ein \n Unternehmen\n \n mit\n \n \n Sitz\n \n \n in\n \n \u00d6sterreich\n \n \n .\n \n Die\n \n Adresse\n \n des \n eingetragenen\n \n Sitzes\n \n des\n \n Unternehmens\n \n lautet \n \n Trabrennstra\u00dfe\n \n 2c,\n \n 1020\n \n Wien\n \n .\n \n Der\n \n Konzernabschluss \n umfasst\n \n die\n \n \n Bundesimmobiliengesellschaft\n \n m.b.H.\n \n \n und \n ihre\n \n Tochterunternehmen\n \n (zusammen\n \n als\n \n \u201eBIG\n \n Konzern\u201c \n bezeichnet). \n
\n \n Der\n \n Konzern\n \n ist\n \n fast\n \n ausschlie\u00dflich\n \n in\n \n \u00d6sterreich\n \n t\u00e4tig\n \n und\n \n \n \n besitzt,\n \n bewirtschaftet\n \n und\n \n entwickelt\n \n Immobilien\n \n im \n Bereich\n \n der\n \n \u00f6ffentlichen\n \n Infrastruktur\n \n und\n \n im\n \n Bereich\n \n der \n B\u00fcro-\n \n und\n \n Wohnimmobilien\n \n f\u00fcr\n \n private\n \n und\n \n gewerbliche \n Mieter*innen\n \n . \n
\n
\n \n
\n \n 2.\n Grunds\u00e4tze der Rechnungslegung\n
\n
\n \n Der\n \n Konzernabschluss\n \n der\n \n Bundesimmobiliengesellschaft \n m.b.H.\n \n wurde\n \n in\n \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS \n Accounting\n \n Standards\n \n (IFRS),\n \n wie\n \n sie\n \n in\n \n der\n \n Europ\u00e4ischen \n Union\n \n anzuwenden\n \n sind,\n \n und\n \n den\n \n zus\u00e4tzlichen \n Anforderungen\n \n des\n \n \u00a7\n \n 245a\n \n UGB\n \n erstellt.\n \n \n \n Er\n \n wurde\n \n von\n \n der \n Gesch\u00e4ftsf\u00fchrung\n \n am\n \n 6.\n \n M\u00e4rz\n \n 2026\n \n zur\n \n Ver\u00f6ffentlichung \n genehmigt.\n \n \n Abschlussstichtag\n \n des\n \n Konzerns\n \n und\n \n aller\n \n im \n Konzern\n \n einbezogenen\n \n Unternehmen\n \n ist\n \n der\n \n 31. Dezember \n 2025.\n \n \n Die\n \n Aufstellung\n \n des\n \n Konzernabschlusses\n \n erfolgte \n unter der Going-Concern-Pr\u00e4misse.\n \n \n
\n \n 2.1\n Funktionale und \n Darstellungsw\u00e4hrung\n
\n
\n Dieser\n \n Konzernabschluss\n \n wird\n \n in\n \n Euro,\n \n der\n \n funktionalen \n W\u00e4hrung\n \n des\n \n Unternehmens,\n \n dargestellt.\n \n Alle\n \n in\n \n Euro \n dargestellten\n \n Finanzinformationen\n \n wurden,\n \n soweit\n \n nicht \n anders\n \n angegeben,\n \n auf\n \n die\n \n n\u00e4chste\n \n Tausenderstelle \n gerundet.\n \n Bei\n \n der\n \n Summierung\n \n von\n \n Betr\u00e4gen\n \n k\u00f6nnen\n \n durch \n Verwendung\n \n automatischer\n \n Rechenhilfen \n rundungsbedingte Rechendifferenzen auftreten.\n
\n \n \n
\n \n 2.2\n Verwendung von \n Ermessensentscheidungen und \n Sch\u00e4tzungen\n
\n
\n Die\n \n Erstellung\n \n des\n \n Konzernabschlusses\n \n in \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS\n \n erfordert \n Ermessensbeurteilungen,\n \n Sch\u00e4tzungen\n \n und\n \n die\n \n Festlegung \n von\n \n Annahmen\n \n \u00fcber\n \n k\u00fcnftige\n \n Entwicklungen\n \n durch\n \n das \n Management\n \n des\n \n BIG\n \n Konzerns,\n \n die\n \n den\n \n Ansatz\n \n und\n \n den \n Wert\n \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden,\n \n die\n \n Angabe\n \n von \n sonstigen\n \n Verpflichtungen\n \n am\n \n Bilanzstichtag\n \n und\n \n den \n
\n
\n Ausweis\n \n von\n \n Ertr\u00e4gen\n \n und\n \n Aufwendungen\n \n w\u00e4hrend\n \n des \n Berichtsjahres wesentlich beeinflussen.\n
\n Der\n \n BIG\n \n Konzern\n \n ist\n \n mit\n \n klimabezogenen\n \n physischen\n \n und \n klimabezogenen\n \n \u00dcbergangsrisiken\n \n konfrontiert.\n \n Der \n Anstieg\n \n physischer\n \n Klimarisiken\n \n wie\n \n etwa\n \n h\u00e4ufiger \n auftretende\n \n Extremwetterereignisse\n \n (z.B.\n \n Hochwasser, \n starke\n \n Schneelast,\n \n Erdrutsch)\n \n kann\n \n zu\n \n erheblichen\n \n Sch\u00e4den \n an\n \n Geb\u00e4uden\n \n und\n \n Liegenschaften\n \n f\u00fchren.\n \n Zudem\n \n k\u00f6nnen \n allm\u00e4hliche\n \n klimatische\n \n Ver\u00e4nderungen\n \n (z.B. \n Temperaturanstieg)\n \n zu\n \n einer\n \n Erh\u00f6hung\n \n der\n \n Betriebskosten \n beitragen.\n \n Diese\n \n potenziellen\n \n zuk\u00fcnftigen\n \n Sch\u00e4den \n betreffen\n \n nicht\n \n nur\n \n die\n \n bauliche\n \n Integrit\u00e4t\n \n von\n \n Immobilien, \n sondern\n \n auch\n \n ihre\n \n langfristige\n \n Nutzbarkeit\n \n und \n Wertstabilit\u00e4t.\n
\n
\n Im\n \n Rahmen\n \n der\n \n EU-Taxonomie-Klimarisikoanalyse\n \n wurden \n die\n \n physischen\n \n Klimarisiken\n \n auf\n \n das\n \n Portfolio\n \n analysiert \n und\n \n die\n \n Risiken\n \n Hochwasser/\u00dcberschwemmung,\n \n starke \n Schneelast\n \n und\n \n Erdrutsch\n \n f\u00fcr\n \n einzelne\n \n Geb\u00e4ude\n \n des \n Portfolios\n \n als\n \n besonders\n \n relevant\n \n identifiziert.\n \n Im\n \n Rahmen \n der\n \n Vulnerabilit\u00e4tsanalyse\n \n werden\n \n die\n \n identifizierten \n Klimarisiken\n \n objektbezogen\n \n analysiert\n \n und\n \n bei\n \n Bedarf \n Ma\u00dfnahmen\n \n bzw.\n \n erweiterte\n \n Ma\u00dfnahmen\n \n zur \n Risikoreduktion abgeleitet. \n
\n
\n Vor\n \n dem\n \n Hintergrund,\n \n dass\n \n die\n \n Immobilienwirtschaft\n \n einen \n wesentlichen\n \n Beitrag\n \n zur\n \n Senkung\n \n des\n \n Energieverbrauchs \n und\n \n der\n \n CO\n 2\n -Emissionen\n \n leisten\n \n soll,\n \n wird\n \n auch\n \n in\n \n der \n Liegenschaftsbewertung\n \n zunehmend\n \n Augenmerk\n \n auf\n \n die \n Befundung\n \n und\n \n Einwertung\n \n von\n \n klimabezogenen\n \n Risiken \n gelegt.\n \n Dieser\n \n Prozess\n \n steht\n \n zwar\n \n noch\n \n am\n \n Anfang\n \n und\n \n der \n Markt\n \n beginnt\n \n gerade\n \n mit\n \n der\n \n Festlegung\n \n und\n \n dem \n Einpreisen\n \n solcher\n \n Kriterien,\n \n jedoch\n \n ist\n \n davon\n \n auszugehen, \n dass\n \n m\u00f6gliche\n \n Auswirkungen\n \n auf\n \n die\n \n Fair\n \n Values \n
\n
\n \n
\n \n \n
\n \n \n schrittweise\n \n in\n \n den\n \n n\u00e4chsten\n \n Jahren\n \n sichtbar\n \n werden \n k\u00f6nnen.\n \n Fr\u00fchzeitige\n \n Investitionen\n \n zur\n \n Verbesserung\n \n der \n Resilienz\n \n in\n \n Bezug\n \n auf\n \n klimabezogene\n \n Risiken\n \n der \n Liegenschaften\n \n k\u00f6nnen\n \n nicht\n \n nur\n \n Wertverluste\n \n vermeiden, \n sondern\n \n eine\n \n Steigerung\n \n der\n \n Attraktivit\u00e4t\n \n der\n \n Objekte\n \n f\u00fcr \n z.B.\n \n Mieter*innen\n \n erreichen.\n \n M\u00f6gliche\n \n langfristige\n \n negative \n Entwicklungen\n \n aufgrund\n \n des\n \n Klimawandels\n \n wie\n \n ein \n deutlicher\n \n Anstieg\n \n der\n \n Temperaturen\n \n sowie\n \n die\n \n H\u00e4ufigkeit \n von\n \n Wetterextremen\n \n k\u00f6nnen\n \n Auswirkungen\n \n auf\n \n die \n zuk\u00fcnftige\n \n Wertentwicklung\n \n haben.\n \n Besonders\n \n Objekte\n \n in \n Regionen,\n \n die\n \n direkt\n \n die\n \n Folgen\n \n des\n \n Klimawandels\n \n zu \n sp\u00fcren\n \n bekommen,\n \n k\u00f6nnten\n \n in\n \n ihrem\n \n Wert\n \n beeinflusst \n werden.\n \n Durch\n \n Ma\u00dfnahmen\n \n wie\n \n klimaresilientes\n \n und \n ressourcenschonendes\n \n Bauen\n \n sowie\n \n die\n \n Umsetzung\n \n von \n Nachhaltigkeitskonzepten\n \n in\n \n der\n \n Instandhaltungsplanung \n wird diesem Risiko aktiv begegnet.\n
\n Das\n \n Bewertungsrisiko\n \n im\n \n Zusammenhang\n \n mit\n \n m\u00f6glichen \n steigenden\n \n Finanzierungskosten\n \n bei\n \n nicht\n \n EU-\n taxonomiekonformen\n \n Geb\u00e4uden\n \n ergibt\n \n sich\n \n aus\n \n der \n wachsenden\n \n Bedeutung\n \n von\n \n Nachhaltigkeitskriterien\n \n in \n der\n \n Finanzwelt.\n \n Auch\n \n besteht\n \n das\n \n Risiko\n \n der \n Einschr\u00e4nkungen\n \n bei\n \n der\n \n Vermietung\n \n von\n \n Fl\u00e4chen \n aufgrund\n \n von\n \n Ver\u00e4nderungen\n \n der\n \n Mindeststandards\n \n an \n Klimaschutz und Energieeffizienz auf der Nachfrageseite.\n
\n
\n Die\n \n klimabezogenen\n \n Risiken\n \n haben\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025 \n keine\n \n wesentlichen\n \n Auswirkungen\n \n auf\n \n die\n \n f\u00fcr\n \n die \n Erstellung\n \n des\n \n Konzernabschlusses\n \n verwendeten \n Annahmen\n \n und\n \n Sch\u00e4tzungsparameter,\n \n und\n \n es\n \n wurden \n keine\n \n neuen\n \n Verpflichtungen\n \n oder\n \n Sachverhalte,\n \n welche\n \n zu \n einer R\u00fcckstellungsbildung f\u00fchren, identifiziert.\n
\n
\n Die\n \n Klimarisiken\n \n haben\n \n aktuell\n \n somit\n \n keinen\n \n wesentlichen \n Einfluss auf den Konzernabschluss des BIG Konzerns.\n
\n \n
\n Bei\n \n den\n \n folgenden\n \n Annahmen\n \n besteht\n \n ein\n \n nicht \n unerhebliches\n \n Risiko,\n \n das\n \n zu\n \n einer\n \n wesentlichen\n \n Anpassung \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden\n \n im\n \n n\u00e4chsten \n Berichtsjahr f\u00fchren kann: \n
\n
\n \u25a0 \n Im Rahmen der Neubewertung der als \n Finanzinvestition gehaltenen Immobilien (siehe \n Kapitel 8.1) mit einem Buchwert von insgesamt \n TEUR \n 18.905.762,7 (Vorjahr: TEUR \n 18.200.798,2) \n kommen eine Reihe von Sch\u00e4tzungen zur Anwendung, \n die im Zeitablauf wesentlichen Schwankungen \n unterliegen k\u00f6nnen. \n
\n
\n \u25a0 \n Die Bewertung der Vorr\u00e4te (siehe Kapitel 8.5) erfolgt \n auf Basis von Sch\u00e4tzungen zu erwarteten \n Verkaufserl\u00f6sen und prognostizierten Baukosten. \n Anpassungen dieser Annahmen f\u00fchrten im \n Gesch\u00e4ftsjahr zu einer Bewertung von TEUR 65.690,6 \n (Vorjahr: TEUR 7.366,7). \n
\n \u25a0 \n Die Bewertung der sonstigen R\u00fcckstellungen (siehe \n Kapitel 8.10) mit einem Buchwert von insgesamt \n TEUR 433.271,2 (Vorjahr: TEUR 362.754,9) erfolgt \n aufgrund bestm\u00f6glicher Sch\u00e4tzungen, die zum Teil \n durch Sachverst\u00e4ndige durchgef\u00fchrt werden. Bei der \n R\u00fcckstellungsbewertung werden insbesondere \n Erfahrungswerte aus der Vergangenheit, \n Wahrscheinlichkeiten \u00fcber den Ausgang von \n Rechtsstreitigkeiten oder von abgabenrechtlichen \n Verfahren, zuk\u00fcnftige Kostenentwicklungen, \n Zinssatzannahmen usw. ber\u00fccksichtigt. \n
\n
\n \u25a0 \n F\u00fcr die Bewertung der bestehenden Abfertigungs-, \n Pensions- und Jubil\u00e4umsgeldverpflichtungen (siehe \n Kapitel 8.9) mit einem Buchwert von insgesamt \n TEUR 11.759,0 (Vorjahr: TEUR 12.073,6) werden \n Annahmen f\u00fcr Zinssatz, Pensionsantrittsalter, \n Lebenserwartung, Fluktuation und k\u00fcnftige \n Bezugserh\u00f6hungen verwendet. \n
\n
\n Informationen\n \n \u00fcber\n \n weitere\n \n Ermessensentscheidungen\n \n bei \n der\n \n Anwendung\n \n der\n \n Rechnungslegungsmethoden,\n \n die\n \n die \n im\n \n Konzernabschluss\n \n erfassten\n \n Betr\u00e4ge\n \n am\n \n wesentlichsten \n beeinflussen,\n \n sind\n \n in\n \n den\n \n nachstehenden\n \n Anhangsangaben \n enthalten: \n
\n
\n \u25a0 \n Anhangsangabe: 5.1 Konsolidierungsgrunds\u00e4tze \u2013 \n Beurteilung, ob ein Beherrschungsverh\u00e4ltnis besteht \n und Beurteilung, ob ein Erwerb von Verm\u00f6genswerten \n oder ein Erwerb von Tochterunternehmen \n (Unternehmenszusammenschluss) vorliegt. \n
\n
\n \u25a0 \n Anhangsangabe: 5.6 Leasingverh\u00e4ltnisse \u2013 \n Bestimmung der Laufzeit der Leasingvertr\u00e4ge \n
\n
\n \u25a0 \n Anhangsangabe: 5.12 Umsatzrealisierung \u2013 \n Realisierung des Umsatzes bei der Entwicklung von \n Eigentumswohnungen bzw. Mieterinvestitionen \u00fcber \n einen Zeitraum. \n
\n
\n
\n \n \n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact362": { "value": "\n gesellschaft\n \n m.b.H.\n ", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact503": { "value": "\n Sitz\n \n \n in\n \n \u00d6sterreich\n \n ", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact502": { "value": "\n in\n \n \u00d6sterreich\n ", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact363": { "value": "\n Trabrennstra\u00dfe\n \n 2c,\n \n 1020\n \n Wien\n ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact365": { "value": "\n Bundesimmobiliengesellschaft\n \n m.b.H.\n ", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact501": { "value": "\n Der\n \n Konzern\n \n ist\n \n fast\n \n ausschlie\u00dflich\n \n in\n \n \u00d6sterreich\n \n t\u00e4tig\n \n und\n ", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact364": { "value": "\n besitzt,\n \n bewirtschaftet\n \n und\n \n entwickelt\n \n Immobilien\n \n im \n Bereich\n \n der\n \n \u00f6ffentlichen\n \n Infrastruktur\n \n und\n \n im\n \n Bereich\n \n der \n B\u00fcro-\n \n und\n \n Wohnimmobilien\n \n f\u00fcr\n \n private\n \n und\n \n gewerbliche \n Mieter*innen\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact370": { "value": "\n
\n \n 2.\n Grunds\u00e4tze der Rechnungslegung\n
\n
\n \n Der\n \n Konzernabschluss\n \n der\n \n Bundesimmobiliengesellschaft \n m.b.H.\n \n wurde\n \n in\n \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS \n Accounting\n \n Standards\n \n (IFRS),\n \n wie\n \n sie\n \n in\n \n der\n \n Europ\u00e4ischen \n Union\n \n anzuwenden\n \n sind,\n \n und\n \n den\n \n zus\u00e4tzlichen \n Anforderungen\n \n des\n \n \u00a7\n \n 245a\n \n UGB\n \n erstellt.\n \n \n \n Er\n \n wurde\n \n von\n \n der \n Gesch\u00e4ftsf\u00fchrung\n \n am\n \n 6.\n \n M\u00e4rz\n \n 2026\n \n zur\n \n Ver\u00f6ffentlichung \n genehmigt.\n \n \n Abschlussstichtag\n \n des\n \n Konzerns\n \n und\n \n aller\n \n im \n Konzern\n \n einbezogenen\n \n Unternehmen\n \n ist\n \n der\n \n 31. Dezember \n 2025.\n \n \n Die\n \n Aufstellung\n \n des\n \n Konzernabschlusses\n \n erfolgte \n unter der Going-Concern-Pr\u00e4misse.\n \n \n
\n \n 2.1\n Funktionale und \n Darstellungsw\u00e4hrung\n
\n
\n Dieser\n \n Konzernabschluss\n \n wird\n \n in\n \n Euro,\n \n der\n \n funktionalen \n W\u00e4hrung\n \n des\n \n Unternehmens,\n \n dargestellt.\n \n Alle\n \n in\n \n Euro \n dargestellten\n \n Finanzinformationen\n \n wurden,\n \n soweit\n \n nicht \n anders\n \n angegeben,\n \n auf\n \n die\n \n n\u00e4chste\n \n Tausenderstelle \n gerundet.\n \n Bei\n \n der\n \n Summierung\n \n von\n \n Betr\u00e4gen\n \n k\u00f6nnen\n \n durch \n Verwendung\n \n automatischer\n \n Rechenhilfen \n rundungsbedingte Rechendifferenzen auftreten.\n
\n \n \n
\n \n 2.2\n Verwendung von \n Ermessensentscheidungen und \n Sch\u00e4tzungen\n
\n
\n Die\n \n Erstellung\n \n des\n \n Konzernabschlusses\n \n in \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS\n \n erfordert \n Ermessensbeurteilungen,\n \n Sch\u00e4tzungen\n \n und\n \n die\n \n Festlegung \n von\n \n Annahmen\n \n \u00fcber\n \n k\u00fcnftige\n \n Entwicklungen\n \n durch\n \n das \n Management\n \n des\n \n BIG\n \n Konzerns,\n \n die\n \n den\n \n Ansatz\n \n und\n \n den \n Wert\n \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden,\n \n die\n \n Angabe\n \n von \n sonstigen\n \n Verpflichtungen\n \n am\n \n Bilanzstichtag\n \n und\n \n den \n
\n
\n Ausweis\n \n von\n \n Ertr\u00e4gen\n \n und\n \n Aufwendungen\n \n w\u00e4hrend\n \n des \n Berichtsjahres wesentlich beeinflussen.\n
\n Der\n \n BIG\n \n Konzern\n \n ist\n \n mit\n \n klimabezogenen\n \n physischen\n \n und \n klimabezogenen\n \n \u00dcbergangsrisiken\n \n konfrontiert.\n \n Der \n Anstieg\n \n physischer\n \n Klimarisiken\n \n wie\n \n etwa\n \n h\u00e4ufiger \n auftretende\n \n Extremwetterereignisse\n \n (z.B.\n \n Hochwasser, \n starke\n \n Schneelast,\n \n Erdrutsch)\n \n kann\n \n zu\n \n erheblichen\n \n Sch\u00e4den \n an\n \n Geb\u00e4uden\n \n und\n \n Liegenschaften\n \n f\u00fchren.\n \n Zudem\n \n k\u00f6nnen \n allm\u00e4hliche\n \n klimatische\n \n Ver\u00e4nderungen\n \n (z.B. \n Temperaturanstieg)\n \n zu\n \n einer\n \n Erh\u00f6hung\n \n der\n \n Betriebskosten \n beitragen.\n \n Diese\n \n potenziellen\n \n zuk\u00fcnftigen\n \n Sch\u00e4den \n betreffen\n \n nicht\n \n nur\n \n die\n \n bauliche\n \n Integrit\u00e4t\n \n von\n \n Immobilien, \n sondern\n \n auch\n \n ihre\n \n langfristige\n \n Nutzbarkeit\n \n und \n Wertstabilit\u00e4t.\n
\n
\n Im\n \n Rahmen\n \n der\n \n EU-Taxonomie-Klimarisikoanalyse\n \n wurden \n die\n \n physischen\n \n Klimarisiken\n \n auf\n \n das\n \n Portfolio\n \n analysiert \n und\n \n die\n \n Risiken\n \n Hochwasser/\u00dcberschwemmung,\n \n starke \n Schneelast\n \n und\n \n Erdrutsch\n \n f\u00fcr\n \n einzelne\n \n Geb\u00e4ude\n \n des \n Portfolios\n \n als\n \n besonders\n \n relevant\n \n identifiziert.\n \n Im\n \n Rahmen \n der\n \n Vulnerabilit\u00e4tsanalyse\n \n werden\n \n die\n \n identifizierten \n Klimarisiken\n \n objektbezogen\n \n analysiert\n \n und\n \n bei\n \n Bedarf \n Ma\u00dfnahmen\n \n bzw.\n \n erweiterte\n \n Ma\u00dfnahmen\n \n zur \n Risikoreduktion abgeleitet. \n
\n
\n Vor\n \n dem\n \n Hintergrund,\n \n dass\n \n die\n \n Immobilienwirtschaft\n \n einen \n wesentlichen\n \n Beitrag\n \n zur\n \n Senkung\n \n des\n \n Energieverbrauchs \n und\n \n der\n \n CO\n 2\n -Emissionen\n \n leisten\n \n soll,\n \n wird\n \n auch\n \n in\n \n der \n Liegenschaftsbewertung\n \n zunehmend\n \n Augenmerk\n \n auf\n \n die \n Befundung\n \n und\n \n Einwertung\n \n von\n \n klimabezogenen\n \n Risiken \n gelegt.\n \n Dieser\n \n Prozess\n \n steht\n \n zwar\n \n noch\n \n am\n \n Anfang\n \n und\n \n der \n Markt\n \n beginnt\n \n gerade\n \n mit\n \n der\n \n Festlegung\n \n und\n \n dem \n Einpreisen\n \n solcher\n \n Kriterien,\n \n jedoch\n \n ist\n \n davon\n \n auszugehen, \n dass\n \n m\u00f6gliche\n \n Auswirkungen\n \n auf\n \n die\n \n Fair\n \n Values \n
\n
\n \n
\n \n \n schrittweise\n \n in\n \n den\n \n n\u00e4chsten\n \n Jahren\n \n sichtbar\n \n werden \n k\u00f6nnen.\n \n Fr\u00fchzeitige\n \n Investitionen\n \n zur\n \n Verbesserung\n \n der \n Resilienz\n \n in\n \n Bezug\n \n auf\n \n klimabezogene\n \n Risiken\n \n der \n Liegenschaften\n \n k\u00f6nnen\n \n nicht\n \n nur\n \n Wertverluste\n \n vermeiden, \n sondern\n \n eine\n \n Steigerung\n \n der\n \n Attraktivit\u00e4t\n \n der\n \n Objekte\n \n f\u00fcr \n z.B.\n \n Mieter*innen\n \n erreichen.\n \n M\u00f6gliche\n \n langfristige\n \n negative \n Entwicklungen\n \n aufgrund\n \n des\n \n Klimawandels\n \n wie\n \n ein \n deutlicher\n \n Anstieg\n \n der\n \n Temperaturen\n \n sowie\n \n die\n \n H\u00e4ufigkeit \n von\n \n Wetterextremen\n \n k\u00f6nnen\n \n Auswirkungen\n \n auf\n \n die \n zuk\u00fcnftige\n \n Wertentwicklung\n \n haben.\n \n Besonders\n \n Objekte\n \n in \n Regionen,\n \n die\n \n direkt\n \n die\n \n Folgen\n \n des\n \n Klimawandels\n \n zu \n sp\u00fcren\n \n bekommen,\n \n k\u00f6nnten\n \n in\n \n ihrem\n \n Wert\n \n beeinflusst \n werden.\n \n Durch\n \n Ma\u00dfnahmen\n \n wie\n \n klimaresilientes\n \n und \n ressourcenschonendes\n \n Bauen\n \n sowie\n \n die\n \n Umsetzung\n \n von \n Nachhaltigkeitskonzepten\n \n in\n \n der\n \n Instandhaltungsplanung \n wird diesem Risiko aktiv begegnet.\n
\n Das\n \n Bewertungsrisiko\n \n im\n \n Zusammenhang\n \n mit\n \n m\u00f6glichen \n steigenden\n \n Finanzierungskosten\n \n bei\n \n nicht\n \n EU-\n taxonomiekonformen\n \n Geb\u00e4uden\n \n ergibt\n \n sich\n \n aus\n \n der \n wachsenden\n \n Bedeutung\n \n von\n \n Nachhaltigkeitskriterien\n \n in \n der\n \n Finanzwelt.\n \n Auch\n \n besteht\n \n das\n \n Risiko\n \n der \n Einschr\u00e4nkungen\n \n bei\n \n der\n \n Vermietung\n \n von\n \n Fl\u00e4chen \n aufgrund\n \n von\n \n Ver\u00e4nderungen\n \n der\n \n Mindeststandards\n \n an \n Klimaschutz und Energieeffizienz auf der Nachfrageseite.\n
\n
\n Die\n \n klimabezogenen\n \n Risiken\n \n haben\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025 \n keine\n \n wesentlichen\n \n Auswirkungen\n \n auf\n \n die\n \n f\u00fcr\n \n die \n Erstellung\n \n des\n \n Konzernabschlusses\n \n verwendeten \n Annahmen\n \n und\n \n Sch\u00e4tzungsparameter,\n \n und\n \n es\n \n wurden \n keine\n \n neuen\n \n Verpflichtungen\n \n oder\n \n Sachverhalte,\n \n welche\n \n zu \n einer R\u00fcckstellungsbildung f\u00fchren, identifiziert.\n
\n
\n Die\n \n Klimarisiken\n \n haben\n \n aktuell\n \n somit\n \n keinen\n \n wesentlichen \n Einfluss auf den Konzernabschluss des BIG Konzerns.\n
\n \n
\n Bei\n \n den\n \n folgenden\n \n Annahmen\n \n besteht\n \n ein\n \n nicht \n unerhebliches\n \n Risiko,\n \n das\n \n zu\n \n einer\n \n wesentlichen\n \n Anpassung \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden\n \n im\n \n n\u00e4chsten \n Berichtsjahr f\u00fchren kann: \n
\n
\n \u25a0 \n Im Rahmen der Neubewertung der als \n Finanzinvestition gehaltenen Immobilien (siehe \n Kapitel 8.1) mit einem Buchwert von insgesamt \n TEUR \n 18.905.762,7 (Vorjahr: TEUR \n 18.200.798,2) \n kommen eine Reihe von Sch\u00e4tzungen zur Anwendung, \n die im Zeitablauf wesentlichen Schwankungen \n unterliegen k\u00f6nnen. \n
\n
\n \u25a0 \n Die Bewertung der Vorr\u00e4te (siehe Kapitel 8.5) erfolgt \n auf Basis von Sch\u00e4tzungen zu erwarteten \n Verkaufserl\u00f6sen und prognostizierten Baukosten. \n Anpassungen dieser Annahmen f\u00fchrten im \n Gesch\u00e4ftsjahr zu einer Bewertung von TEUR 65.690,6 \n (Vorjahr: TEUR 7.366,7). \n
\n \u25a0 \n Die Bewertung der sonstigen R\u00fcckstellungen (siehe \n Kapitel 8.10) mit einem Buchwert von insgesamt \n TEUR 433.271,2 (Vorjahr: TEUR 362.754,9) erfolgt \n aufgrund bestm\u00f6glicher Sch\u00e4tzungen, die zum Teil \n durch Sachverst\u00e4ndige durchgef\u00fchrt werden. Bei der \n R\u00fcckstellungsbewertung werden insbesondere \n Erfahrungswerte aus der Vergangenheit, \n Wahrscheinlichkeiten \u00fcber den Ausgang von \n Rechtsstreitigkeiten oder von abgabenrechtlichen \n Verfahren, zuk\u00fcnftige Kostenentwicklungen, \n Zinssatzannahmen usw. ber\u00fccksichtigt. \n
\n
\n \u25a0 \n F\u00fcr die Bewertung der bestehenden Abfertigungs-, \n Pensions- und Jubil\u00e4umsgeldverpflichtungen (siehe \n Kapitel 8.9) mit einem Buchwert von insgesamt \n TEUR 11.759,0 (Vorjahr: TEUR 12.073,6) werden \n Annahmen f\u00fcr Zinssatz, Pensionsantrittsalter, \n Lebenserwartung, Fluktuation und k\u00fcnftige \n Bezugserh\u00f6hungen verwendet. \n
\n
\n Informationen\n \n \u00fcber\n \n weitere\n \n Ermessensentscheidungen\n \n bei \n der\n \n Anwendung\n \n der\n \n Rechnungslegungsmethoden,\n \n die\n \n die \n im\n \n Konzernabschluss\n \n erfassten\n \n Betr\u00e4ge\n \n am\n \n wesentlichsten \n beeinflussen,\n \n sind\n \n in\n \n den\n \n nachstehenden\n \n Anhangsangaben \n enthalten: \n
\n
\n \u25a0 \n Anhangsangabe: 5.1 Konsolidierungsgrunds\u00e4tze \u2013 \n Beurteilung, ob ein Beherrschungsverh\u00e4ltnis besteht \n und Beurteilung, ob ein Erwerb von Verm\u00f6genswerten \n oder ein Erwerb von Tochterunternehmen \n (Unternehmenszusammenschluss) vorliegt. \n
\n
\n \u25a0 \n Anhangsangabe: 5.6 Leasingverh\u00e4ltnisse \u2013 \n Bestimmung der Laufzeit der Leasingvertr\u00e4ge \n
\n
\n \u25a0 \n Anhangsangabe: 5.12 Umsatzrealisierung \u2013 \n Realisierung des Umsatzes bei der Entwicklung von \n Eigentumswohnungen bzw. Mieterinvestitionen \u00fcber \n einen Zeitraum. \n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact366": { "value": "\n Der\n \n Konzernabschluss\n \n der\n \n Bundesimmobiliengesellschaft \n m.b.H.\n \n wurde\n \n in\n \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS \n Accounting\n \n Standards\n \n (IFRS),\n \n wie\n \n sie\n \n in\n \n der\n \n Europ\u00e4ischen \n Union\n \n anzuwenden\n \n sind,\n \n und\n \n den\n \n zus\u00e4tzlichen \n Anforderungen\n \n des\n \n \u00a7\n \n 245a\n \n UGB\n \n erstellt.\n ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact367": { "value": "\n Er\n \n wurde\n \n von\n \n der \n Gesch\u00e4ftsf\u00fchrung\n \n am\n \n 6.\n \n M\u00e4rz\n \n 2026\n \n zur\n \n Ver\u00f6ffentlichung \n genehmigt.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact368": { "value": "\n Die\n \n Aufstellung\n \n des\n \n Konzernabschlusses\n \n erfolgte \n unter der Going-Concern-Pr\u00e4misse.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact369": { "value": "\n
\n \n 2.1\n Funktionale und \n Darstellungsw\u00e4hrung\n
\n
\n Dieser\n \n Konzernabschluss\n \n wird\n \n in\n \n Euro,\n \n der\n \n funktionalen \n W\u00e4hrung\n \n des\n \n Unternehmens,\n \n dargestellt.\n \n Alle\n \n in\n \n Euro \n dargestellten\n \n Finanzinformationen\n \n wurden,\n \n soweit\n \n nicht \n anders\n \n angegeben,\n \n auf\n \n die\n \n n\u00e4chste\n \n Tausenderstelle \n gerundet.\n \n Bei\n \n der\n \n Summierung\n \n von\n \n Betr\u00e4gen\n \n k\u00f6nnen\n \n durch \n Verwendung\n \n automatischer\n \n Rechenhilfen \n rundungsbedingte Rechendifferenzen auftreten.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact371": { "value": "\n
\n \n 2.2\n Verwendung von \n Ermessensentscheidungen und \n Sch\u00e4tzungen\n
\n
\n Die\n \n Erstellung\n \n des\n \n Konzernabschlusses\n \n in \n \u00dcbereinstimmung\n \n mit\n \n den\n \n IFRS\n \n erfordert \n Ermessensbeurteilungen,\n \n Sch\u00e4tzungen\n \n und\n \n die\n \n Festlegung \n von\n \n Annahmen\n \n \u00fcber\n \n k\u00fcnftige\n \n Entwicklungen\n \n durch\n \n das \n Management\n \n des\n \n BIG\n \n Konzerns,\n \n die\n \n den\n \n Ansatz\n \n und\n \n den \n Wert\n \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden,\n \n die\n \n Angabe\n \n von \n sonstigen\n \n Verpflichtungen\n \n am\n \n Bilanzstichtag\n \n und\n \n den \n
\n
\n Ausweis\n \n von\n \n Ertr\u00e4gen\n \n und\n \n Aufwendungen\n \n w\u00e4hrend\n \n des \n Berichtsjahres wesentlich beeinflussen.\n
\n Der\n \n BIG\n \n Konzern\n \n ist\n \n mit\n \n klimabezogenen\n \n physischen\n \n und \n klimabezogenen\n \n \u00dcbergangsrisiken\n \n konfrontiert.\n \n Der \n Anstieg\n \n physischer\n \n Klimarisiken\n \n wie\n \n etwa\n \n h\u00e4ufiger \n auftretende\n \n Extremwetterereignisse\n \n (z.B.\n \n Hochwasser, \n starke\n \n Schneelast,\n \n Erdrutsch)\n \n kann\n \n zu\n \n erheblichen\n \n Sch\u00e4den \n an\n \n Geb\u00e4uden\n \n und\n \n Liegenschaften\n \n f\u00fchren.\n \n Zudem\n \n k\u00f6nnen \n allm\u00e4hliche\n \n klimatische\n \n Ver\u00e4nderungen\n \n (z.B. \n Temperaturanstieg)\n \n zu\n \n einer\n \n Erh\u00f6hung\n \n der\n \n Betriebskosten \n beitragen.\n \n Diese\n \n potenziellen\n \n zuk\u00fcnftigen\n \n Sch\u00e4den \n betreffen\n \n nicht\n \n nur\n \n die\n \n bauliche\n \n Integrit\u00e4t\n \n von\n \n Immobilien, \n sondern\n \n auch\n \n ihre\n \n langfristige\n \n Nutzbarkeit\n \n und \n Wertstabilit\u00e4t.\n
\n
\n Im\n \n Rahmen\n \n der\n \n EU-Taxonomie-Klimarisikoanalyse\n \n wurden \n die\n \n physischen\n \n Klimarisiken\n \n auf\n \n das\n \n Portfolio\n \n analysiert \n und\n \n die\n \n Risiken\n \n Hochwasser/\u00dcberschwemmung,\n \n starke \n Schneelast\n \n und\n \n Erdrutsch\n \n f\u00fcr\n \n einzelne\n \n Geb\u00e4ude\n \n des \n Portfolios\n \n als\n \n besonders\n \n relevant\n \n identifiziert.\n \n Im\n \n Rahmen \n der\n \n Vulnerabilit\u00e4tsanalyse\n \n werden\n \n die\n \n identifizierten \n Klimarisiken\n \n objektbezogen\n \n analysiert\n \n und\n \n bei\n \n Bedarf \n Ma\u00dfnahmen\n \n bzw.\n \n erweiterte\n \n Ma\u00dfnahmen\n \n zur \n Risikoreduktion abgeleitet. \n
\n
\n Vor\n \n dem\n \n Hintergrund,\n \n dass\n \n die\n \n Immobilienwirtschaft\n \n einen \n wesentlichen\n \n Beitrag\n \n zur\n \n Senkung\n \n des\n \n Energieverbrauchs \n und\n \n der\n \n CO\n 2\n -Emissionen\n \n leisten\n \n soll,\n \n wird\n \n auch\n \n in\n \n der \n Liegenschaftsbewertung\n \n zunehmend\n \n Augenmerk\n \n auf\n \n die \n Befundung\n \n und\n \n Einwertung\n \n von\n \n klimabezogenen\n \n Risiken \n gelegt.\n \n Dieser\n \n Prozess\n \n steht\n \n zwar\n \n noch\n \n am\n \n Anfang\n \n und\n \n der \n Markt\n \n beginnt\n \n gerade\n \n mit\n \n der\n \n Festlegung\n \n und\n \n dem \n Einpreisen\n \n solcher\n \n Kriterien,\n \n jedoch\n \n ist\n \n davon\n \n auszugehen, \n dass\n \n m\u00f6gliche\n \n Auswirkungen\n \n auf\n \n die\n \n Fair\n \n Values \n
\n
\n \n schrittweise\n \n in\n \n den\n \n n\u00e4chsten\n \n Jahren\n \n sichtbar\n \n werden \n k\u00f6nnen.\n \n Fr\u00fchzeitige\n \n Investitionen\n \n zur\n \n Verbesserung\n \n der \n Resilienz\n \n in\n \n Bezug\n \n auf\n \n klimabezogene\n \n Risiken\n \n der \n Liegenschaften\n \n k\u00f6nnen\n \n nicht\n \n nur\n \n Wertverluste\n \n vermeiden, \n sondern\n \n eine\n \n Steigerung\n \n der\n \n Attraktivit\u00e4t\n \n der\n \n Objekte\n \n f\u00fcr \n z.B.\n \n Mieter*innen\n \n erreichen.\n \n M\u00f6gliche\n \n langfristige\n \n negative \n Entwicklungen\n \n aufgrund\n \n des\n \n Klimawandels\n \n wie\n \n ein \n deutlicher\n \n Anstieg\n \n der\n \n Temperaturen\n \n sowie\n \n die\n \n H\u00e4ufigkeit \n von\n \n Wetterextremen\n \n k\u00f6nnen\n \n Auswirkungen\n \n auf\n \n die \n zuk\u00fcnftige\n \n Wertentwicklung\n \n haben.\n \n Besonders\n \n Objekte\n \n in \n Regionen,\n \n die\n \n direkt\n \n die\n \n Folgen\n \n des\n \n Klimawandels\n \n zu \n sp\u00fcren\n \n bekommen,\n \n k\u00f6nnten\n \n in\n \n ihrem\n \n Wert\n \n beeinflusst \n werden.\n \n Durch\n \n Ma\u00dfnahmen\n \n wie\n \n klimaresilientes\n \n und \n ressourcenschonendes\n \n Bauen\n \n sowie\n \n die\n \n Umsetzung\n \n von \n Nachhaltigkeitskonzepten\n \n in\n \n der\n \n Instandhaltungsplanung \n wird diesem Risiko aktiv begegnet.\n
\n Das\n \n Bewertungsrisiko\n \n im\n \n Zusammenhang\n \n mit\n \n m\u00f6glichen \n steigenden\n \n Finanzierungskosten\n \n bei\n \n nicht\n \n EU-\n taxonomiekonformen\n \n Geb\u00e4uden\n \n ergibt\n \n sich\n \n aus\n \n der \n wachsenden\n \n Bedeutung\n \n von\n \n Nachhaltigkeitskriterien\n \n in \n der\n \n Finanzwelt.\n \n Auch\n \n besteht\n \n das\n \n Risiko\n \n der \n Einschr\u00e4nkungen\n \n bei\n \n der\n \n Vermietung\n \n von\n \n Fl\u00e4chen \n aufgrund\n \n von\n \n Ver\u00e4nderungen\n \n der\n \n Mindeststandards\n \n an \n Klimaschutz und Energieeffizienz auf der Nachfrageseite.\n
\n
\n Die\n \n klimabezogenen\n \n Risiken\n \n haben\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025 \n keine\n \n wesentlichen\n \n Auswirkungen\n \n auf\n \n die\n \n f\u00fcr\n \n die \n Erstellung\n \n des\n \n Konzernabschlusses\n \n verwendeten \n Annahmen\n \n und\n \n Sch\u00e4tzungsparameter,\n \n und\n \n es\n \n wurden \n keine\n \n neuen\n \n Verpflichtungen\n \n oder\n \n Sachverhalte,\n \n welche\n \n zu \n einer R\u00fcckstellungsbildung f\u00fchren, identifiziert.\n
\n
\n Die\n \n Klimarisiken\n \n haben\n \n aktuell\n \n somit\n \n keinen\n \n wesentlichen \n Einfluss auf den Konzernabschluss des BIG Konzerns.\n
\n \n
\n Bei\n \n den\n \n folgenden\n \n Annahmen\n \n besteht\n \n ein\n \n nicht \n unerhebliches\n \n Risiko,\n \n das\n \n zu\n \n einer\n \n wesentlichen\n \n Anpassung \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden\n \n im\n \n n\u00e4chsten \n Berichtsjahr f\u00fchren kann: \n
\n
\n \u25a0 \n Im Rahmen der Neubewertung der als \n Finanzinvestition gehaltenen Immobilien (siehe \n Kapitel 8.1) mit einem Buchwert von insgesamt \n TEUR \n 18.905.762,7 (Vorjahr: TEUR \n 18.200.798,2) \n kommen eine Reihe von Sch\u00e4tzungen zur Anwendung, \n die im Zeitablauf wesentlichen Schwankungen \n unterliegen k\u00f6nnen. \n
\n
\n \u25a0 \n Die Bewertung der Vorr\u00e4te (siehe Kapitel 8.5) erfolgt \n auf Basis von Sch\u00e4tzungen zu erwarteten \n Verkaufserl\u00f6sen und prognostizierten Baukosten. \n Anpassungen dieser Annahmen f\u00fchrten im \n Gesch\u00e4ftsjahr zu einer Bewertung von TEUR 65.690,6 \n (Vorjahr: TEUR 7.366,7). \n
\n \u25a0 \n Die Bewertung der sonstigen R\u00fcckstellungen (siehe \n Kapitel 8.10) mit einem Buchwert von insgesamt \n TEUR 433.271,2 (Vorjahr: TEUR 362.754,9) erfolgt \n aufgrund bestm\u00f6glicher Sch\u00e4tzungen, die zum Teil \n durch Sachverst\u00e4ndige durchgef\u00fchrt werden. Bei der \n R\u00fcckstellungsbewertung werden insbesondere \n Erfahrungswerte aus der Vergangenheit, \n Wahrscheinlichkeiten \u00fcber den Ausgang von \n Rechtsstreitigkeiten oder von abgabenrechtlichen \n Verfahren, zuk\u00fcnftige Kostenentwicklungen, \n Zinssatzannahmen usw. ber\u00fccksichtigt. \n
\n
\n \u25a0 \n F\u00fcr die Bewertung der bestehenden Abfertigungs-, \n Pensions- und Jubil\u00e4umsgeldverpflichtungen (siehe \n Kapitel 8.9) mit einem Buchwert von insgesamt \n TEUR 11.759,0 (Vorjahr: TEUR 12.073,6) werden \n Annahmen f\u00fcr Zinssatz, Pensionsantrittsalter, \n Lebenserwartung, Fluktuation und k\u00fcnftige \n Bezugserh\u00f6hungen verwendet. \n
\n
\n Informationen\n \n \u00fcber\n \n weitere\n \n Ermessensentscheidungen\n \n bei \n der\n \n Anwendung\n \n der\n \n Rechnungslegungsmethoden,\n \n die\n \n die \n im\n \n Konzernabschluss\n \n erfassten\n \n Betr\u00e4ge\n \n am\n \n wesentlichsten \n beeinflussen,\n \n sind\n \n in\n \n den\n \n nachstehenden\n \n Anhangsangaben \n enthalten: \n
\n
\n \u25a0 \n Anhangsangabe: 5.1 Konsolidierungsgrunds\u00e4tze \u2013 \n Beurteilung, ob ein Beherrschungsverh\u00e4ltnis besteht \n und Beurteilung, ob ein Erwerb von Verm\u00f6genswerten \n oder ein Erwerb von Tochterunternehmen \n (Unternehmenszusammenschluss) vorliegt. \n
\n
\n \u25a0 \n Anhangsangabe: 5.6 Leasingverh\u00e4ltnisse \u2013 \n Bestimmung der Laufzeit der Leasingvertr\u00e4ge \n
\n
\n \u25a0 \n Anhangsangabe: 5.12 Umsatzrealisierung \u2013 \n Realisierung des Umsatzes bei der Entwicklung von \n Eigentumswohnungen bzw. Mieterinvestitionen \u00fcber \n einen Zeitraum. \n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact372": { "value": "\n \n Bei\n \n den\n \n folgenden\n \n Annahmen\n \n besteht\n \n ein\n \n nicht \n unerhebliches\n \n Risiko,\n \n das\n \n zu\n \n einer\n \n wesentlichen\n \n Anpassung \n von\n \n Verm\u00f6genswerten\n \n und\n \n Schulden\n \n im\n \n n\u00e4chsten \n Berichtsjahr f\u00fchren kann: \n \n \n \u25a0 \n Im Rahmen der Neubewertung der als \n Finanzinvestition gehaltenen Immobilien (siehe \n Kapitel 8.1) mit einem Buchwert von insgesamt \n TEUR \n 18.905.762,7 (Vorjahr: TEUR \n 18.200.798,2) \n kommen eine Reihe von Sch\u00e4tzungen zur Anwendung, \n die im Zeitablauf wesentlichen Schwankungen \n unterliegen k\u00f6nnen. \n \n \n \u25a0 \n Die Bewertung der Vorr\u00e4te (siehe Kapitel 8.5) erfolgt \n auf Basis von Sch\u00e4tzungen zu erwarteten \n Verkaufserl\u00f6sen und prognostizierten Baukosten. \n Anpassungen dieser Annahmen f\u00fchrten im \n Gesch\u00e4ftsjahr zu einer Bewertung von TEUR 65.690,6 \n (Vorjahr: TEUR 7.366,7). \n \n \u25a0 \n Die Bewertung der sonstigen R\u00fcckstellungen (siehe \n Kapitel 8.10) mit einem Buchwert von insgesamt \n TEUR 433.271,2 (Vorjahr: TEUR 362.754,9) erfolgt \n aufgrund bestm\u00f6glicher Sch\u00e4tzungen, die zum Teil \n durch Sachverst\u00e4ndige durchgef\u00fchrt werden. Bei der \n R\u00fcckstellungsbewertung werden insbesondere \n Erfahrungswerte aus der Vergangenheit, \n Wahrscheinlichkeiten \u00fcber den Ausgang von \n Rechtsstreitigkeiten oder von abgabenrechtlichen \n Verfahren, zuk\u00fcnftige Kostenentwicklungen, \n Zinssatzannahmen usw. ber\u00fccksichtigt. \n \n \n \u25a0 \n F\u00fcr die Bewertung der bestehenden Abfertigungs-, \n Pensions- und Jubil\u00e4umsgeldverpflichtungen (siehe \n Kapitel 8.9) mit einem Buchwert von insgesamt \n TEUR 11.759,0 (Vorjahr: TEUR 12.073,6) werden \n Annahmen f\u00fcr Zinssatz, Pensionsantrittsalter, \n Lebenserwartung, Fluktuation und k\u00fcnftige \n Bezugserh\u00f6hungen verwendet. \n \n \n Informationen\n \n \u00fcber\n \n weitere\n \n Ermessensentscheidungen\n \n bei \n der\n \n Anwendung\n \n der\n \n Rechnungslegungsmethoden,\n \n die\n \n die \n im\n \n Konzernabschluss\n \n erfassten\n \n Betr\u00e4ge\n \n am\n \n wesentlichsten \n beeinflussen,\n \n sind\n \n in\n \n den\n \n nachstehenden\n \n Anhangsangaben \n enthalten: \n \n \n \u25a0 \n Anhangsangabe: 5.1 Konsolidierungsgrunds\u00e4tze \u2013 \n Beurteilung, ob ein Beherrschungsverh\u00e4ltnis besteht \n und Beurteilung, ob ein Erwerb von Verm\u00f6genswerten \n oder ein Erwerb von Tochterunternehmen \n (Unternehmenszusammenschluss) vorliegt. \n \n \n \u25a0 \n Anhangsangabe: 5.6 Leasingverh\u00e4ltnisse \u2013 \n Bestimmung der Laufzeit der Leasingvertr\u00e4ge \n \n \n \u25a0 \n Anhangsangabe: 5.12 Umsatzrealisierung \u2013 \n Realisierung des Umsatzes bei der Entwicklung von \n Eigentumswohnungen bzw. Mieterinvestitionen \u00fcber \n einen Zeitraum. \n \n \n \n \n Der\n \n Konzern\n \n beherrscht\n \n ein\n \n Unternehmen, \n wenn\n \n er\n \n schwankenden\n \n Renditen\n \n aus\n \n seinem\n \n Engagement \n bei\n \n dem\n \n Unternehmen\n \n ausgesetzt\n \n ist\n \n bzw.\n \n Anrechte\n \n auf \n diese\n \n besitzt\n \n und\n \n die\n \n F\u00e4higkeit\n \n hat,\n \n diese\n \n Renditen\n \n mittels \n seiner\n \n Verf\u00fcgungsgewalt\n \n \u00fcber\n \n das\n \n Unternehmen\n \n zu \n beeinflussen. \n \n Eine\n \n Neubewertung\n \n erfolgt\n \n bei\n \n einer\n \n \u00c4nderung\n \n der \n k\u00fcnftigen\n \n Leasingzahlungen\n \n aufgrund\n \n von\n \n Index-\n \n oder \n Zinssatz\u00e4nderungen\n \n und\n \n sofern\n \n sich\n \n die\n \n Einsch\u00e4tzung\n \n des \n Konzerns\n \n \u00fcber\n \n die\n \n Aus\u00fcbung\n \n von\n \n Kauf-\n \n und \n Verl\u00e4ngerungsoptionen sowie Strafzahlungen \u00e4ndert. \n \n Bei\n \n der \n Erstellung\n \n und\n \n Entwicklung\n \n von \n Eigentumswohnungsimmobilien\n \n erfolgt\n \n die\n \n Realisierung \n \u00fcber\n \n einen\n \n bestimmten\n \n Zeitraum,\n \n wenn\n \n keine\n \n alternative \n Nutzungsm\u00f6glichkeit\n \n f\u00fcr\n \n den\n \n BIG\n \n Konzern\n \n oder\n \n die \n Immobilienprojektgesellschaft,\n \n an\n \n der\n \n der\n \n BIG\n \n Konzern \n beteiligt\n \n ist,\n \n mehr\n \n m\u00f6glich\n \n ist\n \n und\n \n bereits\n \n ein \n Rechtsanspruch\n \n auf\n \n Bezahlung\n \n der\n \n bereits\n \n erbrachten \n Leistung\n \n (inklusive\n \n Marge)\n \n besteht.\n \n Dies\n \n f\u00fchrt\n \n dazu,\n \n dass \n Umsatzerl\u00f6se\n \n f\u00fcr\n \n diese\n \n Vertr\u00e4ge\n \n vor\n \n \u00dcbergabe\n \n der \n Immobilie\n \n an\n \n den/die\n \n Kunden/Kundin\n \n erfasst\n \n werden.\n \n Die \n Realisation\n \n der\n \n Projektspanne\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n der\n \n Errichtung\n \n der\n \n Immobilie.\n \n Die \n Messung\n \n des\n \n Leistungsfortschritts\n \n im\n \n Rahmen\n \n der \n Percentage\n \n of\n \n Completion\n \n erfolgt\n \n im\n \n BIG\n \n Konzern\n \n nach\n \n der \n Cost-to-Cost-Methode. \n \n \n Erl\u00f6se\n \n aus\n \n Mieterinvestitionen\n \n werden\n \n ebenfalls\n \n nach\n \n IFRS \n 15\n \n erfasst.\n \n Mieterinvestitionen\n \n sind\n \n Bauma\u00dfnahmen,\n \n die \n im\n \n Zusammenhang\n \n mit\n \n den\n \n Immobilien\n \n des\n \n BIG\n \n Konzerns \n f\u00fcr\n \n die\n \n Mieter*innen\n \n bzw.\n \n Dritte\n \n durchgef\u00fchrt\n \n werden.\n \n Die \n Ma\u00dfnahmen\n \n werden\n \n vom\n \n BIG\n \n Konzern\n \n als\n \n Dienstleister \n erbracht,\n \n wof\u00fcr\n \n der\n \n BIG\n \n Konzern\n \n ein\n \n Honorar\n \n bezieht.\n \n Das \n Erfordernis\n \n einer\n \n zeitanteiligen\n \n Umsatzrealisierung\n \n ergibt \n sich\n \n dadurch,\n \n dass\n \n eine\n \n andere\n \n Nutzung\n \n als\n \n die \n \u00dcbertragung\n \n an\n \n den\n \n Auftraggeber\n \n nicht\n \n mehr\n \n m\u00f6glich\n \n ist. \n Die\n \n Realisation\n \n des\n \n Honorars\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n auf\n \n Basis\n \n der\n \n angefallenen\n \n Kosten\n \n der \n Mieterinvestition.\n \n ", "dimensions": { "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact373": { "value": "\n
\n \n 3.1\n Grundlagen der Segmentierung\n
\n Die\n \n interne\n \n Berichterstattung\n \n und\n \n somit\n \n die\n \n Grundlage\n \n f\u00fcr \n Unternehmensentscheidungen\n \n in\n \n der\n \n BIG\n \n basiert\n \n auf\n \n den \n Segmenten\n \n Spezialimmobilien\n \n (diese\n \n umfassen\n \n im \n Wesentlichen\n \n Objekte\n \n mit\n \n einem\n \n besonderen \n Sicherheitsaspekt\n \n wie\n \n z.B.\n \n Gef\u00e4ngnisse\n \n sowie \n Sonderimmobilien\n \n von\n \n untergeordneter\n \n wirtschaftlicher \n Bedeutung\n \n f\u00fcr\n \n das\n \n Unternehmen\n \n wie\n \n z.B.\n \n Stollen, \n Kriegerfriedh\u00f6fe),\n \n Schulen,\n \n Universit\u00e4ten\n \n und\n \n dem \n Segment\n \n Sonstiges,\n \n welches\n \n das\n \n Objekt\n \n &\n \n Facility \n Management (OFM) und die Verwaltung inkludiert. \n
\n
\n Das\n \n Objekt\n \n &\n \n Facility\n \n Management\n \n gliedert\n \n sich\n \n in \n Objektmanagement\n \n (technische\n \n Instandhaltung\n \n und \n Hausverwaltung)\n \n und\n \n Facility\n \n Services\n \n (Dienstleistungen \n wie\n \n Inspektion\n \n und\n \n Wartung\n \n von\n \n Betriebsanlagen, \n Erstellung\n \n von\n \n Pr\u00fcfberichten,\n \n Sicherheitsdienste).\n \n Es \n erbringt\n \n sowohl\n \n intern\n \n als\n \n auch\n \n extern\n \n Leistungen. \n Aufgrund\n \n von\n \n Unwesentlichkeit\n \n werden\n \n diese \n zusammengefasst dargestellt. \n
\n
\n Die\n \n interne\n \n Berichterstattung\n \n und\n \n Steuerung\n \n des\n \n ARE \n Teilkonzerns\n \n umfasst\n \n die\n \n Bereiche\n \n konsolidierter\n \n Bestand \n und konsolidierte Entwicklung.\n
\n
\n Das\n \n Portfolio\n \n des\n \n als\n \n Segment\n \n gesteuerten\n \n konsolidierten \n Bestandsgesch\u00e4ftes\n \n umfasst\n \n B\u00fcro-,\n \n Gewerbe-\n \n und \n Wohnungsliegenschaften.\n \n Die\n \n ARE\n \n n\u00fctzt\n \n im\n \n Sinne\n \n ihrer \n Strategie\n \n sich\n \n ergebende\n \n Marktchancen\n \n zum\n \n Erwerb\n \n von \n Immobilien.\n
\n
\n Das\n \n konsolidierte\n \n Entwicklungsgesch\u00e4ft\n \n umfasst\n \n die \n Projektentwicklung\n \n innovativer\n \n Wohn-,\n \n B\u00fcro-\n \n und \n Gewerbeimmobilien.\n
\n
\n Der\n \n in\n \n der\n \n Spalte\n \n \u201eAnpassungen\n \n und \n Konsolidierungseffekte\n \n BIG\n \n Teilkonzern\u201c\n \n unter\n \n der\n \n Position \n \u201edavon\n \n externe\n \n Umsatzerl\u00f6se\u201c\n \n ausgewiesene\n \n Betrag \n resultiert\n \n aus\n \n externen\n \n Erl\u00f6sen\n \n f\u00fcr\n \n die\n \n Weiterverrechnung \n von\n \n Mieterinvestitionen.\n \n Da\n \n es\n \n sich\n \n hierbei\n \n um\n \n einen \n ergebnisneutralen\n \n Durchlaufposten\n \n handelt,\n \n erfolgt\n \n die \n Zuordnung\n \n erst\n \n auf\n \n Gesamtebene\n \n und\n \n somit\n \n nicht\n \n bereits \n umsatzerh\u00f6hend\n \n in\n \n den\n \n Segmenten.\n \n Bei\n \n allen\n \n anderen \n Anpassungen\n \n handelt\n \n es\n \n sich\n \n um\n \n interne\n \n Verrechnungen \n zwischen\n \n den\n \n Segmenten\n \n sowie\n \n um \n konsolidierungsbedingte\n \n Anpassungen\n \n zu\n \n den \n konzerninternen\n \n Gesch\u00e4ftsf\u00e4llen\n \n im\n \n BIG\n \n Teilkonzern,\n \n die \n auf Gesamtebene wieder zu eliminieren sind.\n
\n Die\n \n verbleibenden\n \n Positionen\n \n der\n \n Gewinn-\n \n und \n Verlustrechnung\n \n dienen\n \n der\n \n \u00dcberleitung\n \n auf\n \n die \n entsprechenden\n \n Konzernkennzahlen.\n \n Sie\n \n umfassen\n \n prim\u00e4r \n die\n \n Eliminierung\n \n konzerninterner\n \n Aufwendungen\n \n und \n Ertr\u00e4ge,\n \n um\n \n die\n \n wechselseitigen\n \n Leistungsbeziehungen \n zwischen\n \n den\n \n Segmenten\n \n konsolidierungstechnisch \n abzubilden.\n
\n
\n Die\n \n Konsolidierungs\u00fcberleitungs-Spalte\n \n und\n \n die \n Konsolidierungseffekte-Spalte\n \n BIG\n \n Konzern\n \n betreffen \n gro\u00dfteils\n \n konsolidierungsbedingte\n \n Anpassungen\n \n zu \n konzerninternen\n \n Gesch\u00e4ftsf\u00e4llen\n \n (Aufwands-\n /Ertragskonsolidierung)\n \n bezogen\n \n auf\n \n den\n \n ARE\n \n Teilkonzern \n bzw. den BIG Gesamtkonzern.\n
\n
\n Die\n \n Kennzahl\n \n Baut\u00e4tigkeit\n \n subsumiert\n \n sowohl \n Instandhaltungsaufwendungen\n \n als\n \n auch\n \n Investitionen\n \n in \n das langfristige und kurzfristige Verm\u00f6gen. \n
\n
\n Dar\u00fcber\n \n hinaus\n \n enth\u00e4lt\n \n das\n \n Investitionsvolumen\n \n sowohl \n die\n \n Neubau-\n \n und\n \n Sanierungsinvestitionen\n \n in \n Bestandsimmobilien\n \n des\n \n Konzerns\n \n als\n \n auch\n \n Investitionen \n f\u00fcr\n \n Projektentwicklungen\n \n in\n \n 100%igen \n Konzerngesellschaften\n \n sowie,\n \n sofern\n \n der\n \n Konzern\n \n operativ \n in\n \n der\n \n Gesellschaft\n \n t\u00e4tig\n \n ist,\n \n 100 %\n \n der\n \n Investitionen\n \n in \n Projektentwicklungen\n \n mit\n \n einer\n \n Beteiligung\n \n \u00fcber\n \n 25,1 % \n und\n \n anteilige\n \n Investitionen\n \n bei\n \n einer\n \n Beteiligung\n \n unter \n 25,1 %.\n \n Diese\n \n Kennzahl\n \n dient\n \n zur\n \n Steuerung\n \n und \n Berichterstattung\n \n \u00fcber\n \n die\n \n Entwicklung\n \n des \n Immobilienverm\u00f6gens sowie der Projektentwicklung.\n
\n
\n F\u00fcr\n \n die\n \n Zuordnung\n \n zu\n \n Bestand\n \n und\n \n Entwicklung\n \n ist\n \n dar\u00fcber \n hinaus\n \n die\n \n Segmentzuordnung\n \n und\n \n nicht\n \n der\n \n Ausweis\n \n der \n Immobilie unter IAS 2 oder IAS 40 ma\u00dfgeblich.\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact374": { "value": "\n
\n \n 3.2\n Informationen \u00fcber die berichtspflichtigen Segmente\n
\n Informationen bez\u00fcglich der Ergebnisse jedes berichtspflichtigen Segments sind nachstehend aufgef\u00fchrt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Spezial-\n

\n

\n immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.796,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 481.047,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 456.292,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.941,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon Mieterl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.039,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 435.091,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 395.236,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon externe Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 119.443,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 480.902,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 455.788,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.336,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon konzerninterne Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.353,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 504,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74.605,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bestandsver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Materialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37.808,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -162.158,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -145.580,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.527,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Personalaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.599,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.104,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.649,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -85.114,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ergebnis vor Steuern, Immobilienbewertung, Abschreibungen und \n

\n

\n Finanzergebnis (EBITDA)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74.196,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 299.768,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 296.361,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.506,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Neubewertungsergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.387,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 124.392,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 80.675,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Betriebsergebnis (EBIT)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 78.370,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 423.675,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 376.486,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.759,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Equity-Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.169,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -27,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Finanzergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragsteuern und latente Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Gewinn der Periode\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kennzahlen zur Baut\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.200,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 236.970,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 338.619,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Instandhaltungsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.620,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 119.453,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 85.218,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Investitionen aus Baut\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58.580,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 117.516,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 253.400,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * Objekt & Facility Management und Verwaltung\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Spezial-\n

\n

\n immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122.942,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 473.505,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 450.860,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 94.246,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon Mieterl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.196,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 428.868,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 388.985,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon externe Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 120.730,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 473.505,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 450.541,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.698,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n davon konzerninterne Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.212,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 319,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70.548,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bestandsver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Materialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37.748,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.017,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -143.982,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.893,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Personalaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.447,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.570,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.231,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -75.971,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ergebnis vor Steuern, Immobilienbewertung, Abschreibungen und \n

\n

\n Finanzergebnis (EBITDA)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 76.569,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 305.701,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 292.681,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.053,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Neubewertungsergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.672,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 95.301,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.544,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Betriebsergebnis (EBIT)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 127.085,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 400.770,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 453.810,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.454,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Equity-Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.738,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -54,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Finanzergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragsteuern und latente Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Gewinn der Periode\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kennzahlen zur Baut\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 82.739,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 258.766,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 289.440,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Instandhaltungsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.312,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 108.896,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 82.510,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Investitionen aus Baut\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 65.426,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.869,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 206.929,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * Objekt & Facility Management und Verwaltung \n

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

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anpassungen und Konsoli-\n

\n

\n dierungseffekte BIG \n

\n

\n Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern IFRS\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand\n

\n

\n konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung\n

\n

\n konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsoli-\n

\n

\n dierungs-\u00fcberleitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE\n

\n

\n Teilkonzern\n

\n

\n IFRS\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidierungs-\n

\n

\n effekte\n

\n

\n \u00a0\n BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Konzern\n

\n

\n IFRS\n

\n
\n

\n 87.916,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.247.994,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 323.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.491,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397.080,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.441,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

\n
\n

\n -392,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.978,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 257.551,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.992,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -397,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 262.145,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.889,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n
\n

\n 144.289,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.226.760,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 316.360,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.116,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 389.476,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

\n
\n

\n -56.373,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.234,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.373,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.375,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.604,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.838,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n -20.311,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.311,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 152.997,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.880,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 154.892,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 197,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 134.778,1\n

\n
\n

\n -87.525,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -443.600,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -128.732,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -183.571,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 562,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -311.742,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.337,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -733.004,6\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.467,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.371,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.887,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.257,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.724,6\n

\n
\n

\n -1.617,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 682.215,0\n

\n 		\n

\n X\n
\n x\n

\n 		\n

\n 177.483,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.049,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -748,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.783,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.215,5\n

\n 		\n

\n x\n

\n

\n x\n

\n 		\n

\n 884.214,3\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 209.455,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -60.882,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.693,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.189,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.740,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n
\n

\n -1.617,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 886.673,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 116.304,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.015,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -748,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 87.539,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -585,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 973.627,3\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.142,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17.231,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17.231,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.910,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -142.511,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -194.080,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 639.946,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n -11.319,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 641.470,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 243.670,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 365.190,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.981,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 601.879,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.126,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.240.223,5\n

\n
\n

\n -11.319,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 211.973,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.214,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.220,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.319,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 261.874,0\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 429.497,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 190.455,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 365.184,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.981,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 548.659,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 978.349,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

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

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anpassungen und Konsoli-\n

\n

\n dierungseffekte BIG \n

\n

\n Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern IFRS\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand\n

\n

\n konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung\n

\n

\n konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsoli-\n

\n

\n dierungs-\u00fcberleitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE\n

\n

\n Teilkonzern\n

\n

\n IFRS\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidierungs-\n

\n

\n effekte\n

\n

\n \u00a0\n BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Konzern\n

\n

\n IFRS\n

\n
\n

\n 49.646,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.191.202,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 326.949,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.401,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.250,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -26.939,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n

\n -392,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 917.658,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 254.087,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.298,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -391,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 256.995,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.752,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n 103.226,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.171.701,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 317.254,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43.980,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 361.235,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n

\n -53.579,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.500,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.420,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.250,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.865,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -27.365,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n -5.252,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.252,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 197.419,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 197.542,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -39.219,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.071,0\n

\n
\n

\n -64.211,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -409.854,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -132.766,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -210.420,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -343.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 62.024,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -690.956,0\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -94.220,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.819,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.600,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.414,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.635,1\n

\n
\n

\n 941,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 689.947,7\n

\n 		\n

\n X\n
\n x\n

\n 		\n

\n 179.322,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.295,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -58,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 190.559,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,6\n

\n 		\n

\n x\n

\n

\n x\n

\n 		\n

\n 880.497,5\n

\n
\n

\n 12,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 307.531,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.415,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.959,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 117.456,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.742,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n

\n 954,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 994.075,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 300.556,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -102,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -58,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 300.395,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 671,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.295.143,0\n

\n
\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.683,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -14.626,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -14.626,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.057,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.476,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -278.260,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 884.463,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n -10.487,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 620.458,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 140.020,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 321.740,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 461.761,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.897,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.079.322,2\n

\n
\n

\n -10.489,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 198.230,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.533,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 123,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.656,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.897,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 248.989,4\n

\n
\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 422.227,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 86.487,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 321.617,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 408.105,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 830.332,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n
\n
\n
\n
\n \n
\n Die\n \n folgende\n \n Tabelle\n \n zeigt\n \n die\n \n Aufgliederung\n \n der \n Umsatzerl\u00f6se des Konzerns:\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.978,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 257.551,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.992,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -397,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 262.145,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.889,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.331,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.073,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.284,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -111,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.246,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.549,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 129.028,1\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.520,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.440,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.554,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.823,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.252,0\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.050,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.920,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.930,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.980,6\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.760,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.651,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 809,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -571,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 237,9\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.186,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.715,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.224,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.634,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.304,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.956,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.534,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.247.994,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 323.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.491,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397.080,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.441,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 917.658,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 254.087,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.298,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -391,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 256.995,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.752,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 79.478,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.221,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.132,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.251,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.707,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 135.022,7\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.105,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.264,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.417,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.606,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.916,9\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.043,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.757,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.770,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.814,0\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.490,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.742,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 747,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.528,4\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 679,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -506,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 173,1\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.383,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.617,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.755,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.160,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.648,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.895,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.191.202,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 326.949,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.401,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.250,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -26.939,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact375": { "value": "\n
\n \n 3.3\n Wichtiger Kunde\n
\n Die\n \n Umsatzerl\u00f6se\n \n mit\n \n der\n \n Republik\n \n \u00d6sterreich\n \n betragen \n TEUR 1.456.362,5\n \n (Vorjahr:\n \n TEUR 1.404.979,1),\n \n somit\n \n 90 % \n
\n
\n (Vorjahr:\n \n 92 %)\n \n der\n \n Gesamterl\u00f6se\n \n des\n \n Konzerns\n \n (siehe \n Punkt\n \n 7.1.1)\n \n und\n \n betreffen\n \n alle\n \n Gesch\u00e4ftssegmente\n \n des \n Konzerns.\n \n
\n
\n \n
\n 7.1.1\n Umsatzerl\u00f6se\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 129.028,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 135.022,7\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.252,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.916,9\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.980,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.814,0\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 747,8\n

\n
\n

\n Erl\u00f6se aus dem Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.528,4\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 237,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 173,1\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.534,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.895,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n
\n
\n
\n In\n \n den\n \n Umsatzerl\u00f6sen\n \n sind\n \n Erl\u00f6se\n \n aus\n \n Vermietung,\n \n die \n ausschlie\u00dflich\n \n Erl\u00f6se\n \n nach\n \n IFRS 16\n \n i.H.v.\n \n TEUR \n 1.186.235,4 \n (Vorjahr:\n \n TEUR \n 1.169.901,2)\n \n betreffen,\n \n und\n \n \n Erl\u00f6se\n \n nach \n IFRS 15\n \n i.H.v.\n \n TEUR \n 430.398,6\n \n (Vorjahr:\n \n TEUR \n 363.461,8)\n \n \n enthalten.\n
\n Der\n \n offene\n \n Auftragsbestand\n \n f\u00fcr\n \n Bauprojekte\n \n betr\u00e4gt\n \n zum \n 31.\n \n Dezember\n \n 2025\n \n TEUR 314.119,1\n \n (Vorjahr: \n TEUR 64.568,4).\n \n
\n Die\n \n folgende\n \n Tabelle\n \n zeigt\n \n die\n \n Aufgliederung\n \n der \n Umsatzerl\u00f6se des Konzerns:\n
\n \n
\n
\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.978,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 257.551,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.992,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -397,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 262.145,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.889,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.331,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.073,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.284,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -111,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.246,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.549,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 129.028,1\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.520,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.440,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.554,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.823,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.252,0\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.050,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.920,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.930,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.980,6\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.760,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.651,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 809,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -571,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 237,9\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.186,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.715,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.224,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.634,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.304,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.956,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.534,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.247.994,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 323.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.491,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397.080,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.441,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 917.658,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 254.087,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.298,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -391,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 256.995,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.752,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 79.478,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.221,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.132,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.251,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.707,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 135.022,7\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.105,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.264,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.417,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.606,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.916,9\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.043,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.757,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.770,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.814,0\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.490,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.742,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 747,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.528,4\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 679,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -506,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 173,1\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.383,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.617,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.755,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.160,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.648,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.895,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.191.202,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 326.949,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.401,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.250,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -26.939,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n
\n
\n \n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact376": { "value": "\n
\n \n
\n \n 4.\n \u00c4nderungen von Rechnungslegungsmethoden\n
\n
\n
\n \n 4.1\n Neue bzw. ge\u00e4nderte Standards \n und Interpretationen, erstmalig \n verpflichtend anwendbar bzw. \n freiwillig angewendet\n
\n Erstmalig\n \n zum\n \n 1. J\u00e4nner\n \n 2025\n \n sind\n \n folgende\n \n neue\n \n bzw. \n ge\u00e4nderte\n \n Standards\n \n anwendbar,\n \n wobei\n \n sich\n \n f\u00fcr\n \n die\n \n BIG \n keine wesentlichen Auswirkungen ergeben:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Standard\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Titel des Standards bzw. der \u00c4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verpflichtende Erstanwendung\n

\n
\n

\n IAS 21 \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Fehlende Umtauschbarkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2025\n

\n
\n
\n
\n IAS 21 Fehlende Umtauschbarkeit\n
\n Diese\n \n \u00c4nderung\n \n des\n \n IAS\n \n 21\n \n erg\u00e4nzt\n \n Vorschriften\n \n zur \n Bestimmung\n \n des\n \n Wechselkurses\n \n bei\n \n langfristig\n \n fehlender \n Umtauschbarkeit.\n \n Es\n \n beinhaltet\n \n Vorgaben\n \n zur\n \n Beurteilung \n der\n \n Umtauschbarkeit,\n \n zur\n \n Bestimmung\n \n eines \n Wechselkurses\n \n bei\n \n fehlender\n \n Umtauschbarkeit\n \n und\n \n sieht \n zus\u00e4tzliche Angaben f\u00fcr diese F\u00e4lle vor.\n
\n
\n Die\n \n \u00c4nderungen\n \n hatten\n \n keine\n \n wesentlichen\n \n Auswirkungen \n auf den Konzernabschluss. \n
\n
\n
\n
\n \n 4.2\n Neue Standards und Interpretationen, die noch nicht angewendet 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Standard/Interpretation \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Titel des Standards/der Interpretation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verpflichtende Erstanwendung lt. IASB\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verpflichtende \u00dcbernahme \n
\n in EU\n

\n
\n

\n IFRS 9 / IFRS 7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Klassifizierung und Bewertung von Finanzinstrumenten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n
\n

\n IFRS 9 / IFRS 7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Naturabh\u00e4ngige Stromvertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n
\n

\n Diverse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n J\u00e4hrliche Verbesserungen an den IFRS\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2026\n

\n
\n

\n IFRS 18\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Darstellung und Angaben im Abschluss\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2027\n

\n
\n

\n IFRS 19\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Tochterunternehmen, die keiner \u00f6ffentlichen Rechenschaftspflicht unterliegen: Angaben\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n offen\n

\n
\n

\n IAS 21\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Umrechnung von Finanzinformationen in Hochinflationsw\u00e4hrungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n offen\n

\n
\n
\n
\n
\n IFRS 18 \u2013 Darstellung und Angaben im Abschluss\n
\n Der\n \n im\n \n April\n \n 2024\n \n ver\u00f6ffentlichte\n \n Standard\n \n IFRS\n \n 18\n \n l\u00f6st\n \n den \n bestehenden\n \n Standard\n \n IAS\n \n 1\n \n \u2013\n \n Darstellung\n \n des\n \n Abschlusses \n ab\n \n und\n \n f\u00fchrt\n \n zu\n \n einigen\n \n wesentlichen\n \n neuen \n Anforderungen. \n
\n
\n Insbesondere\n \n betrifft\n \n der\n \n neue\n \n Standard\n \n die\n \n Gewinn-\n \n und \n Verlustrechnung\n \n \u2013\n \n alle\n \n Ertr\u00e4ge\n \n und\n \n Aufwendungen\n \n sind\n \n in \n f\u00fcnf\n \n Kategorien\n \n einzuteilen:\n \n die\n \n betriebliche\n \n Kategorie,\n \n die \n Investitions-Kategorie,\n \n die\n \n Finanzierungs-Kategorie,\n \n die \n Ertragsteuern-Kategorie\n \n und\n \n die\n \n Aufgegebene-\n Gesch\u00e4ftsbereiche-Kategorie.\n \n Au\u00dferdem\n \n f\u00fchrt\n \n der \n Standard\n \n die\n \n zwei\n \n neuen\n \n verpflichtenden \n Zwischensummen\n \n \u201eBetriebsergebnis\u201c\n \n und\n \n \u201eErgebnis\n \n vor \n Finanzierung und Ertragssteuern\u201c ein.\n
\n
\n Weitere\n \n \u00c4nderungen\n \n betreffen\n \n unternehmensspezifische \n Leistungskennzahlen\n \n (Management\n \n Performance \n Measures\n \n \u2013\n \n MPMs),\n \n diese\n \n sollen\n \n in\n \n einer\n \n gesonderten \n Anhangangabe\n \n angegeben\n \n werden,\n \n und\n \n verbesserte \n Vorgaben\n \n zur\n \n Dis-/Aggregation\n \n von\n \n Informationen \n innerhalb\n \n des\n \n Abschlusses.\n \n Bei\n \n der\n \n Darstellung\n \n der \n Cashflows\n \n nach\n \n der\n \n indirekten\n \n Methode\n \n wird\n \n das \n Betriebsergebnis\n \n die\n \n verpflichtende\n \n Ausgangsbasis\n \n f\u00fcr\n \n die \n Kapitalflussrechnung.\n
\n
\n Derzeit\n \n \u00fcberpr\u00fcft\n \n der\n \n Konzern\n \n die\n \n m\u00f6glichen \n Auswirkungen\n \n von\n \n IFRS\n \n 18,\n \n insbesondere\n \n auf\n \n die\n \n Struktur \n der\n \n Gewinn-\n \n und\n \n Verlustrechnung.\n \n Dabei\n \n hat\n \n der\n \n Konzern \n als\n \n Hauptgesch\u00e4ftst\u00e4tigkeit\n \n das\n \n Investieren\n \n in\n \n Immobilien \n identifiziert,\n \n bestimmte\n \n Ertr\u00e4ge\n \n und\n \n Aufwendungen \n unterliegen\n \n demnach\n \n anderen\n \n Angabeanforderungen. \n Beispielsweise\n \n werden\n \n Mieteinnahmen\n \n in\n \n der\n \n operativen \n anstatt\n \n der\n \n investiven\n \n Kategorie\n \n ausgewiesen, \n entsprechend\n \n dem\n \n bisherigen\n \n Ausweis\n \n im\n \n Konzern.\n \n Eine \n wesentliche\n \n Anpassung\n \n aus\n \n der\n \n Zuordnung\n \n zu\n \n den \n Kategorien\n \n wird\n \n sich\n \n bei\n \n den\n \n Positionen\n \n im\n \n Finanzergebnis \n ergeben,\n \n da\n \n nicht\n \n alle\n \n Sachverhalte\n \n der \n Finanzierungskategorie\n \n angeh\u00f6ren.\n \n Weitere\n \n \u00c4nderungen \n werden\n \n den\n \n Startpunkt\n \n der\n \n Kapitalflussrechnung \n (\u201eBetriebsergebnis\u201c\n \n anstatt\n \n \u201eErgebnis\n \n vor\n \n Ertragssteuern\u201c) \n und die zus\u00e4tzlichen Angaben f\u00fcr MPMs betreffen.\n
\n Sonstige Standards\n
\n
\n Der\n \n Konzern\n \n geht\n \n derzeit\n \n davon\n \n aus,\n \n dass\n \n sich\n \n aus\n \n den \n sonstigen\n \n in\n \n der\n \n Tabelle\n \n angef\u00fchrten\n \n Standards\n \n (mit \n Ausnahme\n \n von\n \n IFRS\n \n 18)\n \n und\n \n Interpretationen\n \n keine \n wesentlichen\n \n Auswirkungen\n \n auf\n \n den\n \n Konzernabschluss \n ergeben werden.\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact418": { "value": "\n
\n \n 5.\n Bilanzierungs- und Bewertungsmethoden\n
\n \n
\n \n 5.1\n Konsolidierungsgrunds\u00e4tze\n \n \n
\n Unternehmenszusammenschl\u00fcsse\n
\n
\n Der\n \n Konzern\n \n bilanziert\n \n Unternehmenszusammenschl\u00fcsse \n nach\n \n der\n \n Erwerbsmethode,\n \n wenn\n \n der\n \n Konzern \n Beherrschung\n \n erlangt\n \n hat.\n \n Die\n \n beim\n \n Erwerb\n \n \u00fcbertragene \n Gegenleistung\n \n sowie\n \n das\n \n erworbene\n \n identifizierbare \n Nettoverm\u00f6gen\n \n werden\n \n grunds\u00e4tzlich\n \n zum\n \n beizulegenden \n Zeitwert\n \n bewertet.\n \n Jeder\n \n entstandene\n \n Gesch\u00e4fts-\n \n oder \n Firmenwert\n \n wird\n \n j\u00e4hrlich\n \n auf\n \n Wertminderung\n \n \u00fcberpr\u00fcft. \n Zum\n \n Bilanzstichtag\n \n bestehen\n \n keine\n \n Firmenwerte. \n Konzerninterne\n \n Umgr\u00fcndungen\n \n werden\n \n unter \n Fortf\u00fchrung der Buchwerte erfasst.\n
\n
\n \u00dcblicherweise\n \n werden\n \n von\n \n der\n \n BIG\n \n nur \n Immobilienzweckgesellschaften\n \n erworben,\n \n die\n \n mangels \n entsprechender\n \n Prozesse\n \n keinen\n \n Gesch\u00e4ftsbetrieb \n (Business)\n \n aufweisen,\n \n sondern\n \n nur\n \n Immobilien,\n \n die\n \n aus\n \n der \n bisherigen\n \n Vermietung\n \n resultierende\n \n Forderungen\n \n und \n Verbindlichkeiten\n \n sowie\n \n die \n Refinanzierungsverbindlichkeiten beinhalten.\n
\n \n \n \n
\n Tochterunternehmen\n
\n
\n Tochterunternehmen\n \n sind\n \n vom\n \n Konzern\n \n beherrschte \n Unternehmen.\n \n \n Der\n \n Konzern\n \n beherrscht\n \n ein\n \n Unternehmen, \n wenn\n \n er\n \n schwankenden\n \n Renditen\n \n aus\n \n seinem\n \n Engagement \n bei\n \n dem\n \n Unternehmen\n \n ausgesetzt\n \n ist\n \n bzw.\n \n Anrechte\n \n auf \n diese\n \n besitzt\n \n und\n \n die\n \n F\u00e4higkeit\n \n hat,\n \n diese\n \n Renditen\n \n mittels \n seiner\n \n Verf\u00fcgungsgewalt\n \n \u00fcber\n \n das\n \n Unternehmen\n \n zu \n beeinflussen. \n \n \n Die\n \n Abschl\u00fcsse\n \n von\n \n Tochterunternehmen \n sind\n \n im\n \n Konzernabschluss\n \n ab\n \n dem\n \n Zeitpunkt\n \n enthalten,\n \n an \n dem\n \n die\n \n Beherrschung\n \n beginnt,\n \n und\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt, \n an dem die Beherrschung endet.\n
\n \n
\n Nicht beherrschende Anteile\n
\n
\n Nicht\n \n beherrschende\n \n Anteile\n \n werden\n \n zum \n Erwerbszeitpunkt\n \n zun\u00e4chst\n \n mit\n \n ihrem\n \n entsprechenden \n Anteil\n \n am\n \n identifizierbaren\n \n Nettoverm\u00f6gen\n \n des \n erworbenen\n \n Unternehmens\n \n bewertet.\n \n \u00c4nderungen\n \n des \n Anteils\n \n des\n \n Konzerns\n \n an\n \n einem\n \n Tochterunternehmen,\n \n die \n nicht\n \n zu\n \n einem\n \n Verlust\n \n der\n \n Beherrschung\n \n f\u00fchren,\n \n werden \n als Eigenkapitaltransaktionen bilanziert.\n
\n \n
\n Verlust der Beherrschung\n
\n
\n Verliert\n \n der\n \n Konzern\n \n die\n \n Beherrschung\n \n \u00fcber\n \n ein \n Tochterunternehmen,\n \n bucht\n \n er\n \n die\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n des\n \n Tochterunternehmens\n \n und\n \n alle\n \n zugeh\u00f6rigen \n nicht\n \n beherrschenden\n \n Anteile\n \n und\n \n anderen\n \n Bestandteile \n am\n \n Eigenkapital\n \n aus.\n \n Jeder\n \n entstehende\n \n Gewinn\n \n oder \n Verlust\n \n wird\n \n im\n \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Jeder \n zur\u00fcckbehaltene\n \n Anteil\n \n an\n \n dem\n \n ehemaligen \n Tochterunternehmen\n \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert \n zum Zeitpunkt des Verlustes der Beherrschung bewertet.\n
\n \n
\n \n \n \n Anteile an nach der Equity-Methode bilanzierten \n Unternehmen\n
\n Die\n \n Anteile\n \n des\n \n Konzerns\n \n an\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmen\n \n umfassen\n \n Anteile\n \n an \n Gemeinschaftsunternehmen\n \n und\n \n an\n \n assoziierten \n Unternehmen.\n \n
\n \n
\n Voraussetzung\n \n f\u00fcr\n \n die\n \n Klassifikation\n \n als\n \n assoziiertes \n Unternehmen\n \n ist\n \n das\n \n Vorliegen\n \n eines\n \n ma\u00dfgeblichen \n Einflusses,\n \n jedoch\n \n liegt\n \n keine\n \n Beherrschung\n \n oder \n gemeinschaftliche\n \n F\u00fchrung\n \n in\n \n Bezug\n \n auf\n \n die\n \n Finanz-\n \n und \n Gesch\u00e4ftspolitik\n \n vor.\n \n Dieser\n \n kann\n \n in\n \n der\n \n Regel\n \n durch\n \n das \n Vorliegen\n \n einer\n \n oder\n \n mehrerer\n \n Indikatoren\n \n festgestellt \n werden,\n \n die\n \n in\n \n IAS 28.6.\n \n definiert\n \n sind.\n \n Potenzielle \n Stimmrechte\n \n sind\n \n bei\n \n der\n \n Bestimmung,\n \n ob\n \n ma\u00dfgeblicher \n Einfluss\n \n vorliegt,\n \n zu\n \n ber\u00fccksichtigen.\n \n Die\n \n tats\u00e4chliche \n Aus\u00fcbung\n \n des\n \n ma\u00dfgeblichen\n \n Einflusses\n \n ist\n \n hingegen\n \n nicht \n erforderlich.\n \n Bei\n \n Vorliegen\n \n eines\n \n 20 %\n \n oder\n \n mehr \n erreichenden\n \n Stimmengewichts\n \n an\n \n einem\n \n Unternehmen \n wird ma\u00dfgeblicher Einfluss vermutet.\n
\n \n \n
\n Ein\n \n Gemeinschaftsunternehmen\n \n ist\n \n eine\n \n Vereinbarung, \n \u00fcber\n \n die\n \n der\n \n Konzern\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n aus\u00fcbt\n \n (wobei\n \n er\n \n Rechte\n \n am\n \n Nettoverm\u00f6gen\n \n der \n Vereinbarung\n \n besitzt),\n \n anstatt\n \n Rechte\n \n an\n \n deren \n Verm\u00f6genswerten\n \n und\n \n Verpflichtungen\n \n f\u00fcr\n \n deren \n Schulden zu haben.\n
\n \n
\n Anteile\n \n an\n \n assoziierten\n \n Unternehmen\n \n und \n Gemeinschaftsunternehmen\n \n werden\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanziert.\n \n Sie\n \n werden\n \n zun\u00e4chst\n \n mit\n \n den \n Anschaffungskosten\n \n angesetzt,\n \n wozu\n \n auch \n Transaktionskosten\n \n z\u00e4hlen.\n \n Nach\n \n dem\n \n erstmaligen\n \n Ansatz \n enth\u00e4lt\n \n der\n \n Konzernabschluss\n \n den\n \n Anteil\n \n des\n \n Konzerns\n \n am \n Gesamtergebnis\n \n der\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt,\n \n an\n \n dem\n \n der \n ma\u00dfgebliche\n \n Einfluss\n \n oder\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n endet.\n \n Bestehen\n \n Hinweise\n \n auf\n \n eine\n \n Wertminderung,\n \n wird \n der\n \n Buchwert\n \n einem\n \n Werthaltigkeitstest\n \n unterzogen\n \n und \n gegebenenfalls auf den erzielbaren Betrag abgeschrieben.\n
\n \n \n \n
\n Bei der Konsolidierung eliminierte Gesch\u00e4ftsvorf\u00e4lle\n
\n
\n \n Konzerninterne\n \n Salden\n \n und\n \n Gesch\u00e4ftsvorf\u00e4lle\n \n und\n \n alle \n nicht\n \n realisierten\n \n Ertr\u00e4ge\n \n und\n \n Aufwendungen\n \n aus \n konzerninternen\n \n Gesch\u00e4ftsvorf\u00e4llen\n \n werden\n \n bei\n \n der \n Erstellung\n \n des\n \n Konzernabschlusses\n \n eliminiert.\n \n \n \n Nicht \n realisierte\n \n Gewinne\n \n aus\n \n Transaktionen\n \n mit\n \n Unternehmen, \n die\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziert\n \n werden,\n \n werden\n \n in \n H\u00f6he\n \n des\n \n Anteils\n \n des\n \n Konzerns\n \n an\n \n dem \n Beteiligungsunternehmen\n \n gegen\n \n die\n \n Beteiligung \n ausgebucht.\n \n
\n
\n
\n \n \n
\n \n \n 5.2\n Fremdw\u00e4hrung\n
\n Die\n \n einzelnen\n \n Konzerngesellschaften\n \n erfassen \n Gesch\u00e4ftsvorf\u00e4lle\n \n in\n \n ausl\u00e4ndischer\n \n W\u00e4hrung\n \n mit\n \n dem \n Devisenmittelkurs\n \n am\n \n Tag\n \n der\n \n jeweiligen\n \n Transaktion.\n \n Die \n Umrechnung\n \n der\n \n am\n \n Bilanzstichtag\n \n in\n \n Fremdw\u00e4hrung \n bestehenden\n \n monet\u00e4ren\n \n Verm\u00f6genswerte\n \n und \n Verbindlichkeiten\n \n in\n \n die\n \n Konzernw\u00e4hrung\n \n Euro\n \n erfolgt\n \n mit \n dem\n \n an\n \n diesem\n \n Tag\n \n g\u00fcltigen\n \n Devisenkurs.\n \n Daraus \n resultierende\n \n Fremdw\u00e4hrungsgewinne\n \n und\n \n -verluste \n werden im Berichtsjahr erfolgswirksam erfasst.\n
\n \n
\n In\n \n den\n \n Konzernabschluss\n \n sind\n \n keine\n \n Gesellschaften,\n \n die \n eine\n \n von\n \n der\n \n BIG\n \n als\n \n oberster\n \n Konzerngesellschaft \n abweichende\n \n funktionale\n \n W\u00e4hrung\n \n verwenden, \n einbezogen.\n
\n \n
\n \n 5.3\n Als Finanzinvestition gehaltene \n Immobilien\n
\n
\n Der\n \n Konzern\n \n wendet\n \n f\u00fcr\n \n die\n \n Bewertung\n \n das\n \n Modell\n \n des \n beizulegenden\n \n Zeitwerts\n \n f\u00fcr\n \n als\n \n Finanzinvestition \n gehaltene Immobilien gem\u00e4\u00df IAS 40 an.\n
\n
\n In\n \n den\n \n als\n \n Finanzinvestition\n \n gehaltenen\n \n Immobilien\n \n sind \n einerseits\n \n Bestandsimmobilien\n \n und\n \n andererseits \n Immobilien\n \n in\n \n Entwicklung\n \n enthalten.\n \n Diese\n \n werden \n zun\u00e4chst\n \n zu\n \n den\n \n Anschaffungs-\n \n oder\n \n Herstellungskosten \n unter\n \n Abzug\n \n von\n \n Investitions-\n \n und\n \n Baukostenzusch\u00fcssen \n erfasst\n \n und\n \n in\n \n der\n \n Folge\n \n zu\n \n den\n \n jeweiligen\n \n Stichtagen\n \n \u2013 \n unter\n \n anderem\n \n unter\n \n Ber\u00fccksichtigung\n \n von\n \n Abgrenzungen \n f\u00fcr\n \n alineare\n \n Mieten\n \n (\u201eZuschlagsmieten\u201c)\n \n \u2013\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Etwaige\n \n diesbez\u00fcgliche \n \u00c4nderungen\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust\n \n als \n Neubewertungsergebnis\n \n erfasst.\n \n Die\n \n Investitions-\n \n und \n Baukostenzusch\u00fcsse\n \n betreffen\n \n Beitr\u00e4ge\n \n der\n \n Mieter*innen \n an\n \n den\n \n Kosten\n \n von\n \n Investitions-\n \n und \n Sanierungsma\u00dfnahmen\n \n f\u00fcr\n \n Bestandsimmobilien\n \n und \n unterliegen\n \n gro\u00dfteils\n \n keinen\n \n speziellen \n R\u00fcckzahlungsbedingungen.\n
\n
\n Jeder\n \n Gewinn\n \n oder\n \n Verlust\n \n beim\n \n Abgang\n \n einer\n \n als \n Finanzinvestition\n \n gehaltenen\n \n Immobilie\n \n (berechnet\n \n als \n Differenz\n \n zwischen\n \n dem\n \n Nettover\u00e4u\u00dferungserl\u00f6s\n \n und\n \n dem \n Buchwert\n \n =\n \n Zeitwert\n \n des\n \n Gegenstands)\n \n wird\n \n im\n \n Gewinn \n oder Verlust erfasst.\n
\n \n
\n Fremdkapitalkosten,\n \n die\n \n direkt\n \n dem\n \n Erwerb,\n \n dem\n \n Bau\n \n oder \n der\n \n Herstellung\n \n der\n \n Immobilien\n \n zugerechnet\n \n werden \n k\u00f6nnen,\n \n werden\n \n im\n \n Rahmen\n \n der\n \n Anschaffungs-\n \n oder \n Herstellungskosten\n \n entsprechend\n \n dem\n \n Wahlrecht\n \n f\u00fcr\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertete\n \n Verm\u00f6genswerte \n gem\u00e4\u00df IAS 23 nicht aktiviert.\n
\n \n \n
\n
\n \n \n 5.4\n Sachanlagen und selbst genutzte \n Immobilien\n
\n Sachanlagen\n \n und\n \n selbst\n \n genutzte\n \n Immobilien\n \n werden\n \n zu \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n abz\u00fcglich \n kumulierter\n \n Abschreibungen\n \n und\n \n kumulierter \n Wertminderungsaufwendungen bewertet.\n
\n \n
\n Die\n \n planm\u00e4\u00dfige\n \n Abschreibung\n \n der\n \n Geb\u00e4ude\n \n und \n Sachanlagen\n \n erfolgt\n \n linear\n \n \u00fcber\n \n die\n \n erwartete \n Nutzungsdauer.\n \n Einzelne\n \n Teile\n \n von\n \n Geb\u00e4uden\n \n und \n Sachanlagen\n \n werden\n \n nicht\n \n getrennt\n \n abgeschrieben,\n \n da \n diese\n \n keinen\n \n bedeutsamen\n \n Anteil\n \n an\n \n den\n \n gesamten \n Anschaffungskosten\n \n erreichen.\n \n Die\n \n gesch\u00e4tzten \n Nutzungsdauern\n \n f\u00fcr\n \n das\n \n laufende\n \n Jahr\n \n und\n \n Vergleichsjahre \n wurden wie folgt angenommen:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Selbst genutzte Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58\n

\n
\n

\n Betriebs- und Gesch\u00e4ftsausstattung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n
\n

\n \u00dcbrige Sachanlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33\n

\n
\n

\n Nutzungsrechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n
\n
\n Abschreibungsmethoden,\n \n Nutzungsdauern\n \n und\n \n Restwerte \n werden\n \n an\n \n jedem\n \n Abschlussstichtag\n \n \u00fcberpr\u00fcft\n \n und \n gegebenenfalls angepasst.\n \n
\n \n \n \n \n
\n \n 5.5\n Immaterielle Verm\u00f6genswerte\n
\n
\n Die\n \n immateriellen\n \n Verm\u00f6genswerte\n \n haben\n \n eine\n \n begrenzte \n Nutzungsdauer\n \n und\n \n werden\n \n in\n \n der\n \n Bilanz\n \n zu \n Anschaffungskosten\n \n abz\u00fcglich\n \n linearer\n \n planm\u00e4\u00dfiger \n Abschreibungen\n \n sowie\n \n Wertminderungen\n \n angesetzt.\n \n \n Bei \n der\n \n Ermittlung\n \n der\n \n Abschreibungss\u00e4tze\n \n wurden\n \n folgende \n Nutzungsdauern festgelegt:\n \n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Software\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n

\n Rechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n
\n
\n
\n \n \n \n \n
\n \n 5.6\n Leasingverh\u00e4ltnisse\n
\n
\n Feststellung, ob eine Vereinbarung ein \n Leasingverh\u00e4ltnis enth\u00e4lt\n
\n
\n Die\n \n BIG\n \n tritt\n \n als\n \n Leasinggeberin\n \n f\u00fcr\n \n die\n \n von\n \n ihr\n \n gehaltenen \n Immobilien am Markt auf.\n
\n
\n Die\n \n Feststellung,\n \n ob\n \n eine\n \n Vereinbarung\n \n ein \n Leasingverh\u00e4ltnis\n \n beinhaltet,\n \n wird\n \n auf\n \n Basis\n \n des \n wirtschaftlichen\n \n Gehalts\n \n der\n \n Vereinbarung\n \n zum\n \n Zeitpunkt \n der\n \n Bereitstellung\n \n getroffen\n \n und\n \n erfordert\n \n eine \n Einsch\u00e4tzung,\n \n ob\n \n die\n \n Erf\u00fcllung\n \n der\n \n vertraglichen \n Vereinbarung\n \n von\n \n der\n \n Nutzung\n \n eines\n \n bestimmten \n Verm\u00f6genswerts\n \n oder\n \n bestimmter\n \n Verm\u00f6genswerte \n
\n \n
\n
\n \n \n
\n abh\u00e4ngig\n \n ist\n \n und\n \n ob\n \n die\n \n Vereinbarung\n \n ein\n \n Recht\n \n auf\n \n die \n Nutzung\n \n des\n \n Verm\u00f6genswerts\n \n einr\u00e4umt.\n \n Eine\n \n erneute \n Beurteilung\n \n findet\n \n bei\n \n \u00c4nderungen\n \n von\n \n wesentlichen \n Teilen\n \n der\n \n Vereinbarungen\n \n statt,\n \n die\n \n Auswirkungen\n \n auf\n \n die \n Beurteilung nach IFRS 16 haben. \n
\n Bei\n \n Abschluss\n \n oder\n \n Neubeurteilung\n \n einer\n \n Vereinbarung,\n \n die \n ein\n \n Leasingverh\u00e4ltnis\n \n enth\u00e4lt,\n \n trennt\n \n der\n \n Konzern\n \n die\n \n von \n einer\n \n solchen\n \n Vereinbarung\n \n geforderten\n \n Zahlungen\n \n und \n andere\n \n Entgelte\n \n in\n \n diejenigen\n \n f\u00fcr\n \n das\n \n Leasingverh\u00e4ltnis \n und\n \n diejenigen\n \n f\u00fcr\n \n andere\n \n Posten\n \n auf\n \n der\n \n Grundlage\n \n ihrer \n relativen beizulegenden Zeitwerte.\n
\n
\n Operating Leasing als Leasinggeber\n
\n
\n Leasingverh\u00e4ltnisse,\n \n bei\n \n denen\n \n nicht\n \n im\n \n Wesentlichen\n \n alle \n mit\n \n dem\n \n Eigentum\n \n verbundenen\n \n Chancen\n \n und\n \n Risiken\n \n vom \n Konzern\n \n auf\n \n den\n \n Leasingnehmer\n \n \u00fcbertragen\n \n werden, \n werden\n \n als\n \n Operating\n \n Leases\n \n klassifiziert\n \n und \n entsprechend bilanziert.\n
\n
\n Die\n \n BIG\n \n vermietet\n \n den\n \n \u00fcberwiegenden\n \n Teil\n \n ihrer \n Investment\n \n Properties\n \n im\n \n Rahmen\n \n von\n \n Operating-\n Leasingvertr\u00e4gen.\n
\n
\n Der\n \n Gro\u00dfteil\n \n der\n \n Liegenschaften\n \n der\n \n BIG\n \n wurde\n \n der\n \n BIG\n \n mit \n dem\n \n Bundesimmobiliengesetz\n \n (BGBl\n \n 141/2000\n \n vom \n 29. Dezember\n \n 2000)\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n ins \n Eigentum\n \n \u00fcbertragen.\n \n Gem\u00e4\u00df\n \n \u00a7 4\n \n Abs. 2 \n Bundesimmobiliengesetz\n \n hat\n \n die\n \n BIG\n \n \u201ezu\n \n marktkonformen \n Bedingungen\n \n und\n \n wenn\n \n es\n \n f\u00fcr\n \n sie\n \n wirtschaftlich\n \n vertretbar \n ist\n \n Raumbedarf\n \n des\n \n Bundes\n \n zu\n \n befriedigen\u201c,\n \n insbesondere \n die\n \n ihr\n \n \u00fcbertragenen\n \n Objekte\n \n bereitzustellen,\n \n bei\n \n Bedarf\n \n zu \n adaptieren\n \n und\n \n f\u00fcr\n \n Neubauvorhaben\n \n des\n \n Bundes \n erforderliche\n \n Liegenschaften\n \n zu\n \n erwerben.\n \n Mit\n \n dem \n Generalmietvertrag\n \n vom\n \n 6. Dezember\n \n 2000/2. J\u00e4nner \n 2001,\n \n abgeschlossen\n \n zwischen\n \n der\n \n Republik\n \n \u00d6sterreich\n \n und \n der\n \n BIG,\n \n mietet\n \n der\n \n Bund\n \n folglich\n \n die\n \n \u00fcbertragenen\n \n Objekte \n zur\u00fcck.\n \n Die\n \n Hauptmietverh\u00e4ltnisse\n \n beginnen\n \n mit\n \n 1. J\u00e4nner \n 2001\n \n und\n \n sind\n \n auf\n \n unbestimmte\n \n Zeit\n \n abgeschlossen.\n \n Der \n Generalmietvertrag\n \n beinhaltet\n \n eine\n \n beiderseitige \n K\u00fcndigungsfrist\n \n von\n \n einem\n \n Jahr.\n \n Die\n \n Hauptmietzinse\n \n sind \n auf\n \n Basis\n \n des\n \n Verbraucherpreisindex\n \n 1996\n \n wertgesichert, \n wobei\n \n sie\n \n jeweils\n \n nach\n \n einer\n \n \u00c4nderung\n \n von\n \n zumindest\n \n 5 % \n zum\n \n 1. J\u00e4nner\n \n eines\n \n Kalenderjahres\n \n angepasst\n \n werden \n k\u00f6nnen.\n \n Betriebskosten\n \n werden\n \n grunds\u00e4tzlich\n \n auf\n \n den/die \n Mieter*in\n \n umgelegt.\n \n Die\n \n BIG\n \n ist\n \n verpflichtet,\n \n die \n Bestandsobjekte\n \n zu\n \n erhalten\n \n und\n \n die\n \n vertragsgem\u00e4\u00dfe \n Nutzbarkeit der Bestandsobjekte sicherzustellen.\n
\n
\n Neben\n \n dem\n \n Generalmietvertrag\n \n existieren\n \n Erg\u00e4nzungen \n zum\n \n Generalmietvertrag.\n \n Die\n \n Erg\u00e4nzungen\n \n zum \n Generalmietvertrag\n \n betreffen\n \n im\n \n Wesentlichen \n Generalsanierungen\n \n der\n \n Objekte\n \n und\n \n Zubauten.\n \n Im \n Rahmen\n \n dieser\n \n Nebenvereinbarungen\n \n verzichtet\n \n die \n Mieterin\n \n (Republik\n \n \u00d6sterreich)\n \n auf\n \n die\n \n Aus\u00fcbung\n \n des \n K\u00fcndigungsrechts\n \n in\n \n der\n \n Regel\n \n f\u00fcr\n \n die\n \n Dauer\n \n von\n \n 25\n \n Jahren \n ab\n \n Fertigstellung\n \n der\n \n Generalsanierung.\n \n Die\n \n BIG\n \n hat \n
\n
\n unbeschadet\n \n dessen\n \n das\n \n Recht,\n \n die\n \n Mietverh\u00e4ltnisse \u2013\n \n im \n Rahmen\n \n der\n \n Einschr\u00e4nkung\n \n des\n \n \u00a7 30\n \n MRG \u2013\n \n unter \n Einhaltung\n \n einer\n \n einj\u00e4hrigen\n \n K\u00fcndigungsfrist\n \n zu\n \n k\u00fcndigen. \n Neben\n \n dem\n \n monatlich\n \n zu\n \n entrichtenden\n \n Hauptmietzins \n sind\n \n in\n \n der\n \n Regel\n \n Zuschlagsmieten\n \n f\u00fcr\n \n einen\n \n begrenzten \n Zeitraum und/oder Baukostenzusch\u00fcsse zu entrichten.\n
\n Neben\n \n dem\n \n Generalmietvertrag\n \n und\n \n den\n \n Nachtr\u00e4gen\n \n bzw. \n den\n \n individuellen\n \n Erg\u00e4nzungen\n \n zum\n \n Generalmietvertrag \n bestehen\n \n Mietvertr\u00e4ge\n \n auf\n \n Grundlage\n \n des\n \n \u00a7 5\n \n BIG\n \n Gesetz \n 1992\n \n in\n \n Verbindung\n \n mit\n \n dem\n \n Fruchtgenussrahmenvertrag \n sowie Fruchtgenusseinzelvertr\u00e4gen. \n
\n
\n Weiters\n \n bestehen\n \n Mietvertr\u00e4ge\n \n zu\n \n Geb\u00e4uden,\n \n die\n \n die\n \n BIG \n seit\n \n den\n \n 1990er-Jahren\n \n im\n \n eigenen\n \n Namen\n \n angeschafft \n oder\n \n hergestellt\n \n hat.\n \n Den\n \n genannten\n \n Bestandsvertr\u00e4gen\n \n ist \n gemein,\n \n dass\n \n sie\n \n in\n \n der\n \n Regel\n \n eine\n \n Wertsicherung\n \n und\n \n einen \n mittel- bis langfristigen K\u00fcndigungsverzicht beinhalten.\n
\n
\n Beinhaltet\n \n eine\n \n Vereinbarung\n \n Leasing-\n \n sowie \n Nichtleasingkomponenten,\n \n wendet\n \n die\n \n BIG\n \n IFRS 15\n \n zur \n Aufteilung\n \n der\n \n vereinbarten\n \n Entgelte\n \n an.\n \n Die\n \n Vorschriften \n des\n \n IFRS 9\n \n hinsichtlich\n \n der\n \n Ausbuchungs-\n \n und \n Wertminderungsvorschriften\n \n werden\n \n auch\n \n auf\n \n die \n Forderung aus dem Leasingverh\u00e4ltnis angewendet.\n
\n
\n Finanzierungsleasing als Leasinggeber\n
\n
\n Mietvertr\u00e4ge,\n \n bei\n \n denen\n \n die\n \n wesentlichen\n \n Risiken\n \n und \n Chancen,\n \n die\n \n mit\n \n dem\n \n Eigentum\n \n verbunden\n \n sind,\n \n an\n \n den \n Leasingnehmer\n \n \u00fcbertragen\n \n werden,\n \n werden\n \n als\n \n Forderung \n in\n \n H\u00f6he\n \n des\n \n Nettoinvestitionswerts\n \n aus\n \n dem \n Leasingverh\u00e4ltnis\n \n angesetzt.\n \n Forderungen\n \n aus \n Finanzierungsleasingverh\u00e4ltnissen\n \n sind\n \n grunds\u00e4tzlich\n \n mit \n dem Barwert der zuk\u00fcnftigen Leasingzahlungen aktiviert.\n
\n
\n Beinhaltet\n \n eine\n \n Vereinbarung\n \n Leasing-\n \n sowie \n Nichtleasingkomponenten,\n \n wendet\n \n der\n \n BIG\n \n Konzern \n IFRS 15\n \n zur\n \n Aufteilung\n \n der\n \n vereinbarten\n \n Entgelte\n \n an.\n \n Die \n Vorschriften\n \n des\n \n IFRS 9\n \n hinsichtlich\n \n der\n \n Ausbuchungs-\n \n und \n Wertminderungsvorschriften\n \n werden\n \n auch\n \n auf\n \n die \n Nettoinvestition in das Leasingverh\u00e4ltnis angewendet.\n
\n
\n Leasingverh\u00e4ltnisse als Leasingnehmer\n
\n
\n Am\n \n Bereitstellungsdatum\n \n oder\n \n bei\n \n \u00c4nderung\n \n wesentlicher, \n f\u00fcr\n \n die\n \n Beurteilung\n \n nach\n \n IFRS 16\n \n relevanter\n \n Teile\n \n von \n Leasingvereinbarungen\n \n wird\n \n das\n \n Leasingentgelt\n \n auf\n \n Basis \n der\n \n Einzelver\u00e4u\u00dferungspreise\n \n in\n \n eine\n \n Leasing-\n \n und \n Nichtleasingkomponente getrennt.\n
\n
\n F\u00fcr\n \n das\n \n gew\u00e4hrte\n \n Nutzungsrecht\n \n werden\n \n am \n Bereitstellungsdatum\n \n ein\n \n Verm\u00f6genswert\n \n sowie\n \n eine \n Leasingverbindlichkeit\n \n bilanziert.\n \n Der\n \n Verm\u00f6genswert\n \n wird \n im\n \n Bereitstellungszeitpunkt\n \n zu\n \n Anschaffungskosten,\n \n die \n der\n \n Leasingverbindlichkeit\n \n entsprechen \u2013\n \n adaptiert\n \n um\n \n im \n Voraus\n \n geleistete\n \n Zahlungen,\n \n direkte,\n \n anf\u00e4ngliche\n \n Kosten, \n sowie erhaltene Leasinganreize \u2013 angesetzt. \n
\n
\n
\n \n \n
\n \n Sofern\n \n es\n \n sich\n \n bei\n \n dem\n \n Nutzungsrecht\n \n um\n \n einen\n \n als \n Finanzinvestition\n \n gehaltene\n \n Immobilie\n \n zu\n \n klassifizierenden \n Verm\u00f6genswert\n \n handelt,\n \n wird\n \n dieses\n \n nachfolgend\n \n zum \n aktuellen\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n \n In\n \n allen \n \u00fcbrigen\n \n F\u00e4llen\n \n wird\n \n das\n \n Nutzungsrecht\n \n vom \n Bereitstellungsdatum\n \n bis\n \n zum\n \n Ende\n \n des\n \n Leasingzeitraums \n linear\n \n abgeschrieben\n \n \n und\n \n bei\n \n Vorliegen\n \n von \n Wertminderungen\n \n der\n \n Buchwert\n \n entsprechend\n \n berichtigt. \n Neubewertungen\n \n der\n \n Leasingverbindlichkeit\n \n werden\n \n als \n nachtr\u00e4gliche\n \n Anschaffungskosten\n \n zum\n \n bilanzierten \n Verm\u00f6genswert\n \n betrachtet\n \n oder\n \n erfolgswirksam\n \n verbucht, \n sofern der Verm\u00f6genswert vollst\u00e4ndig abgeschrieben ist.\n
\n Bei\n \n Leasingverh\u00e4ltnissen,\n \n die\n \n von\n \n der\n \n BIG\n \n als \n Finanzierungsleasing\n \n untervermietet\n \n werden,\n \n wird \n anstelle\n \n eines\n \n Nutzungsrechts\n \n eine\n \n Leasingforderung \n bilanziert.\n \n Leasingforderungen\n \n aus\n \n Unterleasing-\n verh\u00e4ltnissen\n \n werden\n \n nach\n \n den\n \n Vorschriften\n \n des\n \n IFRS 9 \n bewertet\n \n und\n \n um\n \n die\n \n jeweilige\n \n Tilgungskomponente \n reduziert.\n
\n
\n Die\n \n Leasingverbindlichkeit\n \n wird\n \n am\n \n Bereitstellungsdatum \n mit\n \n dem\n \n Barwert\n \n der\n \n noch\n \n nicht\n \n geleisteten \n Leasingzahlungen,\n \n abgezinst\n \n mit\n \n dem\n \n dem \n Leasingverh\u00e4ltnis\n \n zugrunde\n \n liegenden\n \n Zinssatz\n \n oder,\n \n wenn \n sich\n \n dieser\n \n nicht\n \n bestimmen\n \n l\u00e4sst,\n \n mit\n \n dem \n Grenzfremdkapitalzinssatz\n \n des\n \n Konzerns,\n \n erfasst.\n \n In\n \n der \n Regel\n \n zieht\n \n der\n \n BIG\n \n Konzern\n \n seinen \n Grenzfremdkapitalzinssatz heran.\n
\n
\n Die\n \n f\u00fcr\n \n die\n \n Bewertung\n \n der\n \n Leasingverbindlichkeit \n umfassten Zahlungen beinhalten\n
\n
\n \u25a0\n (de facto) feste Zahlungen,\n
\n
\n \u25a0\n variable Zahlungen, die an einen Index oder Zinssatz \n gekoppelt sind, wobei die Erstbewertung mit dem zum \n Bereitstellungsdatum g\u00fcltigen Index bzw. Zinssatz \n erfolgt,\n
\n
\n \u25a0\n aufgrund von Restwertgarantien erwartete \n Zahlungen,\n
\n
\n \u25a0\n Zahlungen f\u00fcr Kauf- und Verl\u00e4ngerungsoptionen, \n sofern sich der Konzern hinreichend sicher ist, diese \n auszu\u00fcben und\n
\n
\n \u25a0\n Strafzahlungen f\u00fcr vorzeitige K\u00fcndigungen, wenn sich \n der Konzern hinreichend sicher ist, dass diese \n schlagend werden.\n
\n
\n Die\n \n Folgebewertung\n \n der\n \n Leasingverbindlichkeit\n \n erfolgt \n zum\n \n Buchwert\n \n unter\n \n Anwendung\n \n der\n \n Effektivzinsmethode. \n \n Eine\n \n Neubewertung\n \n erfolgt\n \n bei\n \n einer\n \n \u00c4nderung\n \n der \n k\u00fcnftigen\n \n Leasingzahlungen\n \n aufgrund\n \n von\n \n Index-\n \n oder \n Zinssatz\u00e4nderungen\n \n und\n \n sofern\n \n sich\n \n die\n \n Einsch\u00e4tzung\n \n des \n Konzerns\n \n \u00fcber\n \n die\n \n Aus\u00fcbung\n \n von\n \n Kauf-\n \n und \n Verl\u00e4ngerungsoptionen sowie Strafzahlungen \u00e4ndert. \n \n
\n
\n Haupt-\n \n und\n \n Unterleasingverh\u00e4ltnisse\n \n werden\n \n separat \n bilanziert,\n \n sofern\n \n es\n \n sich\n \n in\n \n beiden\n \n Leasingverh\u00e4ltnissen\n \n um \n unterschiedliche\n \n Vertragspartner\n \n handelt.\n \n Handelt\n \n es\n \n sich \n
\n \n
\n \n sowohl\n \n im\n \n Haupt-\n \n als\n \n auch\n \n im\n \n Unterleasingverh\u00e4ltnis\n \n um \n denselben\n \n Vertragspartner,\n \n werden\n \n beide\n \n Vertr\u00e4ge\n \n als\n \n ein \n zusammengefasster,\n \n einzelner\n \n Vertrag\n \n bilanziert. \n Unterleasingverh\u00e4ltnisse\n \n werden\n \n auf\n \n Grundlage\n \n des \n Hauptleasingvertrags\n \n und\n \n nicht\n \n des\n \n zugrunde\n \n liegenden \n Verm\u00f6genswerts beurteilt.\n
\n Kurzfristige\n \n Leasingverh\u00e4ltnisse\n \n mit\n \n einer\n \n Laufzeit\n \n von \n weniger\n \n als\n \n 12\n \n Monaten\n \n zum\n \n Bereitstellungszeitpunkt \n sowie\n \n Leasingverh\u00e4ltnisse\n \n \u00fcber\n \n Verm\u00f6genswerte\n \n von \n geringem\n \n Wert\n \n werden\n \n auf\n \n Basis\n \n des\n \n IFRS\n \n 16.5\n \n nicht \n bilanziert, sondern als linearer Aufwand erfasst.\n
\n \n \n \n
\n \n 5.7\n Wertminderung von nicht \n finanziellen Verm\u00f6genswerten\n
\n
\n Wertminderungen\n \n gem\u00e4\u00df\n \n IAS 36\n \n k\u00f6nnen\n \n sich\n \n bei\n \n der\n \n BIG \n nur\n \n f\u00fcr\n \n jene\n \n Bereiche\n \n ergeben,\n \n die\n \n nicht\n \n nach\n \n dem\n \n Modell \n des\n \n beizulegenden\n \n Zeitwerts\n \n bewertet\n \n werden.\n \n Bei\n \n der\n \n BIG \n betrifft\n \n dies\n \n die\n \n selbst\n \n genutzten\n \n Immobilien,\n \n Sachanlagen \n und\n \n immateriellen\n \n Verm\u00f6genswerte.\n \n Bei\n \n Vorliegen\n \n von \n Anzeichen\n \n einer\n \n Wertminderung\n \n f\u00fchrt\n \n die\n \n BIG\n \n bei\n \n diesen \n nicht\n \n finanziellen\n \n Verm\u00f6genswerten\n \n einen \n Wertminderungstest\n \n durch.\n \n Dabei\n \n ermittelt\n \n sie\n \n den \n erzielbaren Betrag. \n
\n
\n Der\n \n erzielbare\n \n Betrag\n \n ist\n \n der\n \n h\u00f6here\n \n Wert\n \n von \n Nutzungswert\n \n und\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n abz\u00fcglich \n Ver\u00e4u\u00dferungskosten\n \n (Nettozeitwert).\n \n Liegt\n \n dieser\n \n Wert \n unter\n \n dem\n \n f\u00fcr\n \n diesen\n \n Verm\u00f6genswert\n \n angesetzten \n Buchwert, erfolgt eine Wertminderung auf diesen Wert.\n
\n
\n Die\n \n errechnete\n \n Wertminderung\n \n wird\n \n erfolgswirksam \n erfasst. \n
\n
\n Ein\n \n sp\u00e4terer\n \n Wegfall\n \n der\n \n Wertminderung\n \n f\u00fchrt\n \n zu\n \n einer \n erfolgswirksamen\n \n Wertaufholung\n \n bis\n \n maximal\n \n zur\n \n H\u00f6he \n der\n \n fortgeschriebenen\n \n urspr\u00fcnglichen\n \n Anschaffungs-\n \n oder \n Herstellungskosten.\n
\n \n \n \n
\n \n 5.8\n Vorr\u00e4te\n
\n
\n Die\n \n unter\n \n Vorr\u00e4te\n \n ausgewiesenen\n \n Verm\u00f6genswerte \n betreffen\n \n Vorratsimmobilien\n \n sowie\n \n noch\n \n nicht \n abrechenbare Leistungen aus Mieterinvestitionen.\n
\n
\n Vorratsimmobilien\n \n betreffen\n \n Immobilien,\n \n die\n \n zur \n Ver\u00e4u\u00dferung\n \n im\n \n Rahmen\n \n der\n \n gew\u00f6hnlichen \n Gesch\u00e4ftst\u00e4tigkeit\n \n gehalten\n \n werden\n \n oder\n \n sich\n \n in\n \n der \n Herstellungsphase\n \n mit\n \n geplanter\n \n Ver\u00e4u\u00dferungsabsicht \n befinden.\n \n Diese\n \n werden\n \n mit\n \n dem\n \n niedrigeren\n \n Wert\n \n aus \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n und \n Nettover\u00e4u\u00dferungswert\n \n bewertet.\n \n Wenn\n \n es\n \n eindeutige \n Anhaltspunkte\n \n f\u00fcr\n \n eine\n \n Erh\u00f6hung\n \n des \n Nettover\u00e4u\u00dferungswerts\n \n gibt,\n \n erfolgt\n \n eine\n \n Wertaufholung \n bis\n \n maximal\n \n zur\n \n H\u00f6he\n \n des\n \n niedrigeren\n \n Werts\n \n aus \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n und \n Nettover\u00e4u\u00dferungswert.\n \n
\n \n
\n
\n \n
\n \n \n 5.9\n Leistungen an Arbeitnehmer*innen\n
\n Verpflichtungen\n \n aus\n \n kurzfristig\n \n f\u00e4lligen\n \n Leistungen\n \n an \n Arbeitnehmer*innen\n \n werden\n \n als\n \n Aufwand\n \n erfasst,\n \n sobald \n die\n \n damit\n \n verbundene\n \n Arbeitsleistung\n \n erbracht\n \n wird.\n \n Eine \n Schuld\n \n ist\n \n f\u00fcr\n \n den\n \n erwartungsgem\u00e4\u00df\n \n zu\n \n zahlenden\n \n Betrag \n zu\n \n erfassen,\n \n wenn\n \n der\n \n Konzern\n \n gegenw\u00e4rtig\n \n eine\n \n rechtliche \n oder\n \n faktische\n \n Verpflichtung\n \n hat,\n \n diesen\n \n Betrag\n \n aufgrund \n einer\n \n von\n \n dem/von\n \n der\n \n Arbeitnehmer*in\n \n erbrachten \n Arbeitsleistung\n \n zu\n \n zahlen\n \n und\n \n die\n \n Verpflichtung\n \n verl\u00e4sslich \n gesch\u00e4tzt werden kann.\n
\n
\n Beitragsorientierte Pl\u00e4ne\n
\n
\n Die\n \n BIG\n \n ist\n \n gesetzlich\n \n verpflichtet,\n \n f\u00fcr\n \n alle\n \n nach\n \n dem \n 31. Dezember\n \n 2002\n \n eingetretenen\n \n Mitarbeitenden\n \n 1,53 % \n des\n \n monatlichen\n \n Entgelts\n \n in\n \n eine \n Mitarbeitendenvorsorgekasse\n \n einzubezahlen.\n \n Damit\n \n liegt \n ein\n \n beitragsorientierter\n \n Plan\n \n vor.\n \n Dar\u00fcber\n \n hinaus\n \n werden \n Beitr\u00e4ge\n \n in\n \n eine\n \n Pensionskasse\n \n geleistet,\n \n eine \n weitergehende\n \n Haftung\n \n f\u00fcr\n \n Leistungsanspr\u00fcche \n gegen\u00fcber\n \n den\n \n Beg\u00fcnstigten\n \n besteht\n \n nicht.\n \n Auf\n \n Basis\n \n der \n Vereinbarung\n \n vom\n \n 1. J\u00e4nner\n \n 2007\n \n zwischen\n \n der\n \n BIG\n \n und \n einer\n \n Pensionskasse\n \n besteht\n \n teilweise\n \n f\u00fcr\n \n Angestellte\n \n mit \n mehr\n \n als\n \n einem\n \n Jahr\n \n Betriebszugeh\u00f6rigkeit\n \n eine \n beitragsorientierte Pensionszusage.\n
\n
\n R\u00fcckstellung f\u00fcr Abfertigungen\n
\n
\n Aufgrund\n \n gesetzlicher\n \n Vorschriften\n \n ist\n \n die\n \n BIG\n \n verpflichtet, \n an\n \n vor\n \n dem\n \n 1. J\u00e4nner\n \n 2003\n \n eingetretene\n \n Mitarbeitenden\n \n im \n K\u00fcndigungsfall\n \n oder\n \n zum\n \n Pensionsantrittszeitpunkt\n \n eine \n einmalige\n \n Abfertigung\n \n zu\n \n leisten\n \n (\u201egesetzliche \n Abfertigung\u201c).\n \n Diese\n \n ist\n \n von\n \n der\n \n Anzahl\n \n der\n \n Dienstjahre\n \n und \n dem\n \n bei\n \n Abfertigungsanfall\n \n ma\u00dfgeblichen\n \n Bezug\n \n abh\u00e4ngig \n und betr\u00e4gt zwischen zwei und zw\u00f6lf Monatsbez\u00fcgen. \n
\n
\n R\u00fcckstellung f\u00fcr Pensionen\n
\n
\n Des\n \n Weiteren\n \n hat\n \n die\n \n BIG\n \n f\u00fcr\n \n zwei\n \n ehemalige \n Gesch\u00e4ftsf\u00fchrer\n \n leistungsorientierte\n \n Pensionszusagen \n abgegeben.\n \n F\u00fcr\n \n diese\n \n Verpflichtung\n \n wurde\n \n eine\n \n separate \n R\u00fcckstellung gebildet.\n
\n
\n R\u00fcckstellung f\u00fcr Jubil\u00e4umsgelder\n
\n
\n Im\n \n Kollektivvertrag\n \n f\u00fcr\n \n Mitarbeitende\n \n der\n \n BIG\n \n wurde\n \n in\n \n der \n Fassung\n \n vom\n \n 1. J\u00e4nner\n \n 2014\n \n erstmals\n \n ein \n Jubil\u00e4umsgeldanspruch\n \n einger\u00e4umt.\n \n Der\n \n Anspruch\n \n steht \n dem/der\n \n Mitarbeitenden\n \n bei\n \n ununterbrochener\n \n Dauer\n \n des \n Arbeitsverh\u00e4ltnisses nach 15, 25 und 35 Jahren zu. \n
\n \n
\n \n Bis\n \n zum\n \n Ende\n \n des\n \n Jahres\n \n 2013\n \n bestand\n \n lediglich\n \n ein\n \n solcher \n Anspruch\n \n f\u00fcr\n \n Beamte\n \n und\n \n Vertragsbedienstete\n \n der\n \n BIG\n \n je \n nach\n \n Bundesland\n \n und\n \n Dienstjahren\n \n auf\n \n unterschiedliche \n Monatsgeh\u00e4lter gem\u00e4\u00df den gesetzlichen Bestimmungen.\n
\n Keiner\n \n der\n \n leistungsorientierten\n \n Pl\u00e4ne\n \n wird\n \n aus\n \n einem \n Fonds\n \n finanziert.\n \n Die\n \n Zinsen\n \n aus\n \n leistungsorientierten \n Pl\u00e4nen werden im Personalaufwand erfasst.\n
\n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellung\n \n f\u00fcr\n \n Jubil\u00e4umsgelder\n \n wird \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n durchgef\u00fchrt\n \n und\n \n die \n versicherungsmathematischen\n \n Gewinne\n \n und\n \n Verluste \n werden in der Gewinn- und Verlustrechnung erfasst.\n
\n
\n Zus\u00e4tzliche\n \n Erl\u00e4uterungen\n \n zu\n \n den\n \n R\u00fcckstellungen\n \n f\u00fcr \n Abfertigung,\n \n Pension\n \n und\n \n Jubil\u00e4umsgelder\n \n siehe\n \n Punkt\n \n 8.9 \n Personalr\u00fcckstellungen.\n
\n \n \n
\n \n 5.10\n R\u00fcckstellungen\n
\n
\n R\u00fcckstellungen\n \n werden\n \n angesetzt,\n \n wenn\n \n f\u00fcr\n \n die\n \n BIG\n \n eine \n rechtliche\n \n oder\n \n faktische\n \n Verpflichtung\n \n gegen\u00fcber\n \n einem \n Dritten\n \n aufgrund\n \n eines\n \n vergangenen\n \n Ereignisses\n \n vorliegt \n und\n \n es\n \n wahrscheinlich\n \n ist,\n \n dass\n \n diese\n \n Verpflichtung\n \n zu \n einem Mittelabfluss f\u00fchren wird. \n
\n
\n Diese\n \n R\u00fcckstellungen\n \n werden\n \n mit\n \n jenem\n \n Wert\n \n angesetzt, \n der\n \n zum\n \n Zeitpunkt\n \n der\n \n Erstellung\n \n des\n \n Jahresabschlusses \n nach\n \n bester\n \n Sch\u00e4tzung\n \n ermittelt\n \n werden\n \n kann. \n Unterscheidet\n \n sich\n \n der\n \n auf\n \n Basis\n \n eines\n \n markt\u00fcblichen \n Zinssatzes\n \n ermittelte\n \n Barwert\n \n der\n \n R\u00fcckstellung\n \n wesentlich \n vom\n \n Nominalwert,\n \n wird\n \n der\n \n Barwert\n \n der\n \n Verpflichtung \n angesetzt.\n \n Aufwendungen\n \n aus\n \n der\n \n Aufzinsung\n \n von \n sonstigen\n \n R\u00fcckstellungen\n \n werden\n \n im\n \n Finanzergebnis \n erfasst.\n
\n \n
\n Ist\n \n eine\n \n zuverl\u00e4ssige\n \n Sch\u00e4tzung\n \n der\n \n H\u00f6he\n \n der\n \n Verpflichtung \n nicht\n \n m\u00f6glich,\n \n der\n \n Mittelabfluss\n \n aus\n \n der\n \n Verpflichtung \n nicht\n \n wahrscheinlich\n \n oder\n \n das\n \n Eintreten\n \n der\n \n Verpflichtung \n von\n \n k\u00fcnftigen\n \n Ereignissen\n \n abh\u00e4ngig,\n \n liegt\n \n eine \n Eventualverbindlichkeit\n \n vor.\n \n In\n \n diesen\n \n seltenen\n \n F\u00e4llen \n unterbleibt\n \n die\n \n Bildung\n \n einer\n \n R\u00fcckstellung\n \n und\n \n es\n \n erfolgt \n eine Erl\u00e4uterung des Sachverhalts im Anhang.\n
\n \n \n
\n \n 5.11\n Nachbesserungsverpflichtung der \n BIG gegen\u00fcber der Republik \n \u00d6sterreich\n
\n
\n Die\n \n BIG\n \n hat\n \n vor\n \n mehreren\n \n Jahren\n \n Immobilien\n \n von\n \n der \n Republik\n \n \u00d6sterreich\n \n erworben.\n \n Diese \n Verkaufsvereinbarungen\n \n sahen\n \n zwei \n Kaufpreisbestandteile vor:\n
\n
\n \u25a0\n Fixer Kaufpreis bei \u00dcbertragung der Liegenschaften \n (deutlich unter dem Zeitwert)\n
\n
\n \u25a0\n Variabler Kaufpreis i.H.v. 80 % der Buchgewinne bei \n Ver\u00e4u\u00dferung dieser Liegenschaften\n
\n
\n
\n \n
\n Der\n \n variable\n \n Kaufpreis\n \n errechnet\n \n sich\n \n nach\n \n folgender \n Formel:\n
\n N\n =\n (W-V-A-NV-I)*0,8\n
\n
\n N\n =\n Nachbesserung\n
\n
\n W\n =\n Weiterver\u00e4u\u00dferungswert\n
\n
\n V\n =\n Verwertungskosten\n
\n
\n A\n =\n Anschaffungswert\n
\n
\n NV\n =\n \u00fcbernommene Nettoverbindlichkeit zum \n Zeitpunkt der Anschaffung\n
\n
\n I\n =\n Buchwert von Investitionen der BIG und der \n aktivierten Fruchtgenussrechte f\u00fcr die jeweilige \n Liegenschaft\n
\n
\n Durch\n \n diese\n \n Nachbesserungspflicht\n \n ergibt\n \n sich\n \n f\u00fcr\n \n die\n \n BIG \n ein\n \n signifikanter\n \n Unterschied\n \n zwischen\n \n dem \n beizulegenden\n \n Zeitwert\n \n und\n \n den\n \n dem\n \n Unternehmen \n tats\u00e4chlich verbleibenden Erl\u00f6sen im Ver\u00e4u\u00dferungsfall.\n
\n
\n Bilanziell\n \n wurden\n \n die\n \n Immobilien\n \n im\n \n Erwerbszeitpunkt\n \n mit \n dem\n \n fixen\n \n Kaufpreis\n \n als\n \n Anschaffungskosten\n \n erfasst.\n \n Der \n variable\n \n Kaufpreis\n \n wird\n \n erst\n \n bei\n \n tats\u00e4chlichem\n \n Verkauf\n \n von \n Liegenschaften\n \n bilanziell\n \n erfasst\n \n (und\n \n nicht\n \n schon\n \n vorab), \n da\n \n keine\n \n vertragliche\n \n Verpflichtung\n \n besteht,\n \n die \n Liegenschaften\n \n zu\n \n ver\u00e4u\u00dfern.\n \n Vor\n \n dem\n \n Verkauf\n \n sind\n \n diese \n Liegenschaften\n \n entweder\n \n nach\n \n IAS 2\n \n oder\n \n nach\n \n IAS 40 \n bilanziert.\n \n Im\n \n Zeitpunkt\n \n des\n \n tats\u00e4chlichen\n \n Verkaufes\n \n von \n Liegenschaften\n \n stellt\n \n der\n \n variable\n \n Kaufpreisbestandteil \n eine\n \n Verpflichtung\n \n zur\n \n Aussch\u00fcttung\n \n an\n \n den\n \n Eigent\u00fcmer \n dar, die erfolgsneutral \u00fcber das Eigenkapital erfasst wird.\n
\n
\n Die\n \n Nachbesserungsbetr\u00e4ge\n \n sind\n \n viertelj\u00e4hrlich, \n sp\u00e4testens\n \n am\n \n Ende\n \n des\n \n auf\n \n den\n \n Eingang\n \n des\n \n Kaufpreises \n am\n \n Konto\n \n der\n \n BIG\n \n folgenden\n \n Quartals\n \n auf\n \n das\n \n Konto\n \n des \n Bundesministeriums f\u00fcr Finanzen zu \u00fcberweisen. \n
\n \n
\n \n 5.12\n Umsatzerl\u00f6se\n
\n
\n Erl\u00f6se aus Vermietung gem\u00e4\u00df IFRS 16\n
\n
\n Die\n \n Erl\u00f6se\n \n aus\n \n Vermietung\n \n werden\n \n generell\n \n linear\n \n \u00fcber\n \n die \n Gesamtlaufzeit\n \n der\n \n Mietvertr\u00e4ge\n \n verteilt\n \n erfasst,\n \n sofern \n eine andere Verteilung nicht sachgerechter ist.\n
\n
\n Anreizvereinbarungen\n \n wie\n \n z.B.\n \n Mietfreistellungen, \n reduzierte\n \n Mieten\n \n f\u00fcr\n \n einen\n \n bestimmten\n \n Zeitraum\n \n oder \n Einmalzahlungen\n \n sind\n \n Bestandteile\n \n dieser\n \n Mieterl\u00f6se\n \n und \n werden\n \n ebenso\n \n linear\n \n verteilt.\n \n Sehen\n \n Mietvertr\u00e4ge\n \n eine \n regelm\u00e4\u00dfige\n \n Anpassung\n \n \u00fcber\n \n die\n \n Laufzeit\n \n vor \n (\u201eStaffelmieten\u201c),\n \n werden\n \n derartige\n \n Anpassungen \n ebenfalls\n \n linear\n \n \u00fcber\n \n die\n \n Mietlaufzeit\n \n verteilt \n ber\u00fccksichtigt.\n
\n
\n Bei\n \n inflationsbedingten\n \n Anpassungen\n \n erfolgt\n \n hingegen \n keine\n \n Verteilung.\n \n Die\n \n Gesamtlaufzeit\n \n der\n \n Mietvertr\u00e4ge,\n \n auf \n welche\n \n die\n \n gesamten\n \n Erl\u00f6se\n \n linear\n \n verteilt\n \n werden,\n \n umfasst \n die\n \n unk\u00fcndbare\n \n Zeitperiode\n \n sowie\n \n weitere\n \n Zeitr\u00e4ume,\n \n f\u00fcr \n die\n \n der/die\n \n Mieter*in\n \n mit\n \n oder\n \n ohne\n \n weitere\n \n Zahlungen \n eine\n \n Option\n \n aus\u00fcben\n \n kann,\n \n wenn\n \n zu\n \n Beginn\n \n des \n Mietverh\u00e4ltnisses\n \n die\n \n Inanspruchnahme\n \n der\n \n Option \n hinreichend sicher ist.\n
\n
\n Die\n \n Bewertung\n \n der\n \n Mieterl\u00f6se\n \n erfolgt\n \n mit\n \n dem \n beizulegenden\n \n Zeitwert\n \n der\n \n eingenommenen\n \n bzw. \n ausstehenden\n \n Gegenleistung\n \n abz\u00fcglich\n \n direkter \n Erl\u00f6sminderungen.\n
\n Erl\u00f6se gem\u00e4\u00df IFRS 15\n
\n
\n Die\n \n Erl\u00f6se\n \n aus\n \n Betriebs-\n \n und\n \n Heizkosten,\n \n Erl\u00f6se\n \n aus \n Mieterinvestitionen,\n \n Umsatzerl\u00f6se\n \n aus\n \n Betriebs-\n \n oder \n Dienstleistungen\n \n (Erl\u00f6se\n \n aus\n \n Hausverwaltung,\n \n Facility \n Services,\n \n Baubetreuung,\n \n Raummanagement)\n \n und\n \n die \n Erl\u00f6se\n \n aus\n \n dem\n \n Verkauf\n \n von\n \n Immobilien\n \n des\n \n kurzfristigen \n Verm\u00f6gens\n \n fallen\n \n in\n \n den\n \n Anwendungsbereich\n \n des\n \n IFRS\n \n 15. \n Bei\n \n den\n \n Erl\u00f6sen\n \n aus\n \n Betriebs-\n \n und\n \n Heizkosten,\n \n Erl\u00f6sen\n \n aus \n Hausverwaltung,\n \n Erl\u00f6sen\n \n aus\n \n Facility\n \n Services\n \n und\n \n Erl\u00f6sen \n aus\n \n Baubetreuung\n \n sind\n \n die\n \n vertraglichen \n Leistungsverpflichtungen\n \n eindeutig\n \n identifizierbar\n \n und\n \n die \n dazugeh\u00f6rige\n \n Gegenleistung\n \n kann\n \n pro \n Leistungsverpflichtung\n \n eindeutig\n \n bestimmt\n \n werden.\n \n Der \n BIG\n \n Konzern\n \n ist\n \n prim\u00e4r\n \n Ansprechpartner\n \n der\n \n Kund*innen \n f\u00fcr\n \n die\n \n Leistungserbringung\n \n und\n \n tr\u00e4gt\n \n das\n \n in\n \n der \n Immobilienbranche\n \n \u00fcbliche\n \n Vorratsrisiko\n \n f\u00fcr\n \n die \n Nutzungsbereitschaft\n \n der\n \n Immobilie\n \n und\n \n auch\n \n das\n \n Risiko, \n dass\n \n die\n \n branchen\u00fcblich\n \n \u00fcber\n \n einen\n \n Aufteilungsschl\u00fcssel \n verteilten\n \n Aufwendungen\n \n nicht\n \n abgerechnet\n \n werden \n k\u00f6nnen.\n \n Somit\n \n wird\n \n f\u00fcr\n \n die\n \n wesentlichen\n \n Leistungen\n \n davon \n ausgegangen, dass der BIG Konzern als Prinzipal fungiert.\n
\n
\n Beim\n \n Verkauf\n \n von\n \n Immobilien\n \n werden\n \n die\n \n Umsatzerl\u00f6se \n nach\n \n IFRS\n \n 15\n \n erfasst,\n \n sobald\n \n ein/eine\n \n Kunde/Kundin\n \n die \n Beherrschung\n \n \u00fcber\n \n die\n \n Immobilie\n \n erlangt.\n \n \n Bei\n \n der \n Erstellung\n \n und\n \n Entwicklung\n \n von \n Eigentumswohnungsimmobilien\n \n erfolgt\n \n die\n \n Realisierung \n \u00fcber\n \n einen\n \n bestimmten\n \n Zeitraum,\n \n wenn\n \n keine\n \n alternative \n Nutzungsm\u00f6glichkeit\n \n f\u00fcr\n \n den\n \n BIG\n \n Konzern\n \n oder\n \n die \n Immobilienprojektgesellschaft,\n \n an\n \n der\n \n der\n \n BIG\n \n Konzern \n beteiligt\n \n ist,\n \n mehr\n \n m\u00f6glich\n \n ist\n \n und\n \n bereits\n \n ein \n Rechtsanspruch\n \n auf\n \n Bezahlung\n \n der\n \n bereits\n \n erbrachten \n Leistung\n \n (inklusive\n \n Marge)\n \n besteht.\n \n Dies\n \n f\u00fchrt\n \n dazu,\n \n dass \n Umsatzerl\u00f6se\n \n f\u00fcr\n \n diese\n \n Vertr\u00e4ge\n \n vor\n \n \u00dcbergabe\n \n der \n Immobilie\n \n an\n \n den/die\n \n Kunden/Kundin\n \n erfasst\n \n werden.\n \n Die \n Realisation\n \n der\n \n Projektspanne\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n der\n \n Errichtung\n \n der\n \n Immobilie.\n \n Die \n Messung\n \n des\n \n Leistungsfortschritts\n \n im\n \n Rahmen\n \n der \n Percentage\n \n of\n \n Completion\n \n erfolgt\n \n im\n \n BIG\n \n Konzern\n \n nach\n \n der \n Cost-to-Cost-Methode. \n \n
\n \n
\n Erl\u00f6se\n \n aus\n \n Mieterinvestitionen\n \n werden\n \n ebenfalls\n \n nach\n \n IFRS \n 15\n \n erfasst.\n \n Mieterinvestitionen\n \n sind\n \n Bauma\u00dfnahmen,\n \n die \n im\n \n Zusammenhang\n \n mit\n \n den\n \n Immobilien\n \n des\n \n BIG\n \n Konzerns \n f\u00fcr\n \n die\n \n Mieter*innen\n \n bzw.\n \n Dritte\n \n durchgef\u00fchrt\n \n werden.\n \n Die \n Ma\u00dfnahmen\n \n werden\n \n vom\n \n BIG\n \n Konzern\n \n als\n \n Dienstleister \n erbracht,\n \n wof\u00fcr\n \n der\n \n BIG\n \n Konzern\n \n ein\n \n Honorar\n \n bezieht.\n \n Das \n Erfordernis\n \n einer\n \n zeitanteiligen\n \n Umsatzrealisierung\n \n ergibt \n sich\n \n dadurch,\n \n dass\n \n eine\n \n andere\n \n Nutzung\n \n als\n \n die \n \u00dcbertragung\n \n an\n \n den\n \n Auftraggeber\n \n nicht\n \n mehr\n \n m\u00f6glich\n \n ist. \n Die\n \n Realisation\n \n des\n \n Honorars\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n auf\n \n Basis\n \n der\n \n angefallenen\n \n Kosten\n \n der \n Mieterinvestition.\n
\n \n
\n \n
\n \n
\n \n Entsprechend\n \n des\n \n Projektfortschritts\n \n werden\n \n Contract \n Costs\n \n und\n \n Umsatzerl\u00f6se\n \n erfasst.\n \n Es\n \n erfolgt\n \n eine\n \n saldierte \n Darstellung\n \n mit\n \n Projektanzahlungen,\n \n wobei\n \n der\n \n Ausweis \n des\n \n Saldos\n \n entweder\n \n als\n \n Vertragsverm\u00f6genswert \n (Aktivsaldo)\n \n oder\n \n Vertragsverbindlichkeit/erhaltene \n Anzahlungen\n \n (Passivsaldo)\n \n umgesetzt\n \n wird.\n \n Ebenso \n werden\n \n die\n \n zuzuordnenden\n \n Baukosten\n \n als\n \n Aufwand \n erfasst.\n \n Sobald\n \n ein\n \n Anspruch\n \n auf\n \n Zahlung\n \n entstanden\n \n ist, \n wird\n \n eine\n \n Forderung\n \n ausgewiesen.\n \n Vertragskosten\n \n in\n \n Form \n von\n \n Vermittlungsprovisionen\n \n werden\n \n als\n \n Vertragskosten \n aktiviert\n \n und\n \n entsprechend\n \n der\n \n Realisation\n \n der\n \n Margen \n \u00fcber den Errichtungszeitraum amortisiert.\n \n
\n Erl\u00f6se aus Dienstleistungskonzessionsvereinbarungen \n gem\u00e4\u00df IFRIC 12\n
\n
\n Die\n \n mit\n \n Bau-\n \n oder\n \n Ausbauleistungen\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n gem\u00e4\u00df\n \n IFRIC 12 \n verbundenen\n \n Umsatzerl\u00f6se\n \n werden\n \n auf\n \n Grundlage\n \n des \n Fertigstellungsgrades\n \n der\n \n erbrachten\n \n Arbeitsleistungen \n gem\u00e4\u00df IFRS 15 erfasst.\n
\n
\n Erbringt\n \n der\n \n Konzern\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n mehr\n \n als\n \n eine \n Dienstleistung,\n \n dann\n \n wird\n \n die\n \n erhaltene\n \n Gegenleistung \n entsprechend\n \n dem\n \n jeweils\n \n beizulegenden\n \n Zeitwert\n \n der \n erbrachten\n \n Einzelleistungen\n \n aufgeteilt,\n \n wenn\n \n eine\n \n solche \n Aufteilung in Einzelbetr\u00e4ge m\u00f6glich ist.\n
\n
\n Der\n \n aus\n \n der\n \n Umsatzrealisierung\n \n resultierende\n \n Bilanzposten \n ist\n \n im\n \n Folgenden\n \n danach\n \n zu\n \n qualifizieren,\n \n ob\n \n ein\n \n Anspruch \n auf\n \n eine\n \n bestimmte\n \n Geldleistung\n \n besteht\n \n oder\n \n dieser\n \n durch \n die\n \n Leistungsinanspruchnahme\n \n durch\n \n Nutzer*innen \n realisiert\n \n wird.\n \n Im\n \n ersten\n \n Fall\n \n liegt\n \n ein\n \n finanzieller \n Verm\u00f6genswert\n \n vor,\n \n w\u00e4hrend\n \n es\n \n sich\n \n im\n \n zweiten\n \n Fall\n \n um \n einen immateriellen Verm\u00f6genswert handelt.\n
\n \n
\n Die\n \n Bundesimmobiliengesellschaft\n \n m.b.H.\n \n als\n \n Mutter\n \n des \n BIG\n \n Konzerns\n \n hat\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2015\n \n eine \n Ausschreibung\n \n \u00fcber\n \n die\n \n Generalsanierung\n \n und\n \n die \n nachfolgende\n \n Wartung\n \n und\n \n Instandhaltung\n \n f\u00fcr\n \n eine \n Periode\n \n von\n \n zehn\n \n Jahren\n \n f\u00fcr\n \n eine\n \n Schulimmobilie\n \n der\n \n Stadt \n Weiz\n \n mit\n \n dem\n \n f\u00fcr\n \n Unterricht\n \n zust\u00e4ndigen \n Bundesministerium gewonnen.\n
\n
\n F\u00fcr\n \n den\n \n Zeitraum\n \n vom\n \n Beginn\n \n der\n \n Bauphase\n \n in\n \n 2017\n \n bis \n zum\n \n Abschluss\n \n des\n \n Instandhaltungs-\n \n und \n Wartungszeitraums\n \n von\n \n zehn\n \n Jahren\n \n bis\n \n 2027\n \n wird\n \n ein \n Nutzungsrecht\n \n an\n \n den\n \n Geb\u00e4uden\n \n einger\u00e4umt\n \n und\n \n im \n Grundbuch eingetragen.\n
\n
\n Nach\n \n Ablauf\n \n der\n \n Nutzungsdauer\n \n erlischt\n \n das \n Nutzungsrecht\n \n und\n \n alle\n \n erbrachten\n \n Leistungen\n \n fallen \n entsch\u00e4digungslos\n \n an\n \n den\n \n Grundeigent\u00fcmer\n \n (Stadt\n \n Weiz). \n F\u00fcr\n \n den\n \n Zeitraum\n \n von\n \n zehn\n \n Jahren\n \n hat\n \n die\n \n BIG\n \n Anspruch\n \n auf \n ein\n \n festgelegtes\n \n Entgelt,\n \n das\n \n unabh\u00e4ngig\n \n von\n \n der \n tats\u00e4chlichen\n \n Nutzung\n \n des\n \n Geb\u00e4udes\n \n ist.\n \n Das\n \n Entgelt \n wurde\n \n mit\n \n Abschluss\n \n der\n \n Bauphase\n \n fixiert\n \n und\n \n wird\n \n \u00fcber \n die\n \n Nutzungsdauer\n \n halbj\u00e4hrlich\n \n abgerechnet.\n \n In\n \n diesem \n Fall liegt somit ein finanzieller Verm\u00f6genswert vor.\n
\n \n \n \n
\n \n \n \n Dieser\n \n ist\n \n in\n \n eine\n \n der\n \n Bewertungskategorien\n \n des\n \n IFRS 9 \n einzureihen\n \n und\n \n dann\n \n entsprechend\n \n fortzuentwickeln, \n wobei\n \n die\n \n Gesellschaft\n \n die\n \n Klassifizierung\n \n in\n \n \u201ezu \n fortgef\u00fchrten\n \n Anschaffungskosten\u201c\n \n gew\u00e4hlt\n \n hat\n \n und \n daher\n \n den\n \n Buchwert\n \n entsprechend\n \n der\n \n Effective-Interest-\n Methode zu entwickeln hat.\n \n \n \n \n
\n \n 5.13\n Ertragsteuern\n
\n
\n Am\n \n 14. Februar\n \n 2022\n \n wurde\n \n das\n \n \u00d6koStRefG\n \n 2022 \n (\u00d6kosoziale\n \n Steuerreform\n \n Teil\n \n I)\n \n kundgemacht,\n \n welches \n eine\n \n K\u00f6rperschaftsteuer\n \n von\n \n 23 %\n \n ab\n \n dem\n \n Kalenderjahr \n 2024\n \n vorsieht.\n \n Der\n \n K\u00f6rperschaftsteuersatz\n \n bel\u00e4uft\n \n sich\n \n in \n 2025 wie in 2024 auf 23 %.\n
\n \n
\n Der\n \n f\u00fcr\n \n das\n \n Berichtsjahr\n \n ausgewiesene \n Ertragsteueraufwand\n \n umfasst\n \n die\n \n f\u00fcr\n \n die\n \n einzelnen \n Gesellschaften\n \n aus\n \n dem\n \n steuerpflichtigen\n \n Einkommen\n \n und \n dem\n \n anzuwendenden\n \n Steuersatz\n \n errechnete \n K\u00f6rperschaftsteuer\n \n (\u201etats\u00e4chliche\n \n Steuer\u201c), \n Steueraufwendungen\n \n aus\n \n Vorperioden\n \n und\n \n die \n erfolgswirksame\n \n Ver\u00e4nderung\n \n der \n Steuerabgrenzungsposten (\u201elatente Steuern\u201c).\n
\n \n \n \n
\n F\u00fcr\n \n die\n \n Abgrenzung\n \n wird\n \n jener\n \n Steuersatz\n \n verwendet, \n welcher\n \n im\n \n Zeitpunkt\n \n der\n \n voraussichtlichen\n \n Umkehr\n \n der \n Steuerlatenz\n \n g\u00fcltig\n \n ist.\n \n Daher\n \n wird\n \n bei\n \n der\n \n Ermittlung\n \n der \n Steuerabgrenzung\n \n der\n \n in\n \n \u00d6sterreich\n \n g\u00fcltige\n \n Steuersatz\n \n von \n 23 % verwendet. \n
\n
\n Bei\n \n Ermittlung\n \n der\n \n latenten\n \n Steuern\n \n werden\n \n die\n \n gem\u00e4\u00df \n IAS 12\n \n tempor\u00e4ren\n \n Unterschiede\n \n zwischen\n \n Steuer-\n \n und \n Konzernbilanz\n \n ber\u00fccksichtigt.\n \n Die\n \n Gesellschaft\n \n hat\n \n keine \n latenten\n \n Steuern\n \n auf\n \n Verlustvortr\u00e4ge\n \n aktiviert,\n \n da\n \n keine \n wesentlichen Verlustvortr\u00e4ge bestehen.\n
\n \n \n
\n Die\n \n BIG\n \n ist\n \n Gruppentr\u00e4gerin\n \n einer\n \n steuerlichen \n Unternehmensgruppe. Die Gruppenmitglieder sind:\n
\n
\n \u25a0\n ARE Austrian Real Estate GmbH\n
\n
\n \u25a0\n ARE Austrian Real Estate Development GmbH\n
\n
\n \u25a0\n ARE Holding GmbH\n
\n
\n \u25a0\n BIG Beteiligungs GmbH\n
\n
\n \u25a0\n ICT Technologiepark Errichtungs- und Verwertungs \n GmbH\n
\n
\n \u25a0\n \u201eMuthgasse 18\u201c Liegenschaftsverwertung GmbH\n
\n
\n \u25a0\n Campus WU GmbH\n
\n
\n \u25a0\n Institutsgeb\u00e4ude Sensengasse 1-3 GmbH\n
\n
\n \u25a0\n Grutschgasse 1-3 GmbH\n
\n
\n \u25a0\n Wimmergasse 17 und 21 GmbH\n
\n
\n \u25a0\n Schottenfeldgasse 34 GmbH\n
\n
\n \u25a0\n Wildgarten Entwicklungsgesellschaft m.b.H. \n
\n
\n \u25a0\n Hintere Zollamtsstra\u00dfe 17 GmbH\n
\n
\n \u25a0\n Gerasdorfer Stra\u00dfe 105 Immobilien GmbH\n
\n \n
\n
\n \n
\n \n \u25a0\n Q12 Projektentwicklung eins GmbH\n
\n \u25a0\n Q12 Projektentwicklung zwei GmbH\n
\n
\n \u25a0\n Q12 Projektentwicklung drei GmbH\n
\n
\n \u25a0\n Schloss Biedermannsdorf Projekt- \n entwicklungsgesellschaft m.b.H.\n
\n
\n \u25a0\n Aspanggr\u00fcnde Quartierentwicklung GmbH \n
\n
\n \u25a0\n ARE Kudlichstra\u00dfe 27 Projektentwicklung GmbH\n
\n
\n \u25a0\n Kammanngasse 8 DEV Projektentwicklungs GmbH\n
\n
\n \u25a0\n Villa Schapira Entwicklungsgesellschaft m.b.H.\n
\n
\n \u25a0\n Korn Projektentwicklung zwei GmbH \n
\n
\n \u25a0\n Kleine Sperlgasse 5 GmbH \n
\n
\n \u25a0\n SHS Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF dreizehn GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF vierzehn-Alpha GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF vierzehn-Beta GmbH\n
\n
\n \u25a0\n Sonnensteinstra\u00dfe 11-13 PE GmbH\n
\n
\n \u25a0\n Aspern J6 Projektentwicklungs GmbH \n
\n
\n \u25a0\n Aspern C1 ProjektentwicklungsgmbH\n
\n
\n \u25a0\n Aspern E16-Alpha Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern E16-Beta Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern A15 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern F7 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern E11 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern A3B Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF neun-Alpha GmbH\n
\n
\n \u25a0\n Br\u00fcnner 62 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Engerthstra\u00dfe 119 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Steinergasse 32 Projektentwicklungs GmbH\n
\n
\n \u25a0\n FBG Alpha Projektentwicklungs GmbH\n
\n
\n Die\n \n positive\n \n bzw.\n \n negative\n \n Steuerumlage\n \n an\n \n das \n Gruppenmitglied\n \n betr\u00e4gt\n \n 23 %\n \n (gem\u00e4\u00df\n \n \u00a7 22\n \n Abs 1\n \n KStG\n \n idF \n BGB1\n \n I\n \n 2004/57)\n \n des\n \n jeweils\n \n zugerechneten\n \n steuerlichen \n Gewinns\n \n bzw.\n \n Verlusts.\n \n Bei\n \n Anteilen\n \n an\n \n Gesellschaften \n zwischen\n \n 50\n \n und\n \n 75 %\n \n (wie\n \n Campus\n \n WU)\n \n werden\n \n seit \n 1. J\u00e4nner\n \n 2013\n \n nur\n \n die\n \n positiven\n \n Umlagen\n \n weitergereicht \n und\n \n die\n \n steuerlichen\n \n Verluste\n \n intern\n \n vorgetragen.\n \n Im \n Gesch\u00e4ftsjahr\n \n 2025\n \n wurden\n \n Verluste\n \n von\n \n TEUR 3.870,6 \n (Vorjahr:\n \n TEUR 3.964,6)\n \n aus\n \n den\n \n Projektgesellschaften \n \u00fcbernommen,\n \n f\u00fcr\n \n welche\n \n keine\n \n Steuerumlagen\n \n geleistet \n wurden.\n \n Es\n \n wurden\n \n keine\n \n Vorsorgen\n \n f\u00fcr\n \n einen\n \n sp\u00e4teren \n Steuerausgleich\n \n eingestellt,\n \n da\n \n die\n \n Gesellschaft\n \n aufgrund \n vertraglicher\n \n Vereinbarungen\n \n nicht\n \n davon\n \n ausgeht,\n \n dass \n die \u00fcbernommenen Verluste abzugelten sind.\n
\n
\n Mit\n \n 31. Dezember\n \n 2023\n \n ist\n \n in\n \n \u00d6sterreich\n \n das\n \n neue \n Mindestbesteuerungsgesetz\n \n (MinBestG)\n \n in\n \n Kraft\n \n getreten. \n Inl\u00e4ndische\n \n Gesch\u00e4ftseinheiten\n \n multinationaler\n \n und\n \n rein \n
\n \n
\n \n inl\u00e4ndischer\n \n Unternehmensgruppen\n \n mit\n \n konsolidierten \n Umsatzerl\u00f6sen\n \n von\n \n mindestens\n \n EUR 750\n \n Mio.\n \n in\n \n zumindest \n zwei\n \n der\n \n vier\n \n vorangegangenen\n \n Gesch\u00e4ftsjahren\n \n fallen\n \n f\u00fcr \n Wirtschaftsjahre,\n \n die\n \n ab\n \n dem\n \n 31. Dezember\n \n 2023 \n beginnen,\n \n in\n \n den\n \n Anwendungsbereich\n \n des\n \n MinBestG.\n \n Auch \n Deutschland\n \n hat\n \n ein\n \n Gesetz\n \n zur\n \n Umsetzung\n \n der\n \n globalen \n Mindeststeuer\n \n (Pillar\n \n Two)\n \n verabschiedet,\n \n welches\n \n ebenso \n mit\n \n Beginn\n \n des\n \n Wirtschaftsjahres\n \n 2024\n \n in\n \n Kraft\n \n getreten\n \n ist. \n Der\n \n BIG\n \n Konzern\n \n ist\n \n eine\n \n Unternehmensgruppe\n \n (mit\n \n der \n Bundesimmobiliengesellschaft\n \n mbH,\n \n mit\n \n Sitz\n \n in\n \n \u00d6sterreich, \n als\n \n oberste\n \n Muttergesellschaft),\n \n deren\n \n konsolidierten \n Umsatzerl\u00f6se\n \n den\n \n Schwellenwert\n \n von\n \n EUR 750\n \n Mio. \n \u00fcberschreiten,\n \n und\n \n die\n \n damit\n \n 2024\n \n erstmalig\n \n in\n \n den \n Anwendungsbereich\n \n der\n \n globalen \n Mindestbesteuerungsregelungen f\u00e4llt.\n
\n Der\n \n laufende\n \n Steueraufwand\n \n enth\u00e4lt\n \n f\u00fcr\n \n den \n Berichtszeitraum\n \n keine\n \n Ertragsteuern\n \n im\n \n Zusammenhang \n mit\n \n den\n \n Pillar\n \n Two\n \n Regelungen,\n \n da\n \n f\u00fcr\n \n s\u00e4mtliche\n \n L\u00e4nder,\n \n in \n denen\n \n der\n \n BIG\n \n Konzern\n \n t\u00e4tig\n \n ist,\n \n die\n \n CbCR\n \n Safe\n \n Harbour \n Regelungen\n \n zur\n \n Anwendung\n \n gebracht\n \n werden\n \n k\u00f6nnen.\n \n Der \n aus\n \n dem\n \n MinBestG\n \n resultierende\n \n Ertragsteueraufwand \n betr\u00e4gt\n \n damit\n \n EUR Null.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n ergeben \n sich\n \n folglich\n \n in\n \n Hinblick\n \n auf\n \n Pillar\n \n Two\n \n keine\n \n Auswirkungen \n auf\n \n die\n \n Verm\u00f6gens-,\n \n Finanz-\n \n und\n \n Ertragslage\n \n der \n Unternehmensgruppe.\n
\n
\n Der\n \n Konzern\n \n wendet\n \n die\n \n tempor\u00e4re\n \n Ausnahmeregelung \n hinsichtlich\n \n der\n \n Bilanzierung\n \n latenter\n \n Steuern\n \n und\n \n der \n Offenlegung\n \n von\n \n Informationen\n \n \u00fcber\n \n latente\n \n Steuern\n \n im \n Zusammenhang\n \n mit\n \n der\n \n Globalen\n \n Mindeststeuer\n \n an \n (IAS\n \n 12)\n .\n
\n \n \n
\n \n 5.14\n Geldflussrechnung\n
\n
\n Die\n \n Geldflussrechnung\n \n wurde\n \n gem\u00e4\u00df\n \n IAS 7\n \n erstellt.\n \n \n Der \n Fonds\n \n der\n \n liquiden\n \n Mittel\n \n enth\u00e4lt\n \n Bargeld,\n \n jederzeit \n verf\u00fcgbare\n \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie \n Veranlagungen\n \n bei\n \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von \n bis zu drei Monaten.\n \n
\n \n \n
\n \n 5.15\n Finanzergebnis\n
\n
\n Das\n \n sonstige\n \n Finanzergebnis\n \n beinhaltet\n \n die\n \n aus\n \n der \n Veranlagung\n \n von\n \n Finanzmitteln\n \n und\n \n der\n \n Investition\n \n in \n Finanzverm\u00f6gen\n \n stammenden\n \n Zins-,\n \n Dividenden-\n \n und \n \u00e4hnliche\n \n Ertr\u00e4ge\n \n sowie\n \n Gewinne\n \n aus\n \n der\n \n Ver\u00e4u\u00dferung\n \n oder \n Zuschreibung\n \n von\n \n Finanzverm\u00f6gen.\n \n Des\n \n Weiteren\n \n sind\n \n die \n Zinsertr\u00e4ge aus den Leasingforderungen enthalten. \n
\n \n
\n Die\n \n Finanzaufwendungen\n \n umfassen\n \n die\n \n f\u00fcr\n \n die \n Leasingverbindlichkeiten\n \n zu\n \n ber\u00fccksichtigenden\n \n Zinsen \n sowie\n \n f\u00fcr\n \n die\n \n aufgenommenen\n \n Fremdfinanzierungen \n angefallenen\n \n Zinsen\n \n und\n \n zins\u00e4hnliche\n \n Aufwendungen \n sowie\n \n au\u00dferplanm\u00e4\u00dfige\n \n Abschreibungen\n \n oder\n \n Verluste \n aus\n \n der\n \n Ver\u00e4u\u00dferung\n \n von\n \n Finanzverm\u00f6gen.\n \n \n Die\n \n Zinsen\n \n f\u00fcr \n die\n \n Fremdfinanzierungen\n \n werden\n \n nach\n \n der \n Effektivzinsmethode erfasst.\n \n
\n \n \n
\n
\n \n
\n \n \n Die\n \n mit\n \n der\n \n Finanzierung\n \n zusammenh\u00e4ngenden \n W\u00e4hrungskursgewinne\n \n werden\n \n im\n \n sonstigen \n Finanzergebnis\n \n und\n \n die\n \n W\u00e4hrungsverluste\n \n in\n \n den \n Finanzaufwendungen ausgewiesen.\n \n
\n Die\n \n mit\n \n den\n \n R\u00fcckstellungen\n \n zusammenh\u00e4ngenden \n Zinsaufwendungen\n \n und\n \n Zinsertr\u00e4ge\n \n werden\n \n im \n Finanzergebnis erfasst.\n
\n \n \n \n
\n \n 5.16\n Finanzinstrumente\n
\n \n \n \n \n \n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n \n \n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n im\n \n Wesentlichen\n \n \u00fcber\n \n ein\n \n \u201eHold-to-\n Collect\u201c-Gesch\u00e4ftsmodell.\n \n Dies\n \n betrifft\n \n insbesondere\n \n die \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen,\n \n die \n Forderungen\n \n aus\n \n Finanzierungsleasingvertr\u00e4gen,\n \n die \n Ausleihungen,\n \n die\n \n sonstigen\n \n Forderungen\n \n und \n Verm\u00f6gensgegenst\u00e4nde\n \n sowie\n \n die\n \n liquiden\n \n Mittel.\n \n Diese \n Finanzinstrumente\n \n werden\n \n mit\n \n Ausnahme\n \n der \n Finanzierung\n \n der\n \n Immobilienprojektgesellschaften\n \n zu \n fortgef\u00fchrten\n \n Anschaffungskosten\n \n bewertet,\n \n die\n \n in\n \n den \n Ausleihungen\n \n bzw.\n \n sonstigen\n \n Forderungen\n \n enthalten\n \n sind. \n Die\n \n SPPI-Kriterien\n \n sind\n \n erf\u00fcllt,\n \n da\n \n es\n \n sich\n \n mit\n \n Ausnahme\n \n der \n Anleihen\n \n im\n \n Wesentlichen\n \n um\n \n kurzfristige\n \n unverzinsliche \n Forderungen\n \n aus\n \n Vermietungen,\n \n Betriebskosten\n \n und \n Immobilientransaktionen\n \n handelt.\n \n Ausleihungen\n \n und \n Forderungen\n \n mit\n \n l\u00e4ngerem\n \n Zahlungsziel\n \n werden \n markt\u00fcblich verzinst.\n
\n \n \n
\n Liquide\n \n Mittel\n \n umfassen\n \n Bargeld,\n \n jederzeit\n \n verf\u00fcgbare \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie\n \n Veranlagungen\n \n bei \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von\n \n bis\n \n zu\n \n drei\n \n Monaten.\n
\n \n \n \n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n \n \n
\n \n \n
\n \n \n Ebenso\n \n gem\u00e4\u00df\n \n IFRS 9\n \n als\n \n \u201ezu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n bewertet\u201c\n \n klassifiziert\n \n werden\n \n \u00fcbrige \n Anleihen,\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n Kreditinstituten, \n Leasingverbindlichkeiten\n \n sowie\n \n Verbindlichkeiten\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n sonstige \n Verbindlichkeiten.\n \n \n \n \n
\n 5.16.2\n Finanzielle Verm\u00f6genswerte, die \n erfolgswirksam zum beizulegenden \n Zeitwert bewertet werden \n
\n
\n Diese\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n mit\n \n ihrem \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Zurechenbare \n Transaktionskosten\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust \n erfasst,\n \n sobald\n \n sie\n \n anfallen.\n \n Finanzielle\n \n Verm\u00f6genswerte, \n die\n \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n bewertet \n werden,\n \n werden\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert \n bewertet\n \n und\n \n entsprechende\n \n \u00c4nderungen,\n \n welche\n \n auch \n alle\n \n Zins-\n \n und\n \n Dividendenertr\u00e4ge\n \n umfassen,\n \n werden\n \n im \n Gewinn oder Verlust erfasst.\n
\n
\n 5.16.2.1\n Wertpapiere\n
\n
\n In\n \n der\n \n BIG\n \n werden\n \n gegenw\u00e4rtig\n \n unter\n \n den\n \n Wertpapieren \n Investmentfondsanteile\n \n ausgewiesen.\n \n Gem\u00e4\u00df\n \n IFRS 9 \n werden\n \n die\n \n Wertpapiere\n \n als\n \n Schuldinstrumente\n \n eingestuft \n und\n \n aufgrund\n \n mangelnder\n \n Erf\u00fcllung\n \n der\n \n SPPI-Kriterien \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n (FVTPL) \n bewertet.\n
\n
\n 5.16.2.2\n Ausleihungen (Finanzierung von \n Immobilienprojektgesellschaften)\n
\n
\n Die\n \n Ausleihungen\n \n im\n \n Zusammenhang\n \n mit \n Immobilienprojektgesellschaften,\n \n die \n Gemeinschaftsunternehmen\n \n oder\n \n assoziierte \n Unternehmen\n \n des\n \n BIG\n \n Konzerns\n \n darstellen,\n \n werden\n \n zum \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im\n \n Gewinn \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n R\u00fcckf\u00fchrung\n \n der \n markt\u00fcblich\n \n verzinsten\n \n Finanzierungen\n \n gem\u00e4\u00df\n \n den\n \n SPPI-\n Kriterien\n \n aus\n \n dem\n \n Cash\n \n Flow\n \n der\n \n Immobilienprojekte \n erfolgt.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n wurden\n \n wie\n \n im\n \n Vorjahr \n keine\n \n wesentlichen\n \n Abweichungen\n \n der\n \n Marktwerte\n \n vom \n Nennwert\n \n der\n \n Forderungen,\n \n die\n \n bilanziert\n \n werden, \n festgestellt.\n \n
\n \n \n \n
\n 5.16.2.3\n Sonstige Beteiligungen\n
\n
\n Durch\n \n das\n \n Absinken\n \n des\n \n Anteils\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH\n \n auf\n \n 10,4 %\n \n im\n \n Jahr\n \n 2024\n \n wurde\n \n diese\n \n zu\n \n einer \n einfachen\n \n Beteiligung\n \n und\n \n es\n \n erfolgte\n \n ein\n \n \u00dcbergang\n \n auf\n \n die \n Bewertung\n \n nach\n \n IFRS 9.\n \n Der\n \n finanzielle\n \n Verm\u00f6genswert \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n SPPI-\n Kriterien\n \n nicht\n \n erf\u00fcllt\n \n sind.\n \n Zum\n \n Zeitpunkt\n \n des\n \n \u00dcbergangs \n erfolgte\n \n die\n \n Bewertung\n \n des\n \n verbleibenden\n \n Anteils \n erfolgswirksam zum beizulegenden Zeitwert.\n
\n \n
\n \n
\n \n \n \n
\n \n \n \n 5.17\n Derivative Finanzinstrumente und \n Bilanzierung von \n Sicherungsgesch\u00e4ften\n
\n Der\n \n Konzern\n \n h\u00e4lt\n \n derivative\n \n Finanzinstrumente \n ausschlie\u00dflich\n \n zur\n \n Absicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und \n Bankkrediten\n \n bestehenden\n \n W\u00e4hrungs-\n \n und\n \n Zinsrisiken \n (Cross\n \n Currency\n \n Swaps\n \n und\n \n Zinsswaps).\n \n Die\n \n BIG\n \n wendet \n IFRS 9\n \n auf\n \n die\n \n Bilanzierung\n \n von\n \n Sicherungsbeziehungen\n \n an. \n Derivate\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet;\n \n zurechenbare \n Transaktionskosten\n \n werden\n \n bei\n \n Anfall\n \n im\n \n Gewinn\n \n oder \n Verlust\n \n erfasst.\n \n Im\n \n Rahmen\n \n der\n \n Folgebewertung\n \n werden \n Derivate\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Sich \n daraus\n \n ergebende\n \n \u00c4nderungen\n \n werden\n \n grunds\u00e4tzlich\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Derivative\n \n Finanzinstrumente \n werden\n \n als\n \n finanzielle\n \n Verm\u00f6genswerte\n \n angesetzt,\n \n wenn \n ihr\n \n beizulegender\n \n Zeitwert\n \n positiv\n \n ist,\n \n und\n \n als\n \n finanzielle \n Verbindlichkeit,\n \n wenn\n \n ihr\n \n beizulegender\n \n Zeitwert\n \n negativ \n ist. \n
\n
\n Zu\n \n Beginn\n \n der\n \n designierten\n \n Sicherungsbeziehungen \n dokumentiert\n \n der\n \n Konzern\n \n die\n \n Risikomanagementziele\n \n und \n -strategien,\n \n die\n \n er\n \n im\n \n Hinblick\n \n auf\n \n die\n \n Absicherung\n \n verfolgt. \n Gem\u00e4\u00df\n \n Konzernrichtlinie\n \n werden\n \n f\u00fcr\n \n die\n \n Steuerung\n \n des \n Zins-\n \n und\n \n Fremdw\u00e4hrungsrisikos\n \n in\n \n der\n \n BIG\n \n derivative \n Finanzinstrumente\n \n eingesetzt,\n \n deren\n \n Ausgestaltung\n \n ident \n mit den steuernden Grundpositionen ist.\n
\n
\n Das\n \n Fremdw\u00e4hrungsrisiko\n \n wird\n \n gem\u00e4\u00df \n Risikomanagementstrategie\n \n zur\n \n G\u00e4nze\n \n abgesichert.\n \n Die \n Steuerung\n \n des\n \n Verh\u00e4ltnisses\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsen\n \n erfolgt\n \n in\n \n einem\n \n umfassenden\n \n Aktiv-\n \n und \n Passivmanagement\n \n und\n \n durch\n \n den\n \n Einsatz\n \n geeigneter \n Produkte.\n \n Soweit\n \n erforderlich\n \n werden\n \n auch\n \n kombinierte \n Instrumente (z.B. Cross-Currency-Swaps) eingesetzt. \n
\n
\n Die\n \n Derivate\n \n werden\n \n hinsichtlich\n \n des\n \n Zins-\n \n und\n \n des \n Fremdw\u00e4hrungsrisikos\n \n als\n \n Absicherung\n \n des \n Zahlungsstroms designiert.\n
\n
\n Bei\n \n Derivaten,\n \n die\n \n zur\n \n Absicherung\n \n gegen\n \n das\n \n Risiko \n schwankender\n \n Zahlungsstr\u00f6me\n \n bestimmt\n \n und\n \n zur \n Absicherung\n \n von\n \n Zahlungsstr\u00f6men\n \n (\u201eCashflow\n \n Hedge\u201c) \n bilanziell\n \n designiert\n \n wurden,\n \n wird\n \n der\n \n effektive\n \n Teil\n \n der \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n des\n \n Derivats \n im\n \n sonstigen\n \n Ergebnis\n \n erfasst\n \n und\n \n im\n \n Eigenkapital\n \n in\n \n der \n Cashflow\n \n Hedge-R\u00fccklage\n \n ausgewiesen.\n \n Der\n \n ineffektive \n Teil\n \n der\n \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n wird \n unmittelbar im Gewinn oder Verlust erfasst.\n
\n Der\n \n kumuliert\n \n im\n \n Eigenkapital\n \n erfasste\n \n Betrag\n \n verbleibt \n zun\u00e4chst\n \n im\n \n sonstigen\n \n Ergebnis\n \n und\n \n wird\n \n in\n \n der\n \n gleichen \n Periode\n \n oder\n \n den\n \n gleichen\n \n Perioden\n \n in\n \n den\n \n Gewinn\n \n oder \n Verlust\n \n umgegliedert,\n \n in\n \n denen\n \n der\n \n abgesicherte\n \n Posten \n den Gewinn oder Verlust beeinflusst.\n
\n
\n Soweit\n \n das\n \n Sicherungsinstrument\n \n die\n \n Voraussetzungen\n \n zur \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n nicht\n \n mehr\n \n erf\u00fcllt, \n ausl\u00e4uft\n \n bzw.\n \n ver\u00e4u\u00dfert,\n \n beendet,\n \n ausge\u00fcbt\n \n oder\n \n nicht \n mehr\n \n als\n \n Absicherungsinstrument\n \n bestimmt\n \n wird,\n \n wird\n \n die \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n eingestellt.\n \n Eine \n Beendigung\n \n ist\n \n nicht\n \n erforderlich,\n \n wenn\n \n auftretende \n Ineffektivit\u00e4ten\n \n durch\n \n ein\n \n sogenanntes\n \n Rebalancing\n \n auf\n \n ein \n vertretbares\n \n Ma\u00df\n \n vermindert\n \n werden\n \n k\u00f6nnen.\n \n Wird\n \n mit \n dem\n \n Eintritt\n \n einer\n \n erwarteten\n \n Transaktion\n \n nicht\n \n mehr \n gerechnet,\n \n wird\n \n der\n \n bisher\n \n im\n \n Eigenkapital\n \n kumuliert \n erfasste Betrag in den Gewinn oder Verlust umgegliedert. \n
\n
\n Im\n \n Zusammenhang\n \n mit\n \n der\n \n Messung\n \n der\n \n Effektivit\u00e4t\n \n hat \n sich\n \n der\n \n Konzern\n \n f\u00fcr\n \n die\n \n international\n \n anerkannte \n Hypothetical-Derivative-Methode\n \n entschieden,\n \n die\n \n gem\u00e4\u00df \n internationalem\n \n Konsens\n \n f\u00fcr\n \n Cashflow\n \n Hedges\n \n die \n geeignetste\n \n Methode\n \n darstellt.\n \n Es\n \n erfolgt\n \n zu\n \n Beginn\n \n der \n Sicherungsbeziehung\n \n eine\n \n prospektive \n Effektivit\u00e4tsmessung,\n \n Ineffektivit\u00e4ten\n \n werden\n \n halbj\u00e4hrlich \n ermittelt\n \n und\n \n im\n \n Konzernabschluss\n \n ber\u00fccksichtigt.\n \n Zur \n Ermittlung\n \n der\n \n Marktwerte\n \n werden\n \n anerkannte \n Bewertungsverfahren\n \n bzw.\n \n Kursquellen\n \n (Bloomberg) \n angewendet.\n
\n
\n Derzeit\n \n sind\n \n alle\n \n Derivate\n \n der\n \n BIG\n \n in\n \n einer \n Sicherungsbeziehung.\n
\n
\n
\n \n \n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact416": { "value": "\n
\n \n 5.1\n Konsolidierungsgrunds\u00e4tze\n \n \n
\n Unternehmenszusammenschl\u00fcsse\n
\n
\n Der\n \n Konzern\n \n bilanziert\n \n Unternehmenszusammenschl\u00fcsse \n nach\n \n der\n \n Erwerbsmethode,\n \n wenn\n \n der\n \n Konzern \n Beherrschung\n \n erlangt\n \n hat.\n \n Die\n \n beim\n \n Erwerb\n \n \u00fcbertragene \n Gegenleistung\n \n sowie\n \n das\n \n erworbene\n \n identifizierbare \n Nettoverm\u00f6gen\n \n werden\n \n grunds\u00e4tzlich\n \n zum\n \n beizulegenden \n Zeitwert\n \n bewertet.\n \n Jeder\n \n entstandene\n \n Gesch\u00e4fts-\n \n oder \n Firmenwert\n \n wird\n \n j\u00e4hrlich\n \n auf\n \n Wertminderung\n \n \u00fcberpr\u00fcft. \n Zum\n \n Bilanzstichtag\n \n bestehen\n \n keine\n \n Firmenwerte. \n Konzerninterne\n \n Umgr\u00fcndungen\n \n werden\n \n unter \n Fortf\u00fchrung der Buchwerte erfasst.\n
\n
\n \u00dcblicherweise\n \n werden\n \n von\n \n der\n \n BIG\n \n nur \n Immobilienzweckgesellschaften\n \n erworben,\n \n die\n \n mangels \n entsprechender\n \n Prozesse\n \n keinen\n \n Gesch\u00e4ftsbetrieb \n (Business)\n \n aufweisen,\n \n sondern\n \n nur\n \n Immobilien,\n \n die\n \n aus\n \n der \n bisherigen\n \n Vermietung\n \n resultierende\n \n Forderungen\n \n und \n Verbindlichkeiten\n \n sowie\n \n die \n Refinanzierungsverbindlichkeiten beinhalten.\n
\n \n \n \n
\n Tochterunternehmen\n
\n
\n Tochterunternehmen\n \n sind\n \n vom\n \n Konzern\n \n beherrschte \n Unternehmen.\n \n \n Der\n \n Konzern\n \n beherrscht\n \n ein\n \n Unternehmen, \n wenn\n \n er\n \n schwankenden\n \n Renditen\n \n aus\n \n seinem\n \n Engagement \n bei\n \n dem\n \n Unternehmen\n \n ausgesetzt\n \n ist\n \n bzw.\n \n Anrechte\n \n auf \n diese\n \n besitzt\n \n und\n \n die\n \n F\u00e4higkeit\n \n hat,\n \n diese\n \n Renditen\n \n mittels \n seiner\n \n Verf\u00fcgungsgewalt\n \n \u00fcber\n \n das\n \n Unternehmen\n \n zu \n beeinflussen. \n \n \n Die\n \n Abschl\u00fcsse\n \n von\n \n Tochterunternehmen \n sind\n \n im\n \n Konzernabschluss\n \n ab\n \n dem\n \n Zeitpunkt\n \n enthalten,\n \n an \n dem\n \n die\n \n Beherrschung\n \n beginnt,\n \n und\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt, \n an dem die Beherrschung endet.\n
\n \n
\n Nicht beherrschende Anteile\n
\n
\n Nicht\n \n beherrschende\n \n Anteile\n \n werden\n \n zum \n Erwerbszeitpunkt\n \n zun\u00e4chst\n \n mit\n \n ihrem\n \n entsprechenden \n Anteil\n \n am\n \n identifizierbaren\n \n Nettoverm\u00f6gen\n \n des \n erworbenen\n \n Unternehmens\n \n bewertet.\n \n \u00c4nderungen\n \n des \n Anteils\n \n des\n \n Konzerns\n \n an\n \n einem\n \n Tochterunternehmen,\n \n die \n nicht\n \n zu\n \n einem\n \n Verlust\n \n der\n \n Beherrschung\n \n f\u00fchren,\n \n werden \n als Eigenkapitaltransaktionen bilanziert.\n
\n \n
\n Verlust der Beherrschung\n
\n
\n Verliert\n \n der\n \n Konzern\n \n die\n \n Beherrschung\n \n \u00fcber\n \n ein \n Tochterunternehmen,\n \n bucht\n \n er\n \n die\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n des\n \n Tochterunternehmens\n \n und\n \n alle\n \n zugeh\u00f6rigen \n nicht\n \n beherrschenden\n \n Anteile\n \n und\n \n anderen\n \n Bestandteile \n am\n \n Eigenkapital\n \n aus.\n \n Jeder\n \n entstehende\n \n Gewinn\n \n oder \n Verlust\n \n wird\n \n im\n \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Jeder \n zur\u00fcckbehaltene\n \n Anteil\n \n an\n \n dem\n \n ehemaligen \n Tochterunternehmen\n \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert \n zum Zeitpunkt des Verlustes der Beherrschung bewertet.\n
\n \n
\n \n \n \n Anteile an nach der Equity-Methode bilanzierten \n Unternehmen\n
\n Die\n \n Anteile\n \n des\n \n Konzerns\n \n an\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmen\n \n umfassen\n \n Anteile\n \n an \n Gemeinschaftsunternehmen\n \n und\n \n an\n \n assoziierten \n Unternehmen.\n \n
\n \n
\n Voraussetzung\n \n f\u00fcr\n \n die\n \n Klassifikation\n \n als\n \n assoziiertes \n Unternehmen\n \n ist\n \n das\n \n Vorliegen\n \n eines\n \n ma\u00dfgeblichen \n Einflusses,\n \n jedoch\n \n liegt\n \n keine\n \n Beherrschung\n \n oder \n gemeinschaftliche\n \n F\u00fchrung\n \n in\n \n Bezug\n \n auf\n \n die\n \n Finanz-\n \n und \n Gesch\u00e4ftspolitik\n \n vor.\n \n Dieser\n \n kann\n \n in\n \n der\n \n Regel\n \n durch\n \n das \n Vorliegen\n \n einer\n \n oder\n \n mehrerer\n \n Indikatoren\n \n festgestellt \n werden,\n \n die\n \n in\n \n IAS 28.6.\n \n definiert\n \n sind.\n \n Potenzielle \n Stimmrechte\n \n sind\n \n bei\n \n der\n \n Bestimmung,\n \n ob\n \n ma\u00dfgeblicher \n Einfluss\n \n vorliegt,\n \n zu\n \n ber\u00fccksichtigen.\n \n Die\n \n tats\u00e4chliche \n Aus\u00fcbung\n \n des\n \n ma\u00dfgeblichen\n \n Einflusses\n \n ist\n \n hingegen\n \n nicht \n erforderlich.\n \n Bei\n \n Vorliegen\n \n eines\n \n 20 %\n \n oder\n \n mehr \n erreichenden\n \n Stimmengewichts\n \n an\n \n einem\n \n Unternehmen \n wird ma\u00dfgeblicher Einfluss vermutet.\n
\n \n \n
\n Ein\n \n Gemeinschaftsunternehmen\n \n ist\n \n eine\n \n Vereinbarung, \n \u00fcber\n \n die\n \n der\n \n Konzern\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n aus\u00fcbt\n \n (wobei\n \n er\n \n Rechte\n \n am\n \n Nettoverm\u00f6gen\n \n der \n Vereinbarung\n \n besitzt),\n \n anstatt\n \n Rechte\n \n an\n \n deren \n Verm\u00f6genswerten\n \n und\n \n Verpflichtungen\n \n f\u00fcr\n \n deren \n Schulden zu haben.\n
\n \n
\n Anteile\n \n an\n \n assoziierten\n \n Unternehmen\n \n und \n Gemeinschaftsunternehmen\n \n werden\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanziert.\n \n Sie\n \n werden\n \n zun\u00e4chst\n \n mit\n \n den \n Anschaffungskosten\n \n angesetzt,\n \n wozu\n \n auch \n Transaktionskosten\n \n z\u00e4hlen.\n \n Nach\n \n dem\n \n erstmaligen\n \n Ansatz \n enth\u00e4lt\n \n der\n \n Konzernabschluss\n \n den\n \n Anteil\n \n des\n \n Konzerns\n \n am \n Gesamtergebnis\n \n der\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt,\n \n an\n \n dem\n \n der \n ma\u00dfgebliche\n \n Einfluss\n \n oder\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n endet.\n \n Bestehen\n \n Hinweise\n \n auf\n \n eine\n \n Wertminderung,\n \n wird \n der\n \n Buchwert\n \n einem\n \n Werthaltigkeitstest\n \n unterzogen\n \n und \n gegebenenfalls auf den erzielbaren Betrag abgeschrieben.\n
\n \n \n \n
\n Bei der Konsolidierung eliminierte Gesch\u00e4ftsvorf\u00e4lle\n
\n
\n \n Konzerninterne\n \n Salden\n \n und\n \n Gesch\u00e4ftsvorf\u00e4lle\n \n und\n \n alle \n nicht\n \n realisierten\n \n Ertr\u00e4ge\n \n und\n \n Aufwendungen\n \n aus \n konzerninternen\n \n Gesch\u00e4ftsvorf\u00e4llen\n \n werden\n \n bei\n \n der \n Erstellung\n \n des\n \n Konzernabschlusses\n \n eliminiert.\n \n \n \n Nicht \n realisierte\n \n Gewinne\n \n aus\n \n Transaktionen\n \n mit\n \n Unternehmen, \n die\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziert\n \n werden,\n \n werden\n \n in \n H\u00f6he\n \n des\n \n Anteils\n \n des\n \n Konzerns\n \n an\n \n dem \n Beteiligungsunternehmen\n \n gegen\n \n die\n \n Beteiligung \n ausgebucht.\n \n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact415": { "value": "\n \n
\n Unternehmenszusammenschl\u00fcsse\n
\n
\n Der\n \n Konzern\n \n bilanziert\n \n Unternehmenszusammenschl\u00fcsse \n nach\n \n der\n \n Erwerbsmethode,\n \n wenn\n \n der\n \n Konzern \n Beherrschung\n \n erlangt\n \n hat.\n \n Die\n \n beim\n \n Erwerb\n \n \u00fcbertragene \n Gegenleistung\n \n sowie\n \n das\n \n erworbene\n \n identifizierbare \n Nettoverm\u00f6gen\n \n werden\n \n grunds\u00e4tzlich\n \n zum\n \n beizulegenden \n Zeitwert\n \n bewertet.\n \n Jeder\n \n entstandene\n \n Gesch\u00e4fts-\n \n oder \n Firmenwert\n \n wird\n \n j\u00e4hrlich\n \n auf\n \n Wertminderung\n \n \u00fcberpr\u00fcft. \n Zum\n \n Bilanzstichtag\n \n bestehen\n \n keine\n \n Firmenwerte. \n Konzerninterne\n \n Umgr\u00fcndungen\n \n werden\n \n unter \n Fortf\u00fchrung der Buchwerte erfasst.\n
\n
\n \u00dcblicherweise\n \n werden\n \n von\n \n der\n \n BIG\n \n nur \n Immobilienzweckgesellschaften\n \n erworben,\n \n die\n \n mangels \n entsprechender\n \n Prozesse\n \n keinen\n \n Gesch\u00e4ftsbetrieb \n (Business)\n \n aufweisen,\n \n sondern\n \n nur\n \n Immobilien,\n \n die\n \n aus\n \n der \n bisherigen\n \n Vermietung\n \n resultierende\n \n Forderungen\n \n und \n Verbindlichkeiten\n \n sowie\n \n die \n Refinanzierungsverbindlichkeiten beinhalten.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact414": { "value": "\n
\n Unternehmenszusammenschl\u00fcsse\n
\n
\n Der\n \n Konzern\n \n bilanziert\n \n Unternehmenszusammenschl\u00fcsse \n nach\n \n der\n \n Erwerbsmethode,\n \n wenn\n \n der\n \n Konzern \n Beherrschung\n \n erlangt\n \n hat.\n \n Die\n \n beim\n \n Erwerb\n \n \u00fcbertragene \n Gegenleistung\n \n sowie\n \n das\n \n erworbene\n \n identifizierbare \n Nettoverm\u00f6gen\n \n werden\n \n grunds\u00e4tzlich\n \n zum\n \n beizulegenden \n Zeitwert\n \n bewertet.\n \n Jeder\n \n entstandene\n \n Gesch\u00e4fts-\n \n oder \n Firmenwert\n \n wird\n \n j\u00e4hrlich\n \n auf\n \n Wertminderung\n \n \u00fcberpr\u00fcft. \n Zum\n \n Bilanzstichtag\n \n bestehen\n \n keine\n \n Firmenwerte. \n Konzerninterne\n \n Umgr\u00fcndungen\n \n werden\n \n unter \n Fortf\u00fchrung der Buchwerte erfasst.\n
\n
\n \u00dcblicherweise\n \n werden\n \n von\n \n der\n \n BIG\n \n nur \n Immobilienzweckgesellschaften\n \n erworben,\n \n die\n \n mangels \n entsprechender\n \n Prozesse\n \n keinen\n \n Gesch\u00e4ftsbetrieb \n (Business)\n \n aufweisen,\n \n sondern\n \n nur\n \n Immobilien,\n \n die\n \n aus\n \n der \n bisherigen\n \n Vermietung\n \n resultierende\n \n Forderungen\n \n und \n Verbindlichkeiten\n \n sowie\n \n die \n Refinanzierungsverbindlichkeiten beinhalten.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact380": { "value": "\n
\n Tochterunternehmen\n
\n
\n Tochterunternehmen\n \n sind\n \n vom\n \n Konzern\n \n beherrschte \n Unternehmen.\n \n \n Der\n \n Konzern\n \n beherrscht\n \n ein\n \n Unternehmen, \n wenn\n \n er\n \n schwankenden\n \n Renditen\n \n aus\n \n seinem\n \n Engagement \n bei\n \n dem\n \n Unternehmen\n \n ausgesetzt\n \n ist\n \n bzw.\n \n Anrechte\n \n auf \n diese\n \n besitzt\n \n und\n \n die\n \n F\u00e4higkeit\n \n hat,\n \n diese\n \n Renditen\n \n mittels \n seiner\n \n Verf\u00fcgungsgewalt\n \n \u00fcber\n \n das\n \n Unternehmen\n \n zu \n beeinflussen. \n \n \n Die\n \n Abschl\u00fcsse\n \n von\n \n Tochterunternehmen \n sind\n \n im\n \n Konzernabschluss\n \n ab\n \n dem\n \n Zeitpunkt\n \n enthalten,\n \n an \n dem\n \n die\n \n Beherrschung\n \n beginnt,\n \n und\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt, \n an dem die Beherrschung endet.\n
\n \n
\n Nicht beherrschende Anteile\n
\n
\n Nicht\n \n beherrschende\n \n Anteile\n \n werden\n \n zum \n Erwerbszeitpunkt\n \n zun\u00e4chst\n \n mit\n \n ihrem\n \n entsprechenden \n Anteil\n \n am\n \n identifizierbaren\n \n Nettoverm\u00f6gen\n \n des \n erworbenen\n \n Unternehmens\n \n bewertet.\n \n \u00c4nderungen\n \n des \n Anteils\n \n des\n \n Konzerns\n \n an\n \n einem\n \n Tochterunternehmen,\n \n die \n nicht\n \n zu\n \n einem\n \n Verlust\n \n der\n \n Beherrschung\n \n f\u00fchren,\n \n werden \n als Eigenkapitaltransaktionen bilanziert.\n
\n \n
\n Verlust der Beherrschung\n
\n
\n Verliert\n \n der\n \n Konzern\n \n die\n \n Beherrschung\n \n \u00fcber\n \n ein \n Tochterunternehmen,\n \n bucht\n \n er\n \n die\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n des\n \n Tochterunternehmens\n \n und\n \n alle\n \n zugeh\u00f6rigen \n nicht\n \n beherrschenden\n \n Anteile\n \n und\n \n anderen\n \n Bestandteile \n am\n \n Eigenkapital\n \n aus.\n \n Jeder\n \n entstehende\n \n Gewinn\n \n oder \n Verlust\n \n wird\n \n im\n \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Jeder \n zur\u00fcckbehaltene\n \n Anteil\n \n an\n \n dem\n \n ehemaligen \n Tochterunternehmen\n \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert \n zum Zeitpunkt des Verlustes der Beherrschung bewertet.\n
\n \n Konzerninterne\n \n Salden\n \n und\n \n Gesch\u00e4ftsvorf\u00e4lle\n \n und\n \n alle \n nicht\n \n realisierten\n \n Ertr\u00e4ge\n \n und\n \n Aufwendungen\n \n aus \n konzerninternen\n \n Gesch\u00e4ftsvorf\u00e4llen\n \n werden\n \n bei\n \n der \n Erstellung\n \n des\n \n Konzernabschlusses\n \n eliminiert.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact417": { "value": "\n
\n Nicht beherrschende Anteile\n
\n
\n Nicht\n \n beherrschende\n \n Anteile\n \n werden\n \n zum \n Erwerbszeitpunkt\n \n zun\u00e4chst\n \n mit\n \n ihrem\n \n entsprechenden \n Anteil\n \n am\n \n identifizierbaren\n \n Nettoverm\u00f6gen\n \n des \n erworbenen\n \n Unternehmens\n \n bewertet.\n \n \u00c4nderungen\n \n des \n Anteils\n \n des\n \n Konzerns\n \n an\n \n einem\n \n Tochterunternehmen,\n \n die \n nicht\n \n zu\n \n einem\n \n Verlust\n \n der\n \n Beherrschung\n \n f\u00fchren,\n \n werden \n als Eigenkapitaltransaktionen bilanziert.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact379": { "value": "\n \n \n Anteile an nach der Equity-Methode bilanzierten \n Unternehmen\n
\n Die\n \n Anteile\n \n des\n \n Konzerns\n \n an\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmen\n \n umfassen\n \n Anteile\n \n an \n Gemeinschaftsunternehmen\n \n und\n \n an\n \n assoziierten \n Unternehmen.\n \n
\n \n
\n Voraussetzung\n \n f\u00fcr\n \n die\n \n Klassifikation\n \n als\n \n assoziiertes \n Unternehmen\n \n ist\n \n das\n \n Vorliegen\n \n eines\n \n ma\u00dfgeblichen \n Einflusses,\n \n jedoch\n \n liegt\n \n keine\n \n Beherrschung\n \n oder \n gemeinschaftliche\n \n F\u00fchrung\n \n in\n \n Bezug\n \n auf\n \n die\n \n Finanz-\n \n und \n Gesch\u00e4ftspolitik\n \n vor.\n \n Dieser\n \n kann\n \n in\n \n der\n \n Regel\n \n durch\n \n das \n Vorliegen\n \n einer\n \n oder\n \n mehrerer\n \n Indikatoren\n \n festgestellt \n werden,\n \n die\n \n in\n \n IAS 28.6.\n \n definiert\n \n sind.\n \n Potenzielle \n Stimmrechte\n \n sind\n \n bei\n \n der\n \n Bestimmung,\n \n ob\n \n ma\u00dfgeblicher \n Einfluss\n \n vorliegt,\n \n zu\n \n ber\u00fccksichtigen.\n \n Die\n \n tats\u00e4chliche \n Aus\u00fcbung\n \n des\n \n ma\u00dfgeblichen\n \n Einflusses\n \n ist\n \n hingegen\n \n nicht \n erforderlich.\n \n Bei\n \n Vorliegen\n \n eines\n \n 20 %\n \n oder\n \n mehr \n erreichenden\n \n Stimmengewichts\n \n an\n \n einem\n \n Unternehmen \n wird ma\u00dfgeblicher Einfluss vermutet.\n
\n \n \n
\n Ein\n \n Gemeinschaftsunternehmen\n \n ist\n \n eine\n \n Vereinbarung, \n \u00fcber\n \n die\n \n der\n \n Konzern\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n aus\u00fcbt\n \n (wobei\n \n er\n \n Rechte\n \n am\n \n Nettoverm\u00f6gen\n \n der \n Vereinbarung\n \n besitzt),\n \n anstatt\n \n Rechte\n \n an\n \n deren \n Verm\u00f6genswerten\n \n und\n \n Verpflichtungen\n \n f\u00fcr\n \n deren \n Schulden zu haben.\n
\n \n
\n Anteile\n \n an\n \n assoziierten\n \n Unternehmen\n \n und \n Gemeinschaftsunternehmen\n \n werden\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanziert.\n \n Sie\n \n werden\n \n zun\u00e4chst\n \n mit\n \n den \n Anschaffungskosten\n \n angesetzt,\n \n wozu\n \n auch \n Transaktionskosten\n \n z\u00e4hlen.\n \n Nach\n \n dem\n \n erstmaligen\n \n Ansatz \n enth\u00e4lt\n \n der\n \n Konzernabschluss\n \n den\n \n Anteil\n \n des\n \n Konzerns\n \n am \n Gesamtergebnis\n \n der\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt,\n \n an\n \n dem\n \n der \n ma\u00dfgebliche\n \n Einfluss\n \n oder\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n endet.\n \n Bestehen\n \n Hinweise\n \n auf\n \n eine\n \n Wertminderung,\n \n wird \n der\n \n Buchwert\n \n einem\n \n Werthaltigkeitstest\n \n unterzogen\n \n und \n gegebenenfalls auf den erzielbaren Betrag abgeschrieben.\n
\n \n \n \n Nicht \n realisierte\n \n Gewinne\n \n aus\n \n Transaktionen\n \n mit\n \n Unternehmen, \n die\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziert\n \n werden,\n \n werden\n \n in \n H\u00f6he\n \n des\n \n Anteils\n \n des\n \n Konzerns\n \n an\n \n dem \n Beteiligungsunternehmen\n \n gegen\n \n die\n \n Beteiligung \n ausgebucht.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact377": { "value": "\n \n Anteile an nach der Equity-Methode bilanzierten \n Unternehmen\n
\n Die\n \n Anteile\n \n des\n \n Konzerns\n \n an\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmen\n \n umfassen\n \n Anteile\n \n an \n Gemeinschaftsunternehmen\n \n und\n \n an\n \n assoziierten \n Unternehmen.\n \n
\n \n
\n Voraussetzung\n \n f\u00fcr\n \n die\n \n Klassifikation\n \n als\n \n assoziiertes \n Unternehmen\n \n ist\n \n das\n \n Vorliegen\n \n eines\n \n ma\u00dfgeblichen \n Einflusses,\n \n jedoch\n \n liegt\n \n keine\n \n Beherrschung\n \n oder \n gemeinschaftliche\n \n F\u00fchrung\n \n in\n \n Bezug\n \n auf\n \n die\n \n Finanz-\n \n und \n Gesch\u00e4ftspolitik\n \n vor.\n \n Dieser\n \n kann\n \n in\n \n der\n \n Regel\n \n durch\n \n das \n Vorliegen\n \n einer\n \n oder\n \n mehrerer\n \n Indikatoren\n \n festgestellt \n werden,\n \n die\n \n in\n \n IAS 28.6.\n \n definiert\n \n sind.\n \n Potenzielle \n Stimmrechte\n \n sind\n \n bei\n \n der\n \n Bestimmung,\n \n ob\n \n ma\u00dfgeblicher \n Einfluss\n \n vorliegt,\n \n zu\n \n ber\u00fccksichtigen.\n \n Die\n \n tats\u00e4chliche \n Aus\u00fcbung\n \n des\n \n ma\u00dfgeblichen\n \n Einflusses\n \n ist\n \n hingegen\n \n nicht \n erforderlich.\n \n Bei\n \n Vorliegen\n \n eines\n \n 20 %\n \n oder\n \n mehr \n erreichenden\n \n Stimmengewichts\n \n an\n \n einem\n \n Unternehmen \n wird ma\u00dfgeblicher Einfluss vermutet.\n
\n \n
\n Anteile\n \n an\n \n assoziierten\n \n Unternehmen\n \n und \n Gemeinschaftsunternehmen\n \n werden\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanziert.\n \n Sie\n \n werden\n \n zun\u00e4chst\n \n mit\n \n den \n Anschaffungskosten\n \n angesetzt,\n \n wozu\n \n auch \n Transaktionskosten\n \n z\u00e4hlen.\n \n Nach\n \n dem\n \n erstmaligen\n \n Ansatz \n enth\u00e4lt\n \n der\n \n Konzernabschluss\n \n den\n \n Anteil\n \n des\n \n Konzerns\n \n am \n Gesamtergebnis\n \n der\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt,\n \n an\n \n dem\n \n der \n ma\u00dfgebliche\n \n Einfluss\n \n oder\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n endet.\n \n Bestehen\n \n Hinweise\n \n auf\n \n eine\n \n Wertminderung,\n \n wird \n der\n \n Buchwert\n \n einem\n \n Werthaltigkeitstest\n \n unterzogen\n \n und \n gegebenenfalls auf den erzielbaren Betrag abgeschrieben.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact378": { "value": "\n Anteile an nach der Equity-Methode bilanzierten \n Unternehmen\n
\n Die\n \n Anteile\n \n des\n \n Konzerns\n \n an\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmen\n \n umfassen\n \n Anteile\n \n an \n Gemeinschaftsunternehmen\n \n und\n \n an\n \n assoziierten \n Unternehmen.\n \n
\n \n
\n Ein\n \n Gemeinschaftsunternehmen\n \n ist\n \n eine\n \n Vereinbarung, \n \u00fcber\n \n die\n \n der\n \n Konzern\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n aus\u00fcbt\n \n (wobei\n \n er\n \n Rechte\n \n am\n \n Nettoverm\u00f6gen\n \n der \n Vereinbarung\n \n besitzt),\n \n anstatt\n \n Rechte\n \n an\n \n deren \n Verm\u00f6genswerten\n \n und\n \n Verpflichtungen\n \n f\u00fcr\n \n deren \n Schulden zu haben.\n
\n \n
\n Anteile\n \n an\n \n assoziierten\n \n Unternehmen\n \n und \n Gemeinschaftsunternehmen\n \n werden\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanziert.\n \n Sie\n \n werden\n \n zun\u00e4chst\n \n mit\n \n den \n Anschaffungskosten\n \n angesetzt,\n \n wozu\n \n auch \n Transaktionskosten\n \n z\u00e4hlen.\n \n Nach\n \n dem\n \n erstmaligen\n \n Ansatz \n enth\u00e4lt\n \n der\n \n Konzernabschluss\n \n den\n \n Anteil\n \n des\n \n Konzerns\n \n am \n Gesamtergebnis\n \n der\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n bis\n \n zu\n \n dem\n \n Zeitpunkt,\n \n an\n \n dem\n \n der \n ma\u00dfgebliche\n \n Einfluss\n \n oder\n \n die\n \n gemeinschaftliche\n \n F\u00fchrung \n endet.\n \n Bestehen\n \n Hinweise\n \n auf\n \n eine\n \n Wertminderung,\n \n wird \n der\n \n Buchwert\n \n einem\n \n Werthaltigkeitstest\n \n unterzogen\n \n und \n gegebenenfalls auf den erzielbaren Betrag abgeschrieben.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact381": { "value": "\n 5.2\n Fremdw\u00e4hrung\n
\n Die\n \n einzelnen\n \n Konzerngesellschaften\n \n erfassen \n Gesch\u00e4ftsvorf\u00e4lle\n \n in\n \n ausl\u00e4ndischer\n \n W\u00e4hrung\n \n mit\n \n dem \n Devisenmittelkurs\n \n am\n \n Tag\n \n der\n \n jeweiligen\n \n Transaktion.\n \n Die \n Umrechnung\n \n der\n \n am\n \n Bilanzstichtag\n \n in\n \n Fremdw\u00e4hrung \n bestehenden\n \n monet\u00e4ren\n \n Verm\u00f6genswerte\n \n und \n Verbindlichkeiten\n \n in\n \n die\n \n Konzernw\u00e4hrung\n \n Euro\n \n erfolgt\n \n mit \n dem\n \n an\n \n diesem\n \n Tag\n \n g\u00fcltigen\n \n Devisenkurs.\n \n Daraus \n resultierende\n \n Fremdw\u00e4hrungsgewinne\n \n und\n \n -verluste \n werden im Berichtsjahr erfolgswirksam erfasst.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact383": { "value": "\n
\n \n 5.3\n Als Finanzinvestition gehaltene \n Immobilien\n
\n
\n Der\n \n Konzern\n \n wendet\n \n f\u00fcr\n \n die\n \n Bewertung\n \n das\n \n Modell\n \n des \n beizulegenden\n \n Zeitwerts\n \n f\u00fcr\n \n als\n \n Finanzinvestition \n gehaltene Immobilien gem\u00e4\u00df IAS 40 an.\n
\n
\n In\n \n den\n \n als\n \n Finanzinvestition\n \n gehaltenen\n \n Immobilien\n \n sind \n einerseits\n \n Bestandsimmobilien\n \n und\n \n andererseits \n Immobilien\n \n in\n \n Entwicklung\n \n enthalten.\n \n Diese\n \n werden \n zun\u00e4chst\n \n zu\n \n den\n \n Anschaffungs-\n \n oder\n \n Herstellungskosten \n unter\n \n Abzug\n \n von\n \n Investitions-\n \n und\n \n Baukostenzusch\u00fcssen \n erfasst\n \n und\n \n in\n \n der\n \n Folge\n \n zu\n \n den\n \n jeweiligen\n \n Stichtagen\n \n \u2013 \n unter\n \n anderem\n \n unter\n \n Ber\u00fccksichtigung\n \n von\n \n Abgrenzungen \n f\u00fcr\n \n alineare\n \n Mieten\n \n (\u201eZuschlagsmieten\u201c)\n \n \u2013\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Etwaige\n \n diesbez\u00fcgliche \n \u00c4nderungen\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust\n \n als \n Neubewertungsergebnis\n \n erfasst.\n \n Die\n \n Investitions-\n \n und \n Baukostenzusch\u00fcsse\n \n betreffen\n \n Beitr\u00e4ge\n \n der\n \n Mieter*innen \n an\n \n den\n \n Kosten\n \n von\n \n Investitions-\n \n und \n Sanierungsma\u00dfnahmen\n \n f\u00fcr\n \n Bestandsimmobilien\n \n und \n unterliegen\n \n gro\u00dfteils\n \n keinen\n \n speziellen \n R\u00fcckzahlungsbedingungen.\n
\n
\n Jeder\n \n Gewinn\n \n oder\n \n Verlust\n \n beim\n \n Abgang\n \n einer\n \n als \n Finanzinvestition\n \n gehaltenen\n \n Immobilie\n \n (berechnet\n \n als \n Differenz\n \n zwischen\n \n dem\n \n Nettover\u00e4u\u00dferungserl\u00f6s\n \n und\n \n dem \n Buchwert\n \n =\n \n Zeitwert\n \n des\n \n Gegenstands)\n \n wird\n \n im\n \n Gewinn \n oder Verlust erfasst.\n
\n \n
\n Fremdkapitalkosten,\n \n die\n \n direkt\n \n dem\n \n Erwerb,\n \n dem\n \n Bau\n \n oder \n der\n \n Herstellung\n \n der\n \n Immobilien\n \n zugerechnet\n \n werden \n k\u00f6nnen,\n \n werden\n \n im\n \n Rahmen\n \n der\n \n Anschaffungs-\n \n oder \n Herstellungskosten\n \n entsprechend\n \n dem\n \n Wahlrecht\n \n f\u00fcr\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertete\n \n Verm\u00f6genswerte \n gem\u00e4\u00df IAS 23 nicht aktiviert.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact382": { "value": "\n
\n Fremdkapitalkosten,\n \n die\n \n direkt\n \n dem\n \n Erwerb,\n \n dem\n \n Bau\n \n oder \n der\n \n Herstellung\n \n der\n \n Immobilien\n \n zugerechnet\n \n werden \n k\u00f6nnen,\n \n werden\n \n im\n \n Rahmen\n \n der\n \n Anschaffungs-\n \n oder \n Herstellungskosten\n \n entsprechend\n \n dem\n \n Wahlrecht\n \n f\u00fcr\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertete\n \n Verm\u00f6genswerte \n gem\u00e4\u00df IAS 23 nicht aktiviert.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact385": { "value": "\n \n 5.4\n Sachanlagen und selbst genutzte \n Immobilien\n
\n Sachanlagen\n \n und\n \n selbst\n \n genutzte\n \n Immobilien\n \n werden\n \n zu \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n abz\u00fcglich \n kumulierter\n \n Abschreibungen\n \n und\n \n kumulierter \n Wertminderungsaufwendungen bewertet.\n
\n \n
\n Die\n \n planm\u00e4\u00dfige\n \n Abschreibung\n \n der\n \n Geb\u00e4ude\n \n und \n Sachanlagen\n \n erfolgt\n \n linear\n \n \u00fcber\n \n die\n \n erwartete \n Nutzungsdauer.\n \n Einzelne\n \n Teile\n \n von\n \n Geb\u00e4uden\n \n und \n Sachanlagen\n \n werden\n \n nicht\n \n getrennt\n \n abgeschrieben,\n \n da \n diese\n \n keinen\n \n bedeutsamen\n \n Anteil\n \n an\n \n den\n \n gesamten \n Anschaffungskosten\n \n erreichen.\n \n Die\n \n gesch\u00e4tzten \n Nutzungsdauern\n \n f\u00fcr\n \n das\n \n laufende\n \n Jahr\n \n und\n \n Vergleichsjahre \n wurden wie folgt angenommen:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Selbst genutzte Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58\n

\n
\n

\n Betriebs- und Gesch\u00e4ftsausstattung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n
\n

\n \u00dcbrige Sachanlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33\n

\n
\n

\n Nutzungsrechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n
\n
\n Abschreibungsmethoden,\n \n Nutzungsdauern\n \n und\n \n Restwerte \n werden\n \n an\n \n jedem\n \n Abschlussstichtag\n \n \u00fcberpr\u00fcft\n \n und \n gegebenenfalls angepasst.\n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact384": { "value": "\n
\n Die\n \n planm\u00e4\u00dfige\n \n Abschreibung\n \n der\n \n Geb\u00e4ude\n \n und \n Sachanlagen\n \n erfolgt\n \n linear\n \n \u00fcber\n \n die\n \n erwartete \n Nutzungsdauer.\n \n Einzelne\n \n Teile\n \n von\n \n Geb\u00e4uden\n \n und \n Sachanlagen\n \n werden\n \n nicht\n \n getrennt\n \n abgeschrieben,\n \n da \n diese\n \n keinen\n \n bedeutsamen\n \n Anteil\n \n an\n \n den\n \n gesamten \n Anschaffungskosten\n \n erreichen.\n \n Die\n \n gesch\u00e4tzten \n Nutzungsdauern\n \n f\u00fcr\n \n das\n \n laufende\n \n Jahr\n \n und\n \n Vergleichsjahre \n wurden wie folgt angenommen:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Selbst genutzte Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58\n

\n
\n

\n Betriebs- und Gesch\u00e4ftsausstattung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n
\n

\n \u00dcbrige Sachanlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33\n

\n
\n

\n Nutzungsrechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n
\n
\n Abschreibungsmethoden,\n \n Nutzungsdauern\n \n und\n \n Restwerte \n werden\n \n an\n \n jedem\n \n Abschlussstichtag\n \n \u00fcberpr\u00fcft\n \n und \n gegebenenfalls angepasst.\n \n
\n \n Bei \n der\n \n Ermittlung\n \n der\n \n Abschreibungss\u00e4tze\n \n wurden\n \n folgende \n Nutzungsdauern festgelegt:\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Software\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n

\n Rechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n
\n
\n
\n \n In\n \n allen \n \u00fcbrigen\n \n F\u00e4llen\n \n wird\n \n das\n \n Nutzungsrecht\n \n vom \n Bereitstellungsdatum\n \n bis\n \n zum\n \n Ende\n \n des\n \n Leasingzeitraums \n linear\n \n abgeschrieben\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact387": { "value": "\n \n
\n \n 5.5\n Immaterielle Verm\u00f6genswerte\n
\n
\n Die\n \n immateriellen\n \n Verm\u00f6genswerte\n \n haben\n \n eine\n \n begrenzte \n Nutzungsdauer\n \n und\n \n werden\n \n in\n \n der\n \n Bilanz\n \n zu \n Anschaffungskosten\n \n abz\u00fcglich\n \n linearer\n \n planm\u00e4\u00dfiger \n Abschreibungen\n \n sowie\n \n Wertminderungen\n \n angesetzt.\n \n \n Bei \n der\n \n Ermittlung\n \n der\n \n Abschreibungss\u00e4tze\n \n wurden\n \n folgende \n Nutzungsdauern festgelegt:\n \n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Software\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n

\n Rechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact386": { "value": "\n
\n \n 5.5\n Immaterielle Verm\u00f6genswerte\n
\n
\n Die\n \n immateriellen\n \n Verm\u00f6genswerte\n \n haben\n \n eine\n \n begrenzte \n Nutzungsdauer\n \n und\n \n werden\n \n in\n \n der\n \n Bilanz\n \n zu \n Anschaffungskosten\n \n abz\u00fcglich\n \n linearer\n \n planm\u00e4\u00dfiger \n Abschreibungen\n \n sowie\n \n Wertminderungen\n \n angesetzt.\n \n \n Bei \n der\n \n Ermittlung\n \n der\n \n Abschreibungss\u00e4tze\n \n wurden\n \n folgende \n Nutzungsdauern festgelegt:\n \n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n von\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n
\n

\n Software\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5\n

\n
\n

\n Rechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4\n

\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact388": { "value": "\n
\n \n 5.6\n Leasingverh\u00e4ltnisse\n
\n
\n Feststellung, ob eine Vereinbarung ein \n Leasingverh\u00e4ltnis enth\u00e4lt\n
\n
\n Die\n \n BIG\n \n tritt\n \n als\n \n Leasinggeberin\n \n f\u00fcr\n \n die\n \n von\n \n ihr\n \n gehaltenen \n Immobilien am Markt auf.\n
\n
\n Die\n \n Feststellung,\n \n ob\n \n eine\n \n Vereinbarung\n \n ein \n Leasingverh\u00e4ltnis\n \n beinhaltet,\n \n wird\n \n auf\n \n Basis\n \n des \n wirtschaftlichen\n \n Gehalts\n \n der\n \n Vereinbarung\n \n zum\n \n Zeitpunkt \n der\n \n Bereitstellung\n \n getroffen\n \n und\n \n erfordert\n \n eine \n Einsch\u00e4tzung,\n \n ob\n \n die\n \n Erf\u00fcllung\n \n der\n \n vertraglichen \n Vereinbarung\n \n von\n \n der\n \n Nutzung\n \n eines\n \n bestimmten \n Verm\u00f6genswerts\n \n oder\n \n bestimmter\n \n Verm\u00f6genswerte \n
\n \n
\n abh\u00e4ngig\n \n ist\n \n und\n \n ob\n \n die\n \n Vereinbarung\n \n ein\n \n Recht\n \n auf\n \n die \n Nutzung\n \n des\n \n Verm\u00f6genswerts\n \n einr\u00e4umt.\n \n Eine\n \n erneute \n Beurteilung\n \n findet\n \n bei\n \n \u00c4nderungen\n \n von\n \n wesentlichen \n Teilen\n \n der\n \n Vereinbarungen\n \n statt,\n \n die\n \n Auswirkungen\n \n auf\n \n die \n Beurteilung nach IFRS 16 haben. \n
\n Bei\n \n Abschluss\n \n oder\n \n Neubeurteilung\n \n einer\n \n Vereinbarung,\n \n die \n ein\n \n Leasingverh\u00e4ltnis\n \n enth\u00e4lt,\n \n trennt\n \n der\n \n Konzern\n \n die\n \n von \n einer\n \n solchen\n \n Vereinbarung\n \n geforderten\n \n Zahlungen\n \n und \n andere\n \n Entgelte\n \n in\n \n diejenigen\n \n f\u00fcr\n \n das\n \n Leasingverh\u00e4ltnis \n und\n \n diejenigen\n \n f\u00fcr\n \n andere\n \n Posten\n \n auf\n \n der\n \n Grundlage\n \n ihrer \n relativen beizulegenden Zeitwerte.\n
\n
\n Operating Leasing als Leasinggeber\n
\n
\n Leasingverh\u00e4ltnisse,\n \n bei\n \n denen\n \n nicht\n \n im\n \n Wesentlichen\n \n alle \n mit\n \n dem\n \n Eigentum\n \n verbundenen\n \n Chancen\n \n und\n \n Risiken\n \n vom \n Konzern\n \n auf\n \n den\n \n Leasingnehmer\n \n \u00fcbertragen\n \n werden, \n werden\n \n als\n \n Operating\n \n Leases\n \n klassifiziert\n \n und \n entsprechend bilanziert.\n
\n
\n Die\n \n BIG\n \n vermietet\n \n den\n \n \u00fcberwiegenden\n \n Teil\n \n ihrer \n Investment\n \n Properties\n \n im\n \n Rahmen\n \n von\n \n Operating-\n Leasingvertr\u00e4gen.\n
\n
\n Der\n \n Gro\u00dfteil\n \n der\n \n Liegenschaften\n \n der\n \n BIG\n \n wurde\n \n der\n \n BIG\n \n mit \n dem\n \n Bundesimmobiliengesetz\n \n (BGBl\n \n 141/2000\n \n vom \n 29. Dezember\n \n 2000)\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n ins \n Eigentum\n \n \u00fcbertragen.\n \n Gem\u00e4\u00df\n \n \u00a7 4\n \n Abs. 2 \n Bundesimmobiliengesetz\n \n hat\n \n die\n \n BIG\n \n \u201ezu\n \n marktkonformen \n Bedingungen\n \n und\n \n wenn\n \n es\n \n f\u00fcr\n \n sie\n \n wirtschaftlich\n \n vertretbar \n ist\n \n Raumbedarf\n \n des\n \n Bundes\n \n zu\n \n befriedigen\u201c,\n \n insbesondere \n die\n \n ihr\n \n \u00fcbertragenen\n \n Objekte\n \n bereitzustellen,\n \n bei\n \n Bedarf\n \n zu \n adaptieren\n \n und\n \n f\u00fcr\n \n Neubauvorhaben\n \n des\n \n Bundes \n erforderliche\n \n Liegenschaften\n \n zu\n \n erwerben.\n \n Mit\n \n dem \n Generalmietvertrag\n \n vom\n \n 6. Dezember\n \n 2000/2. J\u00e4nner \n 2001,\n \n abgeschlossen\n \n zwischen\n \n der\n \n Republik\n \n \u00d6sterreich\n \n und \n der\n \n BIG,\n \n mietet\n \n der\n \n Bund\n \n folglich\n \n die\n \n \u00fcbertragenen\n \n Objekte \n zur\u00fcck.\n \n Die\n \n Hauptmietverh\u00e4ltnisse\n \n beginnen\n \n mit\n \n 1. J\u00e4nner \n 2001\n \n und\n \n sind\n \n auf\n \n unbestimmte\n \n Zeit\n \n abgeschlossen.\n \n Der \n Generalmietvertrag\n \n beinhaltet\n \n eine\n \n beiderseitige \n K\u00fcndigungsfrist\n \n von\n \n einem\n \n Jahr.\n \n Die\n \n Hauptmietzinse\n \n sind \n auf\n \n Basis\n \n des\n \n Verbraucherpreisindex\n \n 1996\n \n wertgesichert, \n wobei\n \n sie\n \n jeweils\n \n nach\n \n einer\n \n \u00c4nderung\n \n von\n \n zumindest\n \n 5 % \n zum\n \n 1. J\u00e4nner\n \n eines\n \n Kalenderjahres\n \n angepasst\n \n werden \n k\u00f6nnen.\n \n Betriebskosten\n \n werden\n \n grunds\u00e4tzlich\n \n auf\n \n den/die \n Mieter*in\n \n umgelegt.\n \n Die\n \n BIG\n \n ist\n \n verpflichtet,\n \n die \n Bestandsobjekte\n \n zu\n \n erhalten\n \n und\n \n die\n \n vertragsgem\u00e4\u00dfe \n Nutzbarkeit der Bestandsobjekte sicherzustellen.\n
\n
\n Neben\n \n dem\n \n Generalmietvertrag\n \n existieren\n \n Erg\u00e4nzungen \n zum\n \n Generalmietvertrag.\n \n Die\n \n Erg\u00e4nzungen\n \n zum \n Generalmietvertrag\n \n betreffen\n \n im\n \n Wesentlichen \n Generalsanierungen\n \n der\n \n Objekte\n \n und\n \n Zubauten.\n \n Im \n Rahmen\n \n dieser\n \n Nebenvereinbarungen\n \n verzichtet\n \n die \n Mieterin\n \n (Republik\n \n \u00d6sterreich)\n \n auf\n \n die\n \n Aus\u00fcbung\n \n des \n K\u00fcndigungsrechts\n \n in\n \n der\n \n Regel\n \n f\u00fcr\n \n die\n \n Dauer\n \n von\n \n 25\n \n Jahren \n ab\n \n Fertigstellung\n \n der\n \n Generalsanierung.\n \n Die\n \n BIG\n \n hat \n
\n
\n unbeschadet\n \n dessen\n \n das\n \n Recht,\n \n die\n \n Mietverh\u00e4ltnisse \u2013\n \n im \n Rahmen\n \n der\n \n Einschr\u00e4nkung\n \n des\n \n \u00a7 30\n \n MRG \u2013\n \n unter \n Einhaltung\n \n einer\n \n einj\u00e4hrigen\n \n K\u00fcndigungsfrist\n \n zu\n \n k\u00fcndigen. \n Neben\n \n dem\n \n monatlich\n \n zu\n \n entrichtenden\n \n Hauptmietzins \n sind\n \n in\n \n der\n \n Regel\n \n Zuschlagsmieten\n \n f\u00fcr\n \n einen\n \n begrenzten \n Zeitraum und/oder Baukostenzusch\u00fcsse zu entrichten.\n
\n Neben\n \n dem\n \n Generalmietvertrag\n \n und\n \n den\n \n Nachtr\u00e4gen\n \n bzw. \n den\n \n individuellen\n \n Erg\u00e4nzungen\n \n zum\n \n Generalmietvertrag \n bestehen\n \n Mietvertr\u00e4ge\n \n auf\n \n Grundlage\n \n des\n \n \u00a7 5\n \n BIG\n \n Gesetz \n 1992\n \n in\n \n Verbindung\n \n mit\n \n dem\n \n Fruchtgenussrahmenvertrag \n sowie Fruchtgenusseinzelvertr\u00e4gen. \n
\n
\n Weiters\n \n bestehen\n \n Mietvertr\u00e4ge\n \n zu\n \n Geb\u00e4uden,\n \n die\n \n die\n \n BIG \n seit\n \n den\n \n 1990er-Jahren\n \n im\n \n eigenen\n \n Namen\n \n angeschafft \n oder\n \n hergestellt\n \n hat.\n \n Den\n \n genannten\n \n Bestandsvertr\u00e4gen\n \n ist \n gemein,\n \n dass\n \n sie\n \n in\n \n der\n \n Regel\n \n eine\n \n Wertsicherung\n \n und\n \n einen \n mittel- bis langfristigen K\u00fcndigungsverzicht beinhalten.\n
\n
\n Beinhaltet\n \n eine\n \n Vereinbarung\n \n Leasing-\n \n sowie \n Nichtleasingkomponenten,\n \n wendet\n \n die\n \n BIG\n \n IFRS 15\n \n zur \n Aufteilung\n \n der\n \n vereinbarten\n \n Entgelte\n \n an.\n \n Die\n \n Vorschriften \n des\n \n IFRS 9\n \n hinsichtlich\n \n der\n \n Ausbuchungs-\n \n und \n Wertminderungsvorschriften\n \n werden\n \n auch\n \n auf\n \n die \n Forderung aus dem Leasingverh\u00e4ltnis angewendet.\n
\n
\n Finanzierungsleasing als Leasinggeber\n
\n
\n Mietvertr\u00e4ge,\n \n bei\n \n denen\n \n die\n \n wesentlichen\n \n Risiken\n \n und \n Chancen,\n \n die\n \n mit\n \n dem\n \n Eigentum\n \n verbunden\n \n sind,\n \n an\n \n den \n Leasingnehmer\n \n \u00fcbertragen\n \n werden,\n \n werden\n \n als\n \n Forderung \n in\n \n H\u00f6he\n \n des\n \n Nettoinvestitionswerts\n \n aus\n \n dem \n Leasingverh\u00e4ltnis\n \n angesetzt.\n \n Forderungen\n \n aus \n Finanzierungsleasingverh\u00e4ltnissen\n \n sind\n \n grunds\u00e4tzlich\n \n mit \n dem Barwert der zuk\u00fcnftigen Leasingzahlungen aktiviert.\n
\n
\n Beinhaltet\n \n eine\n \n Vereinbarung\n \n Leasing-\n \n sowie \n Nichtleasingkomponenten,\n \n wendet\n \n der\n \n BIG\n \n Konzern \n IFRS 15\n \n zur\n \n Aufteilung\n \n der\n \n vereinbarten\n \n Entgelte\n \n an.\n \n Die \n Vorschriften\n \n des\n \n IFRS 9\n \n hinsichtlich\n \n der\n \n Ausbuchungs-\n \n und \n Wertminderungsvorschriften\n \n werden\n \n auch\n \n auf\n \n die \n Nettoinvestition in das Leasingverh\u00e4ltnis angewendet.\n
\n
\n Leasingverh\u00e4ltnisse als Leasingnehmer\n
\n
\n Am\n \n Bereitstellungsdatum\n \n oder\n \n bei\n \n \u00c4nderung\n \n wesentlicher, \n f\u00fcr\n \n die\n \n Beurteilung\n \n nach\n \n IFRS 16\n \n relevanter\n \n Teile\n \n von \n Leasingvereinbarungen\n \n wird\n \n das\n \n Leasingentgelt\n \n auf\n \n Basis \n der\n \n Einzelver\u00e4u\u00dferungspreise\n \n in\n \n eine\n \n Leasing-\n \n und \n Nichtleasingkomponente getrennt.\n
\n
\n F\u00fcr\n \n das\n \n gew\u00e4hrte\n \n Nutzungsrecht\n \n werden\n \n am \n Bereitstellungsdatum\n \n ein\n \n Verm\u00f6genswert\n \n sowie\n \n eine \n Leasingverbindlichkeit\n \n bilanziert.\n \n Der\n \n Verm\u00f6genswert\n \n wird \n im\n \n Bereitstellungszeitpunkt\n \n zu\n \n Anschaffungskosten,\n \n die \n der\n \n Leasingverbindlichkeit\n \n entsprechen \u2013\n \n adaptiert\n \n um\n \n im \n Voraus\n \n geleistete\n \n Zahlungen,\n \n direkte,\n \n anf\u00e4ngliche\n \n Kosten, \n sowie erhaltene Leasinganreize \u2013 angesetzt. \n
\n
\n
\n \n Sofern\n \n es\n \n sich\n \n bei\n \n dem\n \n Nutzungsrecht\n \n um\n \n einen\n \n als \n Finanzinvestition\n \n gehaltene\n \n Immobilie\n \n zu\n \n klassifizierenden \n Verm\u00f6genswert\n \n handelt,\n \n wird\n \n dieses\n \n nachfolgend\n \n zum \n aktuellen\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n \n In\n \n allen \n \u00fcbrigen\n \n F\u00e4llen\n \n wird\n \n das\n \n Nutzungsrecht\n \n vom \n Bereitstellungsdatum\n \n bis\n \n zum\n \n Ende\n \n des\n \n Leasingzeitraums \n linear\n \n abgeschrieben\n \n \n und\n \n bei\n \n Vorliegen\n \n von \n Wertminderungen\n \n der\n \n Buchwert\n \n entsprechend\n \n berichtigt. \n Neubewertungen\n \n der\n \n Leasingverbindlichkeit\n \n werden\n \n als \n nachtr\u00e4gliche\n \n Anschaffungskosten\n \n zum\n \n bilanzierten \n Verm\u00f6genswert\n \n betrachtet\n \n oder\n \n erfolgswirksam\n \n verbucht, \n sofern der Verm\u00f6genswert vollst\u00e4ndig abgeschrieben ist.\n
\n Bei\n \n Leasingverh\u00e4ltnissen,\n \n die\n \n von\n \n der\n \n BIG\n \n als \n Finanzierungsleasing\n \n untervermietet\n \n werden,\n \n wird \n anstelle\n \n eines\n \n Nutzungsrechts\n \n eine\n \n Leasingforderung \n bilanziert.\n \n Leasingforderungen\n \n aus\n \n Unterleasing-\n verh\u00e4ltnissen\n \n werden\n \n nach\n \n den\n \n Vorschriften\n \n des\n \n IFRS 9 \n bewertet\n \n und\n \n um\n \n die\n \n jeweilige\n \n Tilgungskomponente \n reduziert.\n
\n
\n Die\n \n Leasingverbindlichkeit\n \n wird\n \n am\n \n Bereitstellungsdatum \n mit\n \n dem\n \n Barwert\n \n der\n \n noch\n \n nicht\n \n geleisteten \n Leasingzahlungen,\n \n abgezinst\n \n mit\n \n dem\n \n dem \n Leasingverh\u00e4ltnis\n \n zugrunde\n \n liegenden\n \n Zinssatz\n \n oder,\n \n wenn \n sich\n \n dieser\n \n nicht\n \n bestimmen\n \n l\u00e4sst,\n \n mit\n \n dem \n Grenzfremdkapitalzinssatz\n \n des\n \n Konzerns,\n \n erfasst.\n \n In\n \n der \n Regel\n \n zieht\n \n der\n \n BIG\n \n Konzern\n \n seinen \n Grenzfremdkapitalzinssatz heran.\n
\n
\n Die\n \n f\u00fcr\n \n die\n \n Bewertung\n \n der\n \n Leasingverbindlichkeit \n umfassten Zahlungen beinhalten\n
\n
\n \u25a0\n (de facto) feste Zahlungen,\n
\n
\n \u25a0\n variable Zahlungen, die an einen Index oder Zinssatz \n gekoppelt sind, wobei die Erstbewertung mit dem zum \n Bereitstellungsdatum g\u00fcltigen Index bzw. Zinssatz \n erfolgt,\n
\n
\n \u25a0\n aufgrund von Restwertgarantien erwartete \n Zahlungen,\n
\n
\n \u25a0\n Zahlungen f\u00fcr Kauf- und Verl\u00e4ngerungsoptionen, \n sofern sich der Konzern hinreichend sicher ist, diese \n auszu\u00fcben und\n
\n
\n \u25a0\n Strafzahlungen f\u00fcr vorzeitige K\u00fcndigungen, wenn sich \n der Konzern hinreichend sicher ist, dass diese \n schlagend werden.\n
\n
\n Die\n \n Folgebewertung\n \n der\n \n Leasingverbindlichkeit\n \n erfolgt \n zum\n \n Buchwert\n \n unter\n \n Anwendung\n \n der\n \n Effektivzinsmethode. \n \n Eine\n \n Neubewertung\n \n erfolgt\n \n bei\n \n einer\n \n \u00c4nderung\n \n der \n k\u00fcnftigen\n \n Leasingzahlungen\n \n aufgrund\n \n von\n \n Index-\n \n oder \n Zinssatz\u00e4nderungen\n \n und\n \n sofern\n \n sich\n \n die\n \n Einsch\u00e4tzung\n \n des \n Konzerns\n \n \u00fcber\n \n die\n \n Aus\u00fcbung\n \n von\n \n Kauf-\n \n und \n Verl\u00e4ngerungsoptionen sowie Strafzahlungen \u00e4ndert. \n \n
\n
\n Haupt-\n \n und\n \n Unterleasingverh\u00e4ltnisse\n \n werden\n \n separat \n bilanziert,\n \n sofern\n \n es\n \n sich\n \n in\n \n beiden\n \n Leasingverh\u00e4ltnissen\n \n um \n unterschiedliche\n \n Vertragspartner\n \n handelt.\n \n Handelt\n \n es\n \n sich \n
\n \n sowohl\n \n im\n \n Haupt-\n \n als\n \n auch\n \n im\n \n Unterleasingverh\u00e4ltnis\n \n um \n denselben\n \n Vertragspartner,\n \n werden\n \n beide\n \n Vertr\u00e4ge\n \n als\n \n ein \n zusammengefasster,\n \n einzelner\n \n Vertrag\n \n bilanziert. \n Unterleasingverh\u00e4ltnisse\n \n werden\n \n auf\n \n Grundlage\n \n des \n Hauptleasingvertrags\n \n und\n \n nicht\n \n des\n \n zugrunde\n \n liegenden \n Verm\u00f6genswerts beurteilt.\n
\n Kurzfristige\n \n Leasingverh\u00e4ltnisse\n \n mit\n \n einer\n \n Laufzeit\n \n von \n weniger\n \n als\n \n 12\n \n Monaten\n \n zum\n \n Bereitstellungszeitpunkt \n sowie\n \n Leasingverh\u00e4ltnisse\n \n \u00fcber\n \n Verm\u00f6genswerte\n \n von \n geringem\n \n Wert\n \n werden\n \n auf\n \n Basis\n \n des\n \n IFRS\n \n 16.5\n \n nicht \n bilanziert, sondern als linearer Aufwand erfasst.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact421": { "value": "\n \n
\n \n 5.7\n Wertminderung von nicht \n finanziellen Verm\u00f6genswerten\n
\n
\n Wertminderungen\n \n gem\u00e4\u00df\n \n IAS 36\n \n k\u00f6nnen\n \n sich\n \n bei\n \n der\n \n BIG \n nur\n \n f\u00fcr\n \n jene\n \n Bereiche\n \n ergeben,\n \n die\n \n nicht\n \n nach\n \n dem\n \n Modell \n des\n \n beizulegenden\n \n Zeitwerts\n \n bewertet\n \n werden.\n \n Bei\n \n der\n \n BIG \n betrifft\n \n dies\n \n die\n \n selbst\n \n genutzten\n \n Immobilien,\n \n Sachanlagen \n und\n \n immateriellen\n \n Verm\u00f6genswerte.\n \n Bei\n \n Vorliegen\n \n von \n Anzeichen\n \n einer\n \n Wertminderung\n \n f\u00fchrt\n \n die\n \n BIG\n \n bei\n \n diesen \n nicht\n \n finanziellen\n \n Verm\u00f6genswerten\n \n einen \n Wertminderungstest\n \n durch.\n \n Dabei\n \n ermittelt\n \n sie\n \n den \n erzielbaren Betrag. \n
\n
\n Der\n \n erzielbare\n \n Betrag\n \n ist\n \n der\n \n h\u00f6here\n \n Wert\n \n von \n Nutzungswert\n \n und\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n abz\u00fcglich \n Ver\u00e4u\u00dferungskosten\n \n (Nettozeitwert).\n \n Liegt\n \n dieser\n \n Wert \n unter\n \n dem\n \n f\u00fcr\n \n diesen\n \n Verm\u00f6genswert\n \n angesetzten \n Buchwert, erfolgt eine Wertminderung auf diesen Wert.\n
\n
\n Die\n \n errechnete\n \n Wertminderung\n \n wird\n \n erfolgswirksam \n erfasst. \n
\n
\n Ein\n \n sp\u00e4terer\n \n Wegfall\n \n der\n \n Wertminderung\n \n f\u00fchrt\n \n zu\n \n einer \n erfolgswirksamen\n \n Wertaufholung\n \n bis\n \n maximal\n \n zur\n \n H\u00f6he \n der\n \n fortgeschriebenen\n \n urspr\u00fcnglichen\n \n Anschaffungs-\n \n oder \n Herstellungskosten.\n
\n \n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact390": { "value": "\n
\n \n 5.7\n Wertminderung von nicht \n finanziellen Verm\u00f6genswerten\n
\n
\n Wertminderungen\n \n gem\u00e4\u00df\n \n IAS 36\n \n k\u00f6nnen\n \n sich\n \n bei\n \n der\n \n BIG \n nur\n \n f\u00fcr\n \n jene\n \n Bereiche\n \n ergeben,\n \n die\n \n nicht\n \n nach\n \n dem\n \n Modell \n des\n \n beizulegenden\n \n Zeitwerts\n \n bewertet\n \n werden.\n \n Bei\n \n der\n \n BIG \n betrifft\n \n dies\n \n die\n \n selbst\n \n genutzten\n \n Immobilien,\n \n Sachanlagen \n und\n \n immateriellen\n \n Verm\u00f6genswerte.\n \n Bei\n \n Vorliegen\n \n von \n Anzeichen\n \n einer\n \n Wertminderung\n \n f\u00fchrt\n \n die\n \n BIG\n \n bei\n \n diesen \n nicht\n \n finanziellen\n \n Verm\u00f6genswerten\n \n einen \n Wertminderungstest\n \n durch.\n \n Dabei\n \n ermittelt\n \n sie\n \n den \n erzielbaren Betrag. \n
\n
\n Der\n \n erzielbare\n \n Betrag\n \n ist\n \n der\n \n h\u00f6here\n \n Wert\n \n von \n Nutzungswert\n \n und\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n abz\u00fcglich \n Ver\u00e4u\u00dferungskosten\n \n (Nettozeitwert).\n \n Liegt\n \n dieser\n \n Wert \n unter\n \n dem\n \n f\u00fcr\n \n diesen\n \n Verm\u00f6genswert\n \n angesetzten \n Buchwert, erfolgt eine Wertminderung auf diesen Wert.\n
\n
\n Die\n \n errechnete\n \n Wertminderung\n \n wird\n \n erfolgswirksam \n erfasst. \n
\n
\n Ein\n \n sp\u00e4terer\n \n Wegfall\n \n der\n \n Wertminderung\n \n f\u00fchrt\n \n zu\n \n einer \n erfolgswirksamen\n \n Wertaufholung\n \n bis\n \n maximal\n \n zur\n \n H\u00f6he \n der\n \n fortgeschriebenen\n \n urspr\u00fcnglichen\n \n Anschaffungs-\n \n oder \n Herstellungskosten.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact389": { "value": "\n
\n \n 5.8\n Vorr\u00e4te\n
\n
\n Die\n \n unter\n \n Vorr\u00e4te\n \n ausgewiesenen\n \n Verm\u00f6genswerte \n betreffen\n \n Vorratsimmobilien\n \n sowie\n \n noch\n \n nicht \n abrechenbare Leistungen aus Mieterinvestitionen.\n
\n
\n Vorratsimmobilien\n \n betreffen\n \n Immobilien,\n \n die\n \n zur \n Ver\u00e4u\u00dferung\n \n im\n \n Rahmen\n \n der\n \n gew\u00f6hnlichen \n Gesch\u00e4ftst\u00e4tigkeit\n \n gehalten\n \n werden\n \n oder\n \n sich\n \n in\n \n der \n Herstellungsphase\n \n mit\n \n geplanter\n \n Ver\u00e4u\u00dferungsabsicht \n befinden.\n \n Diese\n \n werden\n \n mit\n \n dem\n \n niedrigeren\n \n Wert\n \n aus \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n und \n Nettover\u00e4u\u00dferungswert\n \n bewertet.\n \n Wenn\n \n es\n \n eindeutige \n Anhaltspunkte\n \n f\u00fcr\n \n eine\n \n Erh\u00f6hung\n \n des \n Nettover\u00e4u\u00dferungswerts\n \n gibt,\n \n erfolgt\n \n eine\n \n Wertaufholung \n bis\n \n maximal\n \n zur\n \n H\u00f6he\n \n des\n \n niedrigeren\n \n Werts\n \n aus \n Anschaffungs-\n \n oder\n \n Herstellungskosten\n \n und \n Nettover\u00e4u\u00dferungswert.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact391": { "value": "\n 5.9\n Leistungen an Arbeitnehmer*innen\n
\n Verpflichtungen\n \n aus\n \n kurzfristig\n \n f\u00e4lligen\n \n Leistungen\n \n an \n Arbeitnehmer*innen\n \n werden\n \n als\n \n Aufwand\n \n erfasst,\n \n sobald \n die\n \n damit\n \n verbundene\n \n Arbeitsleistung\n \n erbracht\n \n wird.\n \n Eine \n Schuld\n \n ist\n \n f\u00fcr\n \n den\n \n erwartungsgem\u00e4\u00df\n \n zu\n \n zahlenden\n \n Betrag \n zu\n \n erfassen,\n \n wenn\n \n der\n \n Konzern\n \n gegenw\u00e4rtig\n \n eine\n \n rechtliche \n oder\n \n faktische\n \n Verpflichtung\n \n hat,\n \n diesen\n \n Betrag\n \n aufgrund \n einer\n \n von\n \n dem/von\n \n der\n \n Arbeitnehmer*in\n \n erbrachten \n Arbeitsleistung\n \n zu\n \n zahlen\n \n und\n \n die\n \n Verpflichtung\n \n verl\u00e4sslich \n gesch\u00e4tzt werden kann.\n
\n
\n Beitragsorientierte Pl\u00e4ne\n
\n
\n Die\n \n BIG\n \n ist\n \n gesetzlich\n \n verpflichtet,\n \n f\u00fcr\n \n alle\n \n nach\n \n dem \n 31. Dezember\n \n 2002\n \n eingetretenen\n \n Mitarbeitenden\n \n 1,53 % \n des\n \n monatlichen\n \n Entgelts\n \n in\n \n eine \n Mitarbeitendenvorsorgekasse\n \n einzubezahlen.\n \n Damit\n \n liegt \n ein\n \n beitragsorientierter\n \n Plan\n \n vor.\n \n Dar\u00fcber\n \n hinaus\n \n werden \n Beitr\u00e4ge\n \n in\n \n eine\n \n Pensionskasse\n \n geleistet,\n \n eine \n weitergehende\n \n Haftung\n \n f\u00fcr\n \n Leistungsanspr\u00fcche \n gegen\u00fcber\n \n den\n \n Beg\u00fcnstigten\n \n besteht\n \n nicht.\n \n Auf\n \n Basis\n \n der \n Vereinbarung\n \n vom\n \n 1. J\u00e4nner\n \n 2007\n \n zwischen\n \n der\n \n BIG\n \n und \n einer\n \n Pensionskasse\n \n besteht\n \n teilweise\n \n f\u00fcr\n \n Angestellte\n \n mit \n mehr\n \n als\n \n einem\n \n Jahr\n \n Betriebszugeh\u00f6rigkeit\n \n eine \n beitragsorientierte Pensionszusage.\n
\n
\n R\u00fcckstellung f\u00fcr Abfertigungen\n
\n
\n Aufgrund\n \n gesetzlicher\n \n Vorschriften\n \n ist\n \n die\n \n BIG\n \n verpflichtet, \n an\n \n vor\n \n dem\n \n 1. J\u00e4nner\n \n 2003\n \n eingetretene\n \n Mitarbeitenden\n \n im \n K\u00fcndigungsfall\n \n oder\n \n zum\n \n Pensionsantrittszeitpunkt\n \n eine \n einmalige\n \n Abfertigung\n \n zu\n \n leisten\n \n (\u201egesetzliche \n Abfertigung\u201c).\n \n Diese\n \n ist\n \n von\n \n der\n \n Anzahl\n \n der\n \n Dienstjahre\n \n und \n dem\n \n bei\n \n Abfertigungsanfall\n \n ma\u00dfgeblichen\n \n Bezug\n \n abh\u00e4ngig \n und betr\u00e4gt zwischen zwei und zw\u00f6lf Monatsbez\u00fcgen. \n
\n
\n R\u00fcckstellung f\u00fcr Pensionen\n
\n
\n Des\n \n Weiteren\n \n hat\n \n die\n \n BIG\n \n f\u00fcr\n \n zwei\n \n ehemalige \n Gesch\u00e4ftsf\u00fchrer\n \n leistungsorientierte\n \n Pensionszusagen \n abgegeben.\n \n F\u00fcr\n \n diese\n \n Verpflichtung\n \n wurde\n \n eine\n \n separate \n R\u00fcckstellung gebildet.\n
\n
\n R\u00fcckstellung f\u00fcr Jubil\u00e4umsgelder\n
\n
\n Im\n \n Kollektivvertrag\n \n f\u00fcr\n \n Mitarbeitende\n \n der\n \n BIG\n \n wurde\n \n in\n \n der \n Fassung\n \n vom\n \n 1. J\u00e4nner\n \n 2014\n \n erstmals\n \n ein \n Jubil\u00e4umsgeldanspruch\n \n einger\u00e4umt.\n \n Der\n \n Anspruch\n \n steht \n dem/der\n \n Mitarbeitenden\n \n bei\n \n ununterbrochener\n \n Dauer\n \n des \n Arbeitsverh\u00e4ltnisses nach 15, 25 und 35 Jahren zu. \n
\n \n Bis\n \n zum\n \n Ende\n \n des\n \n Jahres\n \n 2013\n \n bestand\n \n lediglich\n \n ein\n \n solcher \n Anspruch\n \n f\u00fcr\n \n Beamte\n \n und\n \n Vertragsbedienstete\n \n der\n \n BIG\n \n je \n nach\n \n Bundesland\n \n und\n \n Dienstjahren\n \n auf\n \n unterschiedliche \n Monatsgeh\u00e4lter gem\u00e4\u00df den gesetzlichen Bestimmungen.\n
\n Keiner\n \n der\n \n leistungsorientierten\n \n Pl\u00e4ne\n \n wird\n \n aus\n \n einem \n Fonds\n \n finanziert.\n \n Die\n \n Zinsen\n \n aus\n \n leistungsorientierten \n Pl\u00e4nen werden im Personalaufwand erfasst.\n
\n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellung\n \n f\u00fcr\n \n Jubil\u00e4umsgelder\n \n wird \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n durchgef\u00fchrt\n \n und\n \n die \n versicherungsmathematischen\n \n Gewinne\n \n und\n \n Verluste \n werden in der Gewinn- und Verlustrechnung erfasst.\n
\n
\n Zus\u00e4tzliche\n \n Erl\u00e4uterungen\n \n zu\n \n den\n \n R\u00fcckstellungen\n \n f\u00fcr \n Abfertigung,\n \n Pension\n \n und\n \n Jubil\u00e4umsgelder\n \n siehe\n \n Punkt\n \n 8.9 \n Personalr\u00fcckstellungen.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact392": { "value": "\n
\n \n 5.10\n R\u00fcckstellungen\n
\n
\n R\u00fcckstellungen\n \n werden\n \n angesetzt,\n \n wenn\n \n f\u00fcr\n \n die\n \n BIG\n \n eine \n rechtliche\n \n oder\n \n faktische\n \n Verpflichtung\n \n gegen\u00fcber\n \n einem \n Dritten\n \n aufgrund\n \n eines\n \n vergangenen\n \n Ereignisses\n \n vorliegt \n und\n \n es\n \n wahrscheinlich\n \n ist,\n \n dass\n \n diese\n \n Verpflichtung\n \n zu \n einem Mittelabfluss f\u00fchren wird. \n
\n
\n Diese\n \n R\u00fcckstellungen\n \n werden\n \n mit\n \n jenem\n \n Wert\n \n angesetzt, \n der\n \n zum\n \n Zeitpunkt\n \n der\n \n Erstellung\n \n des\n \n Jahresabschlusses \n nach\n \n bester\n \n Sch\u00e4tzung\n \n ermittelt\n \n werden\n \n kann. \n Unterscheidet\n \n sich\n \n der\n \n auf\n \n Basis\n \n eines\n \n markt\u00fcblichen \n Zinssatzes\n \n ermittelte\n \n Barwert\n \n der\n \n R\u00fcckstellung\n \n wesentlich \n vom\n \n Nominalwert,\n \n wird\n \n der\n \n Barwert\n \n der\n \n Verpflichtung \n angesetzt.\n \n Aufwendungen\n \n aus\n \n der\n \n Aufzinsung\n \n von \n sonstigen\n \n R\u00fcckstellungen\n \n werden\n \n im\n \n Finanzergebnis \n erfasst.\n
\n \n
\n Ist\n \n eine\n \n zuverl\u00e4ssige\n \n Sch\u00e4tzung\n \n der\n \n H\u00f6he\n \n der\n \n Verpflichtung \n nicht\n \n m\u00f6glich,\n \n der\n \n Mittelabfluss\n \n aus\n \n der\n \n Verpflichtung \n nicht\n \n wahrscheinlich\n \n oder\n \n das\n \n Eintreten\n \n der\n \n Verpflichtung \n von\n \n k\u00fcnftigen\n \n Ereignissen\n \n abh\u00e4ngig,\n \n liegt\n \n eine \n Eventualverbindlichkeit\n \n vor.\n \n In\n \n diesen\n \n seltenen\n \n F\u00e4llen \n unterbleibt\n \n die\n \n Bildung\n \n einer\n \n R\u00fcckstellung\n \n und\n \n es\n \n erfolgt \n eine Erl\u00e4uterung des Sachverhalts im Anhang.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact419": { "value": "\n
\n Ist\n \n eine\n \n zuverl\u00e4ssige\n \n Sch\u00e4tzung\n \n der\n \n H\u00f6he\n \n der\n \n Verpflichtung \n nicht\n \n m\u00f6glich,\n \n der\n \n Mittelabfluss\n \n aus\n \n der\n \n Verpflichtung \n nicht\n \n wahrscheinlich\n \n oder\n \n das\n \n Eintreten\n \n der\n \n Verpflichtung \n von\n \n k\u00fcnftigen\n \n Ereignissen\n \n abh\u00e4ngig,\n \n liegt\n \n eine \n Eventualverbindlichkeit\n \n vor.\n \n In\n \n diesen\n \n seltenen\n \n F\u00e4llen \n unterbleibt\n \n die\n \n Bildung\n \n einer\n \n R\u00fcckstellung\n \n und\n \n es\n \n erfolgt \n eine Erl\u00e4uterung des Sachverhalts im Anhang.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact395": { "value": "\n
\n \n 5.12\n Umsatzerl\u00f6se\n
\n
\n Erl\u00f6se aus Vermietung gem\u00e4\u00df IFRS 16\n
\n
\n Die\n \n Erl\u00f6se\n \n aus\n \n Vermietung\n \n werden\n \n generell\n \n linear\n \n \u00fcber\n \n die \n Gesamtlaufzeit\n \n der\n \n Mietvertr\u00e4ge\n \n verteilt\n \n erfasst,\n \n sofern \n eine andere Verteilung nicht sachgerechter ist.\n
\n
\n Anreizvereinbarungen\n \n wie\n \n z.B.\n \n Mietfreistellungen, \n reduzierte\n \n Mieten\n \n f\u00fcr\n \n einen\n \n bestimmten\n \n Zeitraum\n \n oder \n Einmalzahlungen\n \n sind\n \n Bestandteile\n \n dieser\n \n Mieterl\u00f6se\n \n und \n werden\n \n ebenso\n \n linear\n \n verteilt.\n \n Sehen\n \n Mietvertr\u00e4ge\n \n eine \n regelm\u00e4\u00dfige\n \n Anpassung\n \n \u00fcber\n \n die\n \n Laufzeit\n \n vor \n (\u201eStaffelmieten\u201c),\n \n werden\n \n derartige\n \n Anpassungen \n ebenfalls\n \n linear\n \n \u00fcber\n \n die\n \n Mietlaufzeit\n \n verteilt \n ber\u00fccksichtigt.\n
\n
\n Bei\n \n inflationsbedingten\n \n Anpassungen\n \n erfolgt\n \n hingegen \n keine\n \n Verteilung.\n \n Die\n \n Gesamtlaufzeit\n \n der\n \n Mietvertr\u00e4ge,\n \n auf \n welche\n \n die\n \n gesamten\n \n Erl\u00f6se\n \n linear\n \n verteilt\n \n werden,\n \n umfasst \n die\n \n unk\u00fcndbare\n \n Zeitperiode\n \n sowie\n \n weitere\n \n Zeitr\u00e4ume,\n \n f\u00fcr \n die\n \n der/die\n \n Mieter*in\n \n mit\n \n oder\n \n ohne\n \n weitere\n \n Zahlungen \n eine\n \n Option\n \n aus\u00fcben\n \n kann,\n \n wenn\n \n zu\n \n Beginn\n \n des \n Mietverh\u00e4ltnisses\n \n die\n \n Inanspruchnahme\n \n der\n \n Option \n hinreichend sicher ist.\n
\n
\n Die\n \n Bewertung\n \n der\n \n Mieterl\u00f6se\n \n erfolgt\n \n mit\n \n dem \n beizulegenden\n \n Zeitwert\n \n der\n \n eingenommenen\n \n bzw. \n ausstehenden\n \n Gegenleistung\n \n abz\u00fcglich\n \n direkter \n Erl\u00f6sminderungen.\n
\n Erl\u00f6se gem\u00e4\u00df IFRS 15\n
\n
\n Die\n \n Erl\u00f6se\n \n aus\n \n Betriebs-\n \n und\n \n Heizkosten,\n \n Erl\u00f6se\n \n aus \n Mieterinvestitionen,\n \n Umsatzerl\u00f6se\n \n aus\n \n Betriebs-\n \n oder \n Dienstleistungen\n \n (Erl\u00f6se\n \n aus\n \n Hausverwaltung,\n \n Facility \n Services,\n \n Baubetreuung,\n \n Raummanagement)\n \n und\n \n die \n Erl\u00f6se\n \n aus\n \n dem\n \n Verkauf\n \n von\n \n Immobilien\n \n des\n \n kurzfristigen \n Verm\u00f6gens\n \n fallen\n \n in\n \n den\n \n Anwendungsbereich\n \n des\n \n IFRS\n \n 15. \n Bei\n \n den\n \n Erl\u00f6sen\n \n aus\n \n Betriebs-\n \n und\n \n Heizkosten,\n \n Erl\u00f6sen\n \n aus \n Hausverwaltung,\n \n Erl\u00f6sen\n \n aus\n \n Facility\n \n Services\n \n und\n \n Erl\u00f6sen \n aus\n \n Baubetreuung\n \n sind\n \n die\n \n vertraglichen \n Leistungsverpflichtungen\n \n eindeutig\n \n identifizierbar\n \n und\n \n die \n dazugeh\u00f6rige\n \n Gegenleistung\n \n kann\n \n pro \n Leistungsverpflichtung\n \n eindeutig\n \n bestimmt\n \n werden.\n \n Der \n BIG\n \n Konzern\n \n ist\n \n prim\u00e4r\n \n Ansprechpartner\n \n der\n \n Kund*innen \n f\u00fcr\n \n die\n \n Leistungserbringung\n \n und\n \n tr\u00e4gt\n \n das\n \n in\n \n der \n Immobilienbranche\n \n \u00fcbliche\n \n Vorratsrisiko\n \n f\u00fcr\n \n die \n Nutzungsbereitschaft\n \n der\n \n Immobilie\n \n und\n \n auch\n \n das\n \n Risiko, \n dass\n \n die\n \n branchen\u00fcblich\n \n \u00fcber\n \n einen\n \n Aufteilungsschl\u00fcssel \n verteilten\n \n Aufwendungen\n \n nicht\n \n abgerechnet\n \n werden \n k\u00f6nnen.\n \n Somit\n \n wird\n \n f\u00fcr\n \n die\n \n wesentlichen\n \n Leistungen\n \n davon \n ausgegangen, dass der BIG Konzern als Prinzipal fungiert.\n
\n
\n Beim\n \n Verkauf\n \n von\n \n Immobilien\n \n werden\n \n die\n \n Umsatzerl\u00f6se \n nach\n \n IFRS\n \n 15\n \n erfasst,\n \n sobald\n \n ein/eine\n \n Kunde/Kundin\n \n die \n Beherrschung\n \n \u00fcber\n \n die\n \n Immobilie\n \n erlangt.\n \n \n Bei\n \n der \n Erstellung\n \n und\n \n Entwicklung\n \n von \n Eigentumswohnungsimmobilien\n \n erfolgt\n \n die\n \n Realisierung \n \u00fcber\n \n einen\n \n bestimmten\n \n Zeitraum,\n \n wenn\n \n keine\n \n alternative \n Nutzungsm\u00f6glichkeit\n \n f\u00fcr\n \n den\n \n BIG\n \n Konzern\n \n oder\n \n die \n Immobilienprojektgesellschaft,\n \n an\n \n der\n \n der\n \n BIG\n \n Konzern \n beteiligt\n \n ist,\n \n mehr\n \n m\u00f6glich\n \n ist\n \n und\n \n bereits\n \n ein \n Rechtsanspruch\n \n auf\n \n Bezahlung\n \n der\n \n bereits\n \n erbrachten \n Leistung\n \n (inklusive\n \n Marge)\n \n besteht.\n \n Dies\n \n f\u00fchrt\n \n dazu,\n \n dass \n Umsatzerl\u00f6se\n \n f\u00fcr\n \n diese\n \n Vertr\u00e4ge\n \n vor\n \n \u00dcbergabe\n \n der \n Immobilie\n \n an\n \n den/die\n \n Kunden/Kundin\n \n erfasst\n \n werden.\n \n Die \n Realisation\n \n der\n \n Projektspanne\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n der\n \n Errichtung\n \n der\n \n Immobilie.\n \n Die \n Messung\n \n des\n \n Leistungsfortschritts\n \n im\n \n Rahmen\n \n der \n Percentage\n \n of\n \n Completion\n \n erfolgt\n \n im\n \n BIG\n \n Konzern\n \n nach\n \n der \n Cost-to-Cost-Methode. \n \n
\n \n
\n Erl\u00f6se\n \n aus\n \n Mieterinvestitionen\n \n werden\n \n ebenfalls\n \n nach\n \n IFRS \n 15\n \n erfasst.\n \n Mieterinvestitionen\n \n sind\n \n Bauma\u00dfnahmen,\n \n die \n im\n \n Zusammenhang\n \n mit\n \n den\n \n Immobilien\n \n des\n \n BIG\n \n Konzerns \n f\u00fcr\n \n die\n \n Mieter*innen\n \n bzw.\n \n Dritte\n \n durchgef\u00fchrt\n \n werden.\n \n Die \n Ma\u00dfnahmen\n \n werden\n \n vom\n \n BIG\n \n Konzern\n \n als\n \n Dienstleister \n erbracht,\n \n wof\u00fcr\n \n der\n \n BIG\n \n Konzern\n \n ein\n \n Honorar\n \n bezieht.\n \n Das \n Erfordernis\n \n einer\n \n zeitanteiligen\n \n Umsatzrealisierung\n \n ergibt \n sich\n \n dadurch,\n \n dass\n \n eine\n \n andere\n \n Nutzung\n \n als\n \n die \n \u00dcbertragung\n \n an\n \n den\n \n Auftraggeber\n \n nicht\n \n mehr\n \n m\u00f6glich\n \n ist. \n Die\n \n Realisation\n \n des\n \n Honorars\n \n erfolgt\n \n entsprechend\n \n des \n Leistungsfortschritts\n \n auf\n \n Basis\n \n der\n \n angefallenen\n \n Kosten\n \n der \n Mieterinvestition.\n
\n \n
\n \n Entsprechend\n \n des\n \n Projektfortschritts\n \n werden\n \n Contract \n Costs\n \n und\n \n Umsatzerl\u00f6se\n \n erfasst.\n \n Es\n \n erfolgt\n \n eine\n \n saldierte \n Darstellung\n \n mit\n \n Projektanzahlungen,\n \n wobei\n \n der\n \n Ausweis \n des\n \n Saldos\n \n entweder\n \n als\n \n Vertragsverm\u00f6genswert \n (Aktivsaldo)\n \n oder\n \n Vertragsverbindlichkeit/erhaltene \n Anzahlungen\n \n (Passivsaldo)\n \n umgesetzt\n \n wird.\n \n Ebenso \n werden\n \n die\n \n zuzuordnenden\n \n Baukosten\n \n als\n \n Aufwand \n erfasst.\n \n Sobald\n \n ein\n \n Anspruch\n \n auf\n \n Zahlung\n \n entstanden\n \n ist, \n wird\n \n eine\n \n Forderung\n \n ausgewiesen.\n \n Vertragskosten\n \n in\n \n Form \n von\n \n Vermittlungsprovisionen\n \n werden\n \n als\n \n Vertragskosten \n aktiviert\n \n und\n \n entsprechend\n \n der\n \n Realisation\n \n der\n \n Margen \n \u00fcber den Errichtungszeitraum amortisiert.\n \n
\n Erl\u00f6se aus Dienstleistungskonzessionsvereinbarungen \n gem\u00e4\u00df IFRIC 12\n
\n
\n Die\n \n mit\n \n Bau-\n \n oder\n \n Ausbauleistungen\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n gem\u00e4\u00df\n \n IFRIC 12 \n verbundenen\n \n Umsatzerl\u00f6se\n \n werden\n \n auf\n \n Grundlage\n \n des \n Fertigstellungsgrades\n \n der\n \n erbrachten\n \n Arbeitsleistungen \n gem\u00e4\u00df IFRS 15 erfasst.\n
\n
\n Erbringt\n \n der\n \n Konzern\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n mehr\n \n als\n \n eine \n Dienstleistung,\n \n dann\n \n wird\n \n die\n \n erhaltene\n \n Gegenleistung \n entsprechend\n \n dem\n \n jeweils\n \n beizulegenden\n \n Zeitwert\n \n der \n erbrachten\n \n Einzelleistungen\n \n aufgeteilt,\n \n wenn\n \n eine\n \n solche \n Aufteilung in Einzelbetr\u00e4ge m\u00f6glich ist.\n
\n
\n Der\n \n aus\n \n der\n \n Umsatzrealisierung\n \n resultierende\n \n Bilanzposten \n ist\n \n im\n \n Folgenden\n \n danach\n \n zu\n \n qualifizieren,\n \n ob\n \n ein\n \n Anspruch \n auf\n \n eine\n \n bestimmte\n \n Geldleistung\n \n besteht\n \n oder\n \n dieser\n \n durch \n die\n \n Leistungsinanspruchnahme\n \n durch\n \n Nutzer*innen \n realisiert\n \n wird.\n \n Im\n \n ersten\n \n Fall\n \n liegt\n \n ein\n \n finanzieller \n Verm\u00f6genswert\n \n vor,\n \n w\u00e4hrend\n \n es\n \n sich\n \n im\n \n zweiten\n \n Fall\n \n um \n einen immateriellen Verm\u00f6genswert handelt.\n
\n \n
\n Die\n \n Bundesimmobiliengesellschaft\n \n m.b.H.\n \n als\n \n Mutter\n \n des \n BIG\n \n Konzerns\n \n hat\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2015\n \n eine \n Ausschreibung\n \n \u00fcber\n \n die\n \n Generalsanierung\n \n und\n \n die \n nachfolgende\n \n Wartung\n \n und\n \n Instandhaltung\n \n f\u00fcr\n \n eine \n Periode\n \n von\n \n zehn\n \n Jahren\n \n f\u00fcr\n \n eine\n \n Schulimmobilie\n \n der\n \n Stadt \n Weiz\n \n mit\n \n dem\n \n f\u00fcr\n \n Unterricht\n \n zust\u00e4ndigen \n Bundesministerium gewonnen.\n
\n
\n F\u00fcr\n \n den\n \n Zeitraum\n \n vom\n \n Beginn\n \n der\n \n Bauphase\n \n in\n \n 2017\n \n bis \n zum\n \n Abschluss\n \n des\n \n Instandhaltungs-\n \n und \n Wartungszeitraums\n \n von\n \n zehn\n \n Jahren\n \n bis\n \n 2027\n \n wird\n \n ein \n Nutzungsrecht\n \n an\n \n den\n \n Geb\u00e4uden\n \n einger\u00e4umt\n \n und\n \n im \n Grundbuch eingetragen.\n
\n
\n Nach\n \n Ablauf\n \n der\n \n Nutzungsdauer\n \n erlischt\n \n das \n Nutzungsrecht\n \n und\n \n alle\n \n erbrachten\n \n Leistungen\n \n fallen \n entsch\u00e4digungslos\n \n an\n \n den\n \n Grundeigent\u00fcmer\n \n (Stadt\n \n Weiz). \n F\u00fcr\n \n den\n \n Zeitraum\n \n von\n \n zehn\n \n Jahren\n \n hat\n \n die\n \n BIG\n \n Anspruch\n \n auf \n ein\n \n festgelegtes\n \n Entgelt,\n \n das\n \n unabh\u00e4ngig\n \n von\n \n der \n tats\u00e4chlichen\n \n Nutzung\n \n des\n \n Geb\u00e4udes\n \n ist.\n \n Das\n \n Entgelt \n wurde\n \n mit\n \n Abschluss\n \n der\n \n Bauphase\n \n fixiert\n \n und\n \n wird\n \n \u00fcber \n die\n \n Nutzungsdauer\n \n halbj\u00e4hrlich\n \n abgerechnet.\n \n In\n \n diesem \n Fall liegt somit ein finanzieller Verm\u00f6genswert vor.\n
\n \n \n \n Dieser\n \n ist\n \n in\n \n eine\n \n der\n \n Bewertungskategorien\n \n des\n \n IFRS 9 \n einzureihen\n \n und\n \n dann\n \n entsprechend\n \n fortzuentwickeln, \n wobei\n \n die\n \n Gesellschaft\n \n die\n \n Klassifizierung\n \n in\n \n \u201ezu \n fortgef\u00fchrten\n \n Anschaffungskosten\u201c\n \n gew\u00e4hlt\n \n hat\n \n und \n daher\n \n den\n \n Buchwert\n \n entsprechend\n \n der\n \n Effective-Interest-\n Methode zu entwickeln hat.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact394": { "value": "\n
\n Erl\u00f6se aus Dienstleistungskonzessionsvereinbarungen \n gem\u00e4\u00df IFRIC 12\n
\n
\n Die\n \n mit\n \n Bau-\n \n oder\n \n Ausbauleistungen\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n gem\u00e4\u00df\n \n IFRIC 12 \n verbundenen\n \n Umsatzerl\u00f6se\n \n werden\n \n auf\n \n Grundlage\n \n des \n Fertigstellungsgrades\n \n der\n \n erbrachten\n \n Arbeitsleistungen \n gem\u00e4\u00df IFRS 15 erfasst.\n
\n
\n Erbringt\n \n der\n \n Konzern\n \n im\n \n Rahmen\n \n einer \n Dienstleistungskonzessionsvereinbarung\n \n mehr\n \n als\n \n eine \n Dienstleistung,\n \n dann\n \n wird\n \n die\n \n erhaltene\n \n Gegenleistung \n entsprechend\n \n dem\n \n jeweils\n \n beizulegenden\n \n Zeitwert\n \n der \n erbrachten\n \n Einzelleistungen\n \n aufgeteilt,\n \n wenn\n \n eine\n \n solche \n Aufteilung in Einzelbetr\u00e4ge m\u00f6glich ist.\n
\n
\n Der\n \n aus\n \n der\n \n Umsatzrealisierung\n \n resultierende\n \n Bilanzposten \n ist\n \n im\n \n Folgenden\n \n danach\n \n zu\n \n qualifizieren,\n \n ob\n \n ein\n \n Anspruch \n auf\n \n eine\n \n bestimmte\n \n Geldleistung\n \n besteht\n \n oder\n \n dieser\n \n durch \n die\n \n Leistungsinanspruchnahme\n \n durch\n \n Nutzer*innen \n realisiert\n \n wird.\n \n Im\n \n ersten\n \n Fall\n \n liegt\n \n ein\n \n finanzieller \n Verm\u00f6genswert\n \n vor,\n \n w\u00e4hrend\n \n es\n \n sich\n \n im\n \n zweiten\n \n Fall\n \n um \n einen immateriellen Verm\u00f6genswert handelt.\n
\n \n
\n Die\n \n Bundesimmobiliengesellschaft\n \n m.b.H.\n \n als\n \n Mutter\n \n des \n BIG\n \n Konzerns\n \n hat\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2015\n \n eine \n Ausschreibung\n \n \u00fcber\n \n die\n \n Generalsanierung\n \n und\n \n die \n nachfolgende\n \n Wartung\n \n und\n \n Instandhaltung\n \n f\u00fcr\n \n eine \n Periode\n \n von\n \n zehn\n \n Jahren\n \n f\u00fcr\n \n eine\n \n Schulimmobilie\n \n der\n \n Stadt \n Weiz\n \n mit\n \n dem\n \n f\u00fcr\n \n Unterricht\n \n zust\u00e4ndigen \n Bundesministerium gewonnen.\n
\n
\n F\u00fcr\n \n den\n \n Zeitraum\n \n vom\n \n Beginn\n \n der\n \n Bauphase\n \n in\n \n 2017\n \n bis \n zum\n \n Abschluss\n \n des\n \n Instandhaltungs-\n \n und \n Wartungszeitraums\n \n von\n \n zehn\n \n Jahren\n \n bis\n \n 2027\n \n wird\n \n ein \n Nutzungsrecht\n \n an\n \n den\n \n Geb\u00e4uden\n \n einger\u00e4umt\n \n und\n \n im \n Grundbuch eingetragen.\n
\n
\n Nach\n \n Ablauf\n \n der\n \n Nutzungsdauer\n \n erlischt\n \n das \n Nutzungsrecht\n \n und\n \n alle\n \n erbrachten\n \n Leistungen\n \n fallen \n entsch\u00e4digungslos\n \n an\n \n den\n \n Grundeigent\u00fcmer\n \n (Stadt\n \n Weiz). \n F\u00fcr\n \n den\n \n Zeitraum\n \n von\n \n zehn\n \n Jahren\n \n hat\n \n die\n \n BIG\n \n Anspruch\n \n auf \n ein\n \n festgelegtes\n \n Entgelt,\n \n das\n \n unabh\u00e4ngig\n \n von\n \n der \n tats\u00e4chlichen\n \n Nutzung\n \n des\n \n Geb\u00e4udes\n \n ist.\n \n Das\n \n Entgelt \n wurde\n \n mit\n \n Abschluss\n \n der\n \n Bauphase\n \n fixiert\n \n und\n \n wird\n \n \u00fcber \n die\n \n Nutzungsdauer\n \n halbj\u00e4hrlich\n \n abgerechnet.\n \n In\n \n diesem \n Fall liegt somit ein finanzieller Verm\u00f6genswert vor.\n
\n \n \n \n Dieser\n \n ist\n \n in\n \n eine\n \n der\n \n Bewertungskategorien\n \n des\n \n IFRS 9 \n einzureihen\n \n und\n \n dann\n \n entsprechend\n \n fortzuentwickeln, \n wobei\n \n die\n \n Gesellschaft\n \n die\n \n Klassifizierung\n \n in\n \n \u201ezu \n fortgef\u00fchrten\n \n Anschaffungskosten\u201c\n \n gew\u00e4hlt\n \n hat\n \n und \n daher\n \n den\n \n Buchwert\n \n entsprechend\n \n der\n \n Effective-Interest-\n Methode zu entwickeln hat.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact393": { "value": "\n
\n Die\n \n Bundesimmobiliengesellschaft\n \n m.b.H.\n \n als\n \n Mutter\n \n des \n BIG\n \n Konzerns\n \n hat\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2015\n \n eine \n Ausschreibung\n \n \u00fcber\n \n die\n \n Generalsanierung\n \n und\n \n die \n nachfolgende\n \n Wartung\n \n und\n \n Instandhaltung\n \n f\u00fcr\n \n eine \n Periode\n \n von\n \n zehn\n \n Jahren\n \n f\u00fcr\n \n eine\n \n Schulimmobilie\n \n der\n \n Stadt \n Weiz\n \n mit\n \n dem\n \n f\u00fcr\n \n Unterricht\n \n zust\u00e4ndigen \n Bundesministerium gewonnen.\n
\n
\n F\u00fcr\n \n den\n \n Zeitraum\n \n vom\n \n Beginn\n \n der\n \n Bauphase\n \n in\n \n 2017\n \n bis \n zum\n \n Abschluss\n \n des\n \n Instandhaltungs-\n \n und \n Wartungszeitraums\n \n von\n \n zehn\n \n Jahren\n \n bis\n \n 2027\n \n wird\n \n ein \n Nutzungsrecht\n \n an\n \n den\n \n Geb\u00e4uden\n \n einger\u00e4umt\n \n und\n \n im \n Grundbuch eingetragen.\n
\n
\n Nach\n \n Ablauf\n \n der\n \n Nutzungsdauer\n \n erlischt\n \n das \n Nutzungsrecht\n \n und\n \n alle\n \n erbrachten\n \n Leistungen\n \n fallen \n entsch\u00e4digungslos\n \n an\n \n den\n \n Grundeigent\u00fcmer\n \n (Stadt\n \n Weiz). \n F\u00fcr\n \n den\n \n Zeitraum\n \n von\n \n zehn\n \n Jahren\n \n hat\n \n die\n \n BIG\n \n Anspruch\n \n auf \n ein\n \n festgelegtes\n \n Entgelt,\n \n das\n \n unabh\u00e4ngig\n \n von\n \n der \n tats\u00e4chlichen\n \n Nutzung\n \n des\n \n Geb\u00e4udes\n \n ist.\n \n Das\n \n Entgelt \n wurde\n \n mit\n \n Abschluss\n \n der\n \n Bauphase\n \n fixiert\n \n und\n \n wird\n \n \u00fcber \n die\n \n Nutzungsdauer\n \n halbj\u00e4hrlich\n \n abgerechnet.\n \n In\n \n diesem \n Fall liegt somit ein finanzieller Verm\u00f6genswert vor.\n
\n \n \n \n Dieser\n \n ist\n \n in\n \n eine\n \n der\n \n Bewertungskategorien\n \n des\n \n IFRS 9 \n einzureihen\n \n und\n \n dann\n \n entsprechend\n \n fortzuentwickeln, \n wobei\n \n die\n \n Gesellschaft\n \n die\n \n Klassifizierung\n \n in\n \n \u201ezu \n fortgef\u00fchrten\n \n Anschaffungskosten\u201c\n \n gew\u00e4hlt\n \n hat\n \n und \n daher\n \n den\n \n Buchwert\n \n entsprechend\n \n der\n \n Effective-Interest-\n Methode zu entwickeln hat.\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact396": { "value": "\n
\n \n 5.13\n Ertragsteuern\n
\n
\n Am\n \n 14. Februar\n \n 2022\n \n wurde\n \n das\n \n \u00d6koStRefG\n \n 2022 \n (\u00d6kosoziale\n \n Steuerreform\n \n Teil\n \n I)\n \n kundgemacht,\n \n welches \n eine\n \n K\u00f6rperschaftsteuer\n \n von\n \n 23 %\n \n ab\n \n dem\n \n Kalenderjahr \n 2024\n \n vorsieht.\n \n Der\n \n K\u00f6rperschaftsteuersatz\n \n bel\u00e4uft\n \n sich\n \n in \n 2025 wie in 2024 auf 23 %.\n
\n \n
\n Der\n \n f\u00fcr\n \n das\n \n Berichtsjahr\n \n ausgewiesene \n Ertragsteueraufwand\n \n umfasst\n \n die\n \n f\u00fcr\n \n die\n \n einzelnen \n Gesellschaften\n \n aus\n \n dem\n \n steuerpflichtigen\n \n Einkommen\n \n und \n dem\n \n anzuwendenden\n \n Steuersatz\n \n errechnete \n K\u00f6rperschaftsteuer\n \n (\u201etats\u00e4chliche\n \n Steuer\u201c), \n Steueraufwendungen\n \n aus\n \n Vorperioden\n \n und\n \n die \n erfolgswirksame\n \n Ver\u00e4nderung\n \n der \n Steuerabgrenzungsposten (\u201elatente Steuern\u201c).\n
\n \n \n
\n Die\n \n BIG\n \n ist\n \n Gruppentr\u00e4gerin\n \n einer\n \n steuerlichen \n Unternehmensgruppe. Die Gruppenmitglieder sind:\n
\n
\n \u25a0\n ARE Austrian Real Estate GmbH\n
\n
\n \u25a0\n ARE Austrian Real Estate Development GmbH\n
\n
\n \u25a0\n ARE Holding GmbH\n
\n
\n \u25a0\n BIG Beteiligungs GmbH\n
\n
\n \u25a0\n ICT Technologiepark Errichtungs- und Verwertungs \n GmbH\n
\n
\n \u25a0\n \u201eMuthgasse 18\u201c Liegenschaftsverwertung GmbH\n
\n
\n \u25a0\n Campus WU GmbH\n
\n
\n \u25a0\n Institutsgeb\u00e4ude Sensengasse 1-3 GmbH\n
\n
\n \u25a0\n Grutschgasse 1-3 GmbH\n
\n
\n \u25a0\n Wimmergasse 17 und 21 GmbH\n
\n
\n \u25a0\n Schottenfeldgasse 34 GmbH\n
\n
\n \u25a0\n Wildgarten Entwicklungsgesellschaft m.b.H. \n
\n
\n \u25a0\n Hintere Zollamtsstra\u00dfe 17 GmbH\n
\n
\n \u25a0\n Gerasdorfer Stra\u00dfe 105 Immobilien GmbH\n
\n \n \u25a0\n Q12 Projektentwicklung eins GmbH\n
\n \u25a0\n Q12 Projektentwicklung zwei GmbH\n
\n
\n \u25a0\n Q12 Projektentwicklung drei GmbH\n
\n
\n \u25a0\n Schloss Biedermannsdorf Projekt- \n entwicklungsgesellschaft m.b.H.\n
\n
\n \u25a0\n Aspanggr\u00fcnde Quartierentwicklung GmbH \n
\n
\n \u25a0\n ARE Kudlichstra\u00dfe 27 Projektentwicklung GmbH\n
\n
\n \u25a0\n Kammanngasse 8 DEV Projektentwicklungs GmbH\n
\n
\n \u25a0\n Villa Schapira Entwicklungsgesellschaft m.b.H.\n
\n
\n \u25a0\n Korn Projektentwicklung zwei GmbH \n
\n
\n \u25a0\n Kleine Sperlgasse 5 GmbH \n
\n
\n \u25a0\n SHS Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF dreizehn GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF vierzehn-Alpha GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF vierzehn-Beta GmbH\n
\n
\n \u25a0\n Sonnensteinstra\u00dfe 11-13 PE GmbH\n
\n
\n \u25a0\n Aspern J6 Projektentwicklungs GmbH \n
\n
\n \u25a0\n Aspern C1 ProjektentwicklungsgmbH\n
\n
\n \u25a0\n Aspern E16-Alpha Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern E16-Beta Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern A15 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern F7 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern E11 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspern A3B Projektentwicklungs GmbH\n
\n
\n \u25a0\n Aspanggr\u00fcnde BF neun-Alpha GmbH\n
\n
\n \u25a0\n Br\u00fcnner 62 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Engerthstra\u00dfe 119 Projektentwicklungs GmbH\n
\n
\n \u25a0\n Steinergasse 32 Projektentwicklungs GmbH\n
\n
\n \u25a0\n FBG Alpha Projektentwicklungs GmbH\n
\n
\n Die\n \n positive\n \n bzw.\n \n negative\n \n Steuerumlage\n \n an\n \n das \n Gruppenmitglied\n \n betr\u00e4gt\n \n 23 %\n \n (gem\u00e4\u00df\n \n \u00a7 22\n \n Abs 1\n \n KStG\n \n idF \n BGB1\n \n I\n \n 2004/57)\n \n des\n \n jeweils\n \n zugerechneten\n \n steuerlichen \n Gewinns\n \n bzw.\n \n Verlusts.\n \n Bei\n \n Anteilen\n \n an\n \n Gesellschaften \n zwischen\n \n 50\n \n und\n \n 75 %\n \n (wie\n \n Campus\n \n WU)\n \n werden\n \n seit \n 1. J\u00e4nner\n \n 2013\n \n nur\n \n die\n \n positiven\n \n Umlagen\n \n weitergereicht \n und\n \n die\n \n steuerlichen\n \n Verluste\n \n intern\n \n vorgetragen.\n \n Im \n Gesch\u00e4ftsjahr\n \n 2025\n \n wurden\n \n Verluste\n \n von\n \n TEUR 3.870,6 \n (Vorjahr:\n \n TEUR 3.964,6)\n \n aus\n \n den\n \n Projektgesellschaften \n \u00fcbernommen,\n \n f\u00fcr\n \n welche\n \n keine\n \n Steuerumlagen\n \n geleistet \n wurden.\n \n Es\n \n wurden\n \n keine\n \n Vorsorgen\n \n f\u00fcr\n \n einen\n \n sp\u00e4teren \n Steuerausgleich\n \n eingestellt,\n \n da\n \n die\n \n Gesellschaft\n \n aufgrund \n vertraglicher\n \n Vereinbarungen\n \n nicht\n \n davon\n \n ausgeht,\n \n dass \n die \u00fcbernommenen Verluste abzugelten sind.\n
\n
\n Mit\n \n 31. Dezember\n \n 2023\n \n ist\n \n in\n \n \u00d6sterreich\n \n das\n \n neue \n Mindestbesteuerungsgesetz\n \n (MinBestG)\n \n in\n \n Kraft\n \n getreten. \n Inl\u00e4ndische\n \n Gesch\u00e4ftseinheiten\n \n multinationaler\n \n und\n \n rein \n
\n \n inl\u00e4ndischer\n \n Unternehmensgruppen\n \n mit\n \n konsolidierten \n Umsatzerl\u00f6sen\n \n von\n \n mindestens\n \n EUR 750\n \n Mio.\n \n in\n \n zumindest \n zwei\n \n der\n \n vier\n \n vorangegangenen\n \n Gesch\u00e4ftsjahren\n \n fallen\n \n f\u00fcr \n Wirtschaftsjahre,\n \n die\n \n ab\n \n dem\n \n 31. Dezember\n \n 2023 \n beginnen,\n \n in\n \n den\n \n Anwendungsbereich\n \n des\n \n MinBestG.\n \n Auch \n Deutschland\n \n hat\n \n ein\n \n Gesetz\n \n zur\n \n Umsetzung\n \n der\n \n globalen \n Mindeststeuer\n \n (Pillar\n \n Two)\n \n verabschiedet,\n \n welches\n \n ebenso \n mit\n \n Beginn\n \n des\n \n Wirtschaftsjahres\n \n 2024\n \n in\n \n Kraft\n \n getreten\n \n ist. \n Der\n \n BIG\n \n Konzern\n \n ist\n \n eine\n \n Unternehmensgruppe\n \n (mit\n \n der \n Bundesimmobiliengesellschaft\n \n mbH,\n \n mit\n \n Sitz\n \n in\n \n \u00d6sterreich, \n als\n \n oberste\n \n Muttergesellschaft),\n \n deren\n \n konsolidierten \n Umsatzerl\u00f6se\n \n den\n \n Schwellenwert\n \n von\n \n EUR 750\n \n Mio. \n \u00fcberschreiten,\n \n und\n \n die\n \n damit\n \n 2024\n \n erstmalig\n \n in\n \n den \n Anwendungsbereich\n \n der\n \n globalen \n Mindestbesteuerungsregelungen f\u00e4llt.\n
\n Der\n \n laufende\n \n Steueraufwand\n \n enth\u00e4lt\n \n f\u00fcr\n \n den \n Berichtszeitraum\n \n keine\n \n Ertragsteuern\n \n im\n \n Zusammenhang \n mit\n \n den\n \n Pillar\n \n Two\n \n Regelungen,\n \n da\n \n f\u00fcr\n \n s\u00e4mtliche\n \n L\u00e4nder,\n \n in \n denen\n \n der\n \n BIG\n \n Konzern\n \n t\u00e4tig\n \n ist,\n \n die\n \n CbCR\n \n Safe\n \n Harbour \n Regelungen\n \n zur\n \n Anwendung\n \n gebracht\n \n werden\n \n k\u00f6nnen.\n \n Der \n aus\n \n dem\n \n MinBestG\n \n resultierende\n \n Ertragsteueraufwand \n betr\u00e4gt\n \n damit\n \n EUR Null.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n ergeben \n sich\n \n folglich\n \n in\n \n Hinblick\n \n auf\n \n Pillar\n \n Two\n \n keine\n \n Auswirkungen \n auf\n \n die\n \n Verm\u00f6gens-,\n \n Finanz-\n \n und\n \n Ertragslage\n \n der \n Unternehmensgruppe.\n
\n
\n Der\n \n Konzern\n \n wendet\n \n die\n \n tempor\u00e4re\n \n Ausnahmeregelung \n hinsichtlich\n \n der\n \n Bilanzierung\n \n latenter\n \n Steuern\n \n und\n \n der \n Offenlegung\n \n von\n \n Informationen\n \n \u00fcber\n \n latente\n \n Steuern\n \n im \n Zusammenhang\n \n mit\n \n der\n \n Globalen\n \n Mindeststeuer\n \n an \n (IAS\n \n 12)\n .\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact413": { "value": "\n
\n Der\n \n f\u00fcr\n \n das\n \n Berichtsjahr\n \n ausgewiesene \n Ertragsteueraufwand\n \n umfasst\n \n die\n \n f\u00fcr\n \n die\n \n einzelnen \n Gesellschaften\n \n aus\n \n dem\n \n steuerpflichtigen\n \n Einkommen\n \n und \n dem\n \n anzuwendenden\n \n Steuersatz\n \n errechnete \n K\u00f6rperschaftsteuer\n \n (\u201etats\u00e4chliche\n \n Steuer\u201c), \n Steueraufwendungen\n \n aus\n \n Vorperioden\n \n und\n \n die \n erfolgswirksame\n \n Ver\u00e4nderung\n \n der \n Steuerabgrenzungsposten (\u201elatente Steuern\u201c).\n
\n \n
\n F\u00fcr\n \n die\n \n Abgrenzung\n \n wird\n \n jener\n \n Steuersatz\n \n verwendet, \n welcher\n \n im\n \n Zeitpunkt\n \n der\n \n voraussichtlichen\n \n Umkehr\n \n der \n Steuerlatenz\n \n g\u00fcltig\n \n ist.\n \n Daher\n \n wird\n \n bei\n \n der\n \n Ermittlung\n \n der \n Steuerabgrenzung\n \n der\n \n in\n \n \u00d6sterreich\n \n g\u00fcltige\n \n Steuersatz\n \n von \n 23 % verwendet. \n
\n
\n Bei\n \n Ermittlung\n \n der\n \n latenten\n \n Steuern\n \n werden\n \n die\n \n gem\u00e4\u00df \n IAS 12\n \n tempor\u00e4ren\n \n Unterschiede\n \n zwischen\n \n Steuer-\n \n und \n Konzernbilanz\n \n ber\u00fccksichtigt.\n \n Die\n \n Gesellschaft\n \n hat\n \n keine \n latenten\n \n Steuern\n \n auf\n \n Verlustvortr\u00e4ge\n \n aktiviert,\n \n da\n \n keine \n wesentlichen Verlustvortr\u00e4ge bestehen.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact398": { "value": "\n
\n \n 5.14\n Geldflussrechnung\n
\n
\n Die\n \n Geldflussrechnung\n \n wurde\n \n gem\u00e4\u00df\n \n IAS 7\n \n erstellt.\n \n \n Der \n Fonds\n \n der\n \n liquiden\n \n Mittel\n \n enth\u00e4lt\n \n Bargeld,\n \n jederzeit \n verf\u00fcgbare\n \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie \n Veranlagungen\n \n bei\n \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von \n bis zu drei Monaten.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact397": { "value": "\n Der \n Fonds\n \n der\n \n liquiden\n \n Mittel\n \n enth\u00e4lt\n \n Bargeld,\n \n jederzeit \n verf\u00fcgbare\n \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie \n Veranlagungen\n \n bei\n \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von \n bis zu drei Monaten.\n \n
\n Liquide\n \n Mittel\n \n umfassen\n \n Bargeld,\n \n jederzeit\n \n verf\u00fcgbare \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie\n \n Veranlagungen\n \n bei \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von\n \n bis\n \n zu\n \n drei\n \n Monaten.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact401": { "value": "\n
\n \n 5.15\n Finanzergebnis\n
\n
\n Das\n \n sonstige\n \n Finanzergebnis\n \n beinhaltet\n \n die\n \n aus\n \n der \n Veranlagung\n \n von\n \n Finanzmitteln\n \n und\n \n der\n \n Investition\n \n in \n Finanzverm\u00f6gen\n \n stammenden\n \n Zins-,\n \n Dividenden-\n \n und \n \u00e4hnliche\n \n Ertr\u00e4ge\n \n sowie\n \n Gewinne\n \n aus\n \n der\n \n Ver\u00e4u\u00dferung\n \n oder \n Zuschreibung\n \n von\n \n Finanzverm\u00f6gen.\n \n Des\n \n Weiteren\n \n sind\n \n die \n Zinsertr\u00e4ge aus den Leasingforderungen enthalten. \n
\n \n
\n Die\n \n Finanzaufwendungen\n \n umfassen\n \n die\n \n f\u00fcr\n \n die \n Leasingverbindlichkeiten\n \n zu\n \n ber\u00fccksichtigenden\n \n Zinsen \n sowie\n \n f\u00fcr\n \n die\n \n aufgenommenen\n \n Fremdfinanzierungen \n angefallenen\n \n Zinsen\n \n und\n \n zins\u00e4hnliche\n \n Aufwendungen \n sowie\n \n au\u00dferplanm\u00e4\u00dfige\n \n Abschreibungen\n \n oder\n \n Verluste \n aus\n \n der\n \n Ver\u00e4u\u00dferung\n \n von\n \n Finanzverm\u00f6gen.\n \n \n Die\n \n Zinsen\n \n f\u00fcr \n die\n \n Fremdfinanzierungen\n \n werden\n \n nach\n \n der \n Effektivzinsmethode erfasst.\n \n
\n \n \n \n Die\n \n mit\n \n der\n \n Finanzierung\n \n zusammenh\u00e4ngenden \n W\u00e4hrungskursgewinne\n \n werden\n \n im\n \n sonstigen \n Finanzergebnis\n \n und\n \n die\n \n W\u00e4hrungsverluste\n \n in\n \n den \n Finanzaufwendungen ausgewiesen.\n \n
\n Die\n \n mit\n \n den\n \n R\u00fcckstellungen\n \n zusammenh\u00e4ngenden \n Zinsaufwendungen\n \n und\n \n Zinsertr\u00e4ge\n \n werden\n \n im \n Finanzergebnis erfasst.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact400": { "value": "\n
\n Die\n \n Finanzaufwendungen\n \n umfassen\n \n die\n \n f\u00fcr\n \n die \n Leasingverbindlichkeiten\n \n zu\n \n ber\u00fccksichtigenden\n \n Zinsen \n sowie\n \n f\u00fcr\n \n die\n \n aufgenommenen\n \n Fremdfinanzierungen \n angefallenen\n \n Zinsen\n \n und\n \n zins\u00e4hnliche\n \n Aufwendungen \n sowie\n \n au\u00dferplanm\u00e4\u00dfige\n \n Abschreibungen\n \n oder\n \n Verluste \n aus\n \n der\n \n Ver\u00e4u\u00dferung\n \n von\n \n Finanzverm\u00f6gen.\n \n \n Die\n \n Zinsen\n \n f\u00fcr \n die\n \n Fremdfinanzierungen\n \n werden\n \n nach\n \n der \n Effektivzinsmethode erfasst.\n \n
\n \n Die\n \n mit\n \n der\n \n Finanzierung\n \n zusammenh\u00e4ngenden \n W\u00e4hrungskursgewinne\n \n werden\n \n im\n \n sonstigen \n Finanzergebnis\n \n und\n \n die\n \n W\u00e4hrungsverluste\n \n in\n \n den \n Finanzaufwendungen ausgewiesen.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact399": { "value": "\n Die\n \n Zinsen\n \n f\u00fcr \n die\n \n Fremdfinanzierungen\n \n werden\n \n nach\n \n der \n Effektivzinsmethode erfasst.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact412": { "value": "\n \n
\n \n 5.16\n Finanzinstrumente\n
\n \n \n \n \n \n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n \n \n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n im\n \n Wesentlichen\n \n \u00fcber\n \n ein\n \n \u201eHold-to-\n Collect\u201c-Gesch\u00e4ftsmodell.\n \n Dies\n \n betrifft\n \n insbesondere\n \n die \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen,\n \n die \n Forderungen\n \n aus\n \n Finanzierungsleasingvertr\u00e4gen,\n \n die \n Ausleihungen,\n \n die\n \n sonstigen\n \n Forderungen\n \n und \n Verm\u00f6gensgegenst\u00e4nde\n \n sowie\n \n die\n \n liquiden\n \n Mittel.\n \n Diese \n Finanzinstrumente\n \n werden\n \n mit\n \n Ausnahme\n \n der \n Finanzierung\n \n der\n \n Immobilienprojektgesellschaften\n \n zu \n fortgef\u00fchrten\n \n Anschaffungskosten\n \n bewertet,\n \n die\n \n in\n \n den \n Ausleihungen\n \n bzw.\n \n sonstigen\n \n Forderungen\n \n enthalten\n \n sind. \n Die\n \n SPPI-Kriterien\n \n sind\n \n erf\u00fcllt,\n \n da\n \n es\n \n sich\n \n mit\n \n Ausnahme\n \n der \n Anleihen\n \n im\n \n Wesentlichen\n \n um\n \n kurzfristige\n \n unverzinsliche \n Forderungen\n \n aus\n \n Vermietungen,\n \n Betriebskosten\n \n und \n Immobilientransaktionen\n \n handelt.\n \n Ausleihungen\n \n und \n Forderungen\n \n mit\n \n l\u00e4ngerem\n \n Zahlungsziel\n \n werden \n markt\u00fcblich verzinst.\n
\n \n \n
\n Liquide\n \n Mittel\n \n umfassen\n \n Bargeld,\n \n jederzeit\n \n verf\u00fcgbare \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie\n \n Veranlagungen\n \n bei \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von\n \n bis\n \n zu\n \n drei\n \n Monaten.\n
\n \n \n \n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n \n \n
\n \n \n
\n \n \n Ebenso\n \n gem\u00e4\u00df\n \n IFRS 9\n \n als\n \n \u201ezu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n bewertet\u201c\n \n klassifiziert\n \n werden\n \n \u00fcbrige \n Anleihen,\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n Kreditinstituten, \n Leasingverbindlichkeiten\n \n sowie\n \n Verbindlichkeiten\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n sonstige \n Verbindlichkeiten.\n \n \n \n \n
\n 5.16.2\n Finanzielle Verm\u00f6genswerte, die \n erfolgswirksam zum beizulegenden \n Zeitwert bewertet werden \n
\n
\n Diese\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n mit\n \n ihrem \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Zurechenbare \n Transaktionskosten\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust \n erfasst,\n \n sobald\n \n sie\n \n anfallen.\n \n Finanzielle\n \n Verm\u00f6genswerte, \n die\n \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n bewertet \n werden,\n \n werden\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert \n bewertet\n \n und\n \n entsprechende\n \n \u00c4nderungen,\n \n welche\n \n auch \n alle\n \n Zins-\n \n und\n \n Dividendenertr\u00e4ge\n \n umfassen,\n \n werden\n \n im \n Gewinn oder Verlust erfasst.\n
\n
\n 5.16.2.1\n Wertpapiere\n
\n
\n In\n \n der\n \n BIG\n \n werden\n \n gegenw\u00e4rtig\n \n unter\n \n den\n \n Wertpapieren \n Investmentfondsanteile\n \n ausgewiesen.\n \n Gem\u00e4\u00df\n \n IFRS 9 \n werden\n \n die\n \n Wertpapiere\n \n als\n \n Schuldinstrumente\n \n eingestuft \n und\n \n aufgrund\n \n mangelnder\n \n Erf\u00fcllung\n \n der\n \n SPPI-Kriterien \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n (FVTPL) \n bewertet.\n
\n
\n 5.16.2.2\n Ausleihungen (Finanzierung von \n Immobilienprojektgesellschaften)\n
\n
\n Die\n \n Ausleihungen\n \n im\n \n Zusammenhang\n \n mit \n Immobilienprojektgesellschaften,\n \n die \n Gemeinschaftsunternehmen\n \n oder\n \n assoziierte \n Unternehmen\n \n des\n \n BIG\n \n Konzerns\n \n darstellen,\n \n werden\n \n zum \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im\n \n Gewinn \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n R\u00fcckf\u00fchrung\n \n der \n markt\u00fcblich\n \n verzinsten\n \n Finanzierungen\n \n gem\u00e4\u00df\n \n den\n \n SPPI-\n Kriterien\n \n aus\n \n dem\n \n Cash\n \n Flow\n \n der\n \n Immobilienprojekte \n erfolgt.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n wurden\n \n wie\n \n im\n \n Vorjahr \n keine\n \n wesentlichen\n \n Abweichungen\n \n der\n \n Marktwerte\n \n vom \n Nennwert\n \n der\n \n Forderungen,\n \n die\n \n bilanziert\n \n werden, \n festgestellt.\n \n
\n \n \n \n
\n 5.16.2.3\n Sonstige Beteiligungen\n
\n
\n Durch\n \n das\n \n Absinken\n \n des\n \n Anteils\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH\n \n auf\n \n 10,4 %\n \n im\n \n Jahr\n \n 2024\n \n wurde\n \n diese\n \n zu\n \n einer \n einfachen\n \n Beteiligung\n \n und\n \n es\n \n erfolgte\n \n ein\n \n \u00dcbergang\n \n auf\n \n die \n Bewertung\n \n nach\n \n IFRS 9.\n \n Der\n \n finanzielle\n \n Verm\u00f6genswert \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n SPPI-\n Kriterien\n \n nicht\n \n erf\u00fcllt\n \n sind.\n \n Zum\n \n Zeitpunkt\n \n des\n \n \u00dcbergangs \n erfolgte\n \n die\n \n Bewertung\n \n des\n \n verbleibenden\n \n Anteils \n erfolgswirksam zum beizulegenden Zeitwert.\n
\n \n
\n \n \n 5.17\n Derivative Finanzinstrumente und \n Bilanzierung von \n Sicherungsgesch\u00e4ften\n
\n Der\n \n Konzern\n \n h\u00e4lt\n \n derivative\n \n Finanzinstrumente \n ausschlie\u00dflich\n \n zur\n \n Absicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und \n Bankkrediten\n \n bestehenden\n \n W\u00e4hrungs-\n \n und\n \n Zinsrisiken \n (Cross\n \n Currency\n \n Swaps\n \n und\n \n Zinsswaps).\n \n Die\n \n BIG\n \n wendet \n IFRS 9\n \n auf\n \n die\n \n Bilanzierung\n \n von\n \n Sicherungsbeziehungen\n \n an. \n Derivate\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet;\n \n zurechenbare \n Transaktionskosten\n \n werden\n \n bei\n \n Anfall\n \n im\n \n Gewinn\n \n oder \n Verlust\n \n erfasst.\n \n Im\n \n Rahmen\n \n der\n \n Folgebewertung\n \n werden \n Derivate\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Sich \n daraus\n \n ergebende\n \n \u00c4nderungen\n \n werden\n \n grunds\u00e4tzlich\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Derivative\n \n Finanzinstrumente \n werden\n \n als\n \n finanzielle\n \n Verm\u00f6genswerte\n \n angesetzt,\n \n wenn \n ihr\n \n beizulegender\n \n Zeitwert\n \n positiv\n \n ist,\n \n und\n \n als\n \n finanzielle \n Verbindlichkeit,\n \n wenn\n \n ihr\n \n beizulegender\n \n Zeitwert\n \n negativ \n ist. \n
\n
\n Zu\n \n Beginn\n \n der\n \n designierten\n \n Sicherungsbeziehungen \n dokumentiert\n \n der\n \n Konzern\n \n die\n \n Risikomanagementziele\n \n und \n -strategien,\n \n die\n \n er\n \n im\n \n Hinblick\n \n auf\n \n die\n \n Absicherung\n \n verfolgt. \n Gem\u00e4\u00df\n \n Konzernrichtlinie\n \n werden\n \n f\u00fcr\n \n die\n \n Steuerung\n \n des \n Zins-\n \n und\n \n Fremdw\u00e4hrungsrisikos\n \n in\n \n der\n \n BIG\n \n derivative \n Finanzinstrumente\n \n eingesetzt,\n \n deren\n \n Ausgestaltung\n \n ident \n mit den steuernden Grundpositionen ist.\n
\n
\n Das\n \n Fremdw\u00e4hrungsrisiko\n \n wird\n \n gem\u00e4\u00df \n Risikomanagementstrategie\n \n zur\n \n G\u00e4nze\n \n abgesichert.\n \n Die \n Steuerung\n \n des\n \n Verh\u00e4ltnisses\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsen\n \n erfolgt\n \n in\n \n einem\n \n umfassenden\n \n Aktiv-\n \n und \n Passivmanagement\n \n und\n \n durch\n \n den\n \n Einsatz\n \n geeigneter \n Produkte.\n \n Soweit\n \n erforderlich\n \n werden\n \n auch\n \n kombinierte \n Instrumente (z.B. Cross-Currency-Swaps) eingesetzt. \n
\n
\n Die\n \n Derivate\n \n werden\n \n hinsichtlich\n \n des\n \n Zins-\n \n und\n \n des \n Fremdw\u00e4hrungsrisikos\n \n als\n \n Absicherung\n \n des \n Zahlungsstroms designiert.\n
\n
\n Bei\n \n Derivaten,\n \n die\n \n zur\n \n Absicherung\n \n gegen\n \n das\n \n Risiko \n schwankender\n \n Zahlungsstr\u00f6me\n \n bestimmt\n \n und\n \n zur \n Absicherung\n \n von\n \n Zahlungsstr\u00f6men\n \n (\u201eCashflow\n \n Hedge\u201c) \n bilanziell\n \n designiert\n \n wurden,\n \n wird\n \n der\n \n effektive\n \n Teil\n \n der \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n des\n \n Derivats \n im\n \n sonstigen\n \n Ergebnis\n \n erfasst\n \n und\n \n im\n \n Eigenkapital\n \n in\n \n der \n Cashflow\n \n Hedge-R\u00fccklage\n \n ausgewiesen.\n \n Der\n \n ineffektive \n Teil\n \n der\n \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n wird \n unmittelbar im Gewinn oder Verlust erfasst.\n
\n Der\n \n kumuliert\n \n im\n \n Eigenkapital\n \n erfasste\n \n Betrag\n \n verbleibt \n zun\u00e4chst\n \n im\n \n sonstigen\n \n Ergebnis\n \n und\n \n wird\n \n in\n \n der\n \n gleichen \n Periode\n \n oder\n \n den\n \n gleichen\n \n Perioden\n \n in\n \n den\n \n Gewinn\n \n oder \n Verlust\n \n umgegliedert,\n \n in\n \n denen\n \n der\n \n abgesicherte\n \n Posten \n den Gewinn oder Verlust beeinflusst.\n
\n
\n Soweit\n \n das\n \n Sicherungsinstrument\n \n die\n \n Voraussetzungen\n \n zur \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n nicht\n \n mehr\n \n erf\u00fcllt, \n ausl\u00e4uft\n \n bzw.\n \n ver\u00e4u\u00dfert,\n \n beendet,\n \n ausge\u00fcbt\n \n oder\n \n nicht \n mehr\n \n als\n \n Absicherungsinstrument\n \n bestimmt\n \n wird,\n \n wird\n \n die \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n eingestellt.\n \n Eine \n Beendigung\n \n ist\n \n nicht\n \n erforderlich,\n \n wenn\n \n auftretende \n Ineffektivit\u00e4ten\n \n durch\n \n ein\n \n sogenanntes\n \n Rebalancing\n \n auf\n \n ein \n vertretbares\n \n Ma\u00df\n \n vermindert\n \n werden\n \n k\u00f6nnen.\n \n Wird\n \n mit \n dem\n \n Eintritt\n \n einer\n \n erwarteten\n \n Transaktion\n \n nicht\n \n mehr \n gerechnet,\n \n wird\n \n der\n \n bisher\n \n im\n \n Eigenkapital\n \n kumuliert \n erfasste Betrag in den Gewinn oder Verlust umgegliedert. \n
\n
\n Im\n \n Zusammenhang\n \n mit\n \n der\n \n Messung\n \n der\n \n Effektivit\u00e4t\n \n hat \n sich\n \n der\n \n Konzern\n \n f\u00fcr\n \n die\n \n international\n \n anerkannte \n Hypothetical-Derivative-Methode\n \n entschieden,\n \n die\n \n gem\u00e4\u00df \n internationalem\n \n Konsens\n \n f\u00fcr\n \n Cashflow\n \n Hedges\n \n die \n geeignetste\n \n Methode\n \n darstellt.\n \n Es\n \n erfolgt\n \n zu\n \n Beginn\n \n der \n Sicherungsbeziehung\n \n eine\n \n prospektive \n Effektivit\u00e4tsmessung,\n \n Ineffektivit\u00e4ten\n \n werden\n \n halbj\u00e4hrlich \n ermittelt\n \n und\n \n im\n \n Konzernabschluss\n \n ber\u00fccksichtigt.\n \n Zur \n Ermittlung\n \n der\n \n Marktwerte\n \n werden\n \n anerkannte \n Bewertungsverfahren\n \n bzw.\n \n Kursquellen\n \n (Bloomberg) \n angewendet.\n
\n
\n Derzeit\n \n sind\n \n alle\n \n Derivate\n \n der\n \n BIG\n \n in\n \n einer \n Sicherungsbeziehung.\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact408": { "value": "\n
\n \n 5.16\n Finanzinstrumente\n
\n \n \n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n \n \n \n Ebenso\n \n gem\u00e4\u00df\n \n IFRS 9\n \n als\n \n \u201ezu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n bewertet\u201c\n \n klassifiziert\n \n werden\n \n \u00fcbrige \n Anleihen,\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n Kreditinstituten, \n Leasingverbindlichkeiten\n \n sowie\n \n Verbindlichkeiten\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n sonstige \n Verbindlichkeiten.\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact406": { "value": "\n \n \n \n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n \n \n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n im\n \n Wesentlichen\n \n \u00fcber\n \n ein\n \n \u201eHold-to-\n Collect\u201c-Gesch\u00e4ftsmodell.\n \n Dies\n \n betrifft\n \n insbesondere\n \n die \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen,\n \n die \n Forderungen\n \n aus\n \n Finanzierungsleasingvertr\u00e4gen,\n \n die \n Ausleihungen,\n \n die\n \n sonstigen\n \n Forderungen\n \n und \n Verm\u00f6gensgegenst\u00e4nde\n \n sowie\n \n die\n \n liquiden\n \n Mittel.\n \n Diese \n Finanzinstrumente\n \n werden\n \n mit\n \n Ausnahme\n \n der \n Finanzierung\n \n der\n \n Immobilienprojektgesellschaften\n \n zu \n fortgef\u00fchrten\n \n Anschaffungskosten\n \n bewertet,\n \n die\n \n in\n \n den \n Ausleihungen\n \n bzw.\n \n sonstigen\n \n Forderungen\n \n enthalten\n \n sind. \n Die\n \n SPPI-Kriterien\n \n sind\n \n erf\u00fcllt,\n \n da\n \n es\n \n sich\n \n mit\n \n Ausnahme\n \n der \n Anleihen\n \n im\n \n Wesentlichen\n \n um\n \n kurzfristige\n \n unverzinsliche \n Forderungen\n \n aus\n \n Vermietungen,\n \n Betriebskosten\n \n und \n Immobilientransaktionen\n \n handelt.\n \n Ausleihungen\n \n und \n Forderungen\n \n mit\n \n l\u00e4ngerem\n \n Zahlungsziel\n \n werden \n markt\u00fcblich verzinst.\n
\n \n \n
\n Liquide\n \n Mittel\n \n umfassen\n \n Bargeld,\n \n jederzeit\n \n verf\u00fcgbare \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sowie\n \n Veranlagungen\n \n bei \n Kreditinstituten\n \n mit\n \n einer\n \n Laufzeit\n \n von\n \n bis\n \n zu\n \n drei\n \n Monaten.\n
\n \n \n \n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n \n \n
\n \n \n
\n 5.16.2\n Finanzielle Verm\u00f6genswerte, die \n erfolgswirksam zum beizulegenden \n Zeitwert bewertet werden \n
\n
\n Diese\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n mit\n \n ihrem \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Zurechenbare \n Transaktionskosten\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust \n erfasst,\n \n sobald\n \n sie\n \n anfallen.\n \n Finanzielle\n \n Verm\u00f6genswerte, \n die\n \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n bewertet \n werden,\n \n werden\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert \n bewertet\n \n und\n \n entsprechende\n \n \u00c4nderungen,\n \n welche\n \n auch \n alle\n \n Zins-\n \n und\n \n Dividendenertr\u00e4ge\n \n umfassen,\n \n werden\n \n im \n Gewinn oder Verlust erfasst.\n
\n
\n 5.16.2.1\n Wertpapiere\n
\n
\n In\n \n der\n \n BIG\n \n werden\n \n gegenw\u00e4rtig\n \n unter\n \n den\n \n Wertpapieren \n Investmentfondsanteile\n \n ausgewiesen.\n \n Gem\u00e4\u00df\n \n IFRS 9 \n werden\n \n die\n \n Wertpapiere\n \n als\n \n Schuldinstrumente\n \n eingestuft \n und\n \n aufgrund\n \n mangelnder\n \n Erf\u00fcllung\n \n der\n \n SPPI-Kriterien \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n (FVTPL) \n bewertet.\n
\n
\n 5.16.2.2\n Ausleihungen (Finanzierung von \n Immobilienprojektgesellschaften)\n
\n
\n Die\n \n Ausleihungen\n \n im\n \n Zusammenhang\n \n mit \n Immobilienprojektgesellschaften,\n \n die \n Gemeinschaftsunternehmen\n \n oder\n \n assoziierte \n Unternehmen\n \n des\n \n BIG\n \n Konzerns\n \n darstellen,\n \n werden\n \n zum \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im\n \n Gewinn \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n R\u00fcckf\u00fchrung\n \n der \n markt\u00fcblich\n \n verzinsten\n \n Finanzierungen\n \n gem\u00e4\u00df\n \n den\n \n SPPI-\n Kriterien\n \n aus\n \n dem\n \n Cash\n \n Flow\n \n der\n \n Immobilienprojekte \n erfolgt.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n wurden\n \n wie\n \n im\n \n Vorjahr \n keine\n \n wesentlichen\n \n Abweichungen\n \n der\n \n Marktwerte\n \n vom \n Nennwert\n \n der\n \n Forderungen,\n \n die\n \n bilanziert\n \n werden, \n festgestellt.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact405": { "value": "\n \n \n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n \n \n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n im\n \n Wesentlichen\n \n \u00fcber\n \n ein\n \n \u201eHold-to-\n Collect\u201c-Gesch\u00e4ftsmodell.\n \n Dies\n \n betrifft\n \n insbesondere\n \n die \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen,\n \n die \n Forderungen\n \n aus\n \n Finanzierungsleasingvertr\u00e4gen,\n \n die \n Ausleihungen,\n \n die\n \n sonstigen\n \n Forderungen\n \n und \n Verm\u00f6gensgegenst\u00e4nde\n \n sowie\n \n die\n \n liquiden\n \n Mittel.\n \n Diese \n Finanzinstrumente\n \n werden\n \n mit\n \n Ausnahme\n \n der \n Finanzierung\n \n der\n \n Immobilienprojektgesellschaften\n \n zu \n fortgef\u00fchrten\n \n Anschaffungskosten\n \n bewertet,\n \n die\n \n in\n \n den \n Ausleihungen\n \n bzw.\n \n sonstigen\n \n Forderungen\n \n enthalten\n \n sind. \n Die\n \n SPPI-Kriterien\n \n sind\n \n erf\u00fcllt,\n \n da\n \n es\n \n sich\n \n mit\n \n Ausnahme\n \n der \n Anleihen\n \n im\n \n Wesentlichen\n \n um\n \n kurzfristige\n \n unverzinsliche \n Forderungen\n \n aus\n \n Vermietungen,\n \n Betriebskosten\n \n und \n Immobilientransaktionen\n \n handelt.\n \n Ausleihungen\n \n und \n Forderungen\n \n mit\n \n l\u00e4ngerem\n \n Zahlungsziel\n \n werden \n markt\u00fcblich verzinst.\n
\n \n \n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n \n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact407": { "value": "\n \n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact404": { "value": "\n
\n Der\n \n Ansatz\n \n aller\n \n finanzieller\n \n Verm\u00f6genswerte\n \n und \n Schulden\n \n erfolgt\n \n jeweils\n \n zum\n \n Erf\u00fcllungstag.\n \n \n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n \n
\n
\n 5.16.1\n Zu fortgef\u00fchrten Anschaffungskosten \n bewertete Finanzinstrumente\n
\n
\n Solche\n \n Verm\u00f6genswerte\n \n und\n \n Verbindlichkeiten\n \n werden\n \n bei \n ihrem\n \n erstmaligen\n \n Ansatz\n \n zu\n \n ihrem\n \n beizulegenden \n Zeitwert\n \n zuz\u00fcglich\n \n der\n \n direkt\n \n zurechenbaren \n Transaktionskosten\n \n bewertet.\n \n Im\n \n Rahmen\n \n der \n Folgebewertung\n \n werden\n \n sie\n \n zu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n unter\n \n Anwendung\n \n der \n Effektivzinsmethode bewertet.\n
\n \n Ebenso\n \n gem\u00e4\u00df\n \n IFRS 9\n \n als\n \n \u201ezu\n \n fortgef\u00fchrten \n Anschaffungskosten\n \n bewertet\u201c\n \n klassifiziert\n \n werden\n \n \u00fcbrige \n Anleihen,\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n Kreditinstituten, \n Leasingverbindlichkeiten\n \n sowie\n \n Verbindlichkeiten\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n sonstige \n Verbindlichkeiten.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact403": { "value": "\n Die \n finanziellen\n \n Verm\u00f6genswerte\n \n und\n \n Schulden\n \n werden \n ausgebucht,\n \n wenn\n \n die\n \n Rechte\n \n auf\n \n Zahlungen\n \n aus\n \n dem \n Investment\n \n erloschen\n \n sind\n \n oder\n \n \u00fcbertragen\n \n wurden\n \n und \n die\n \n BIG\n \n im\n \n Wesentlichen\n \n alle\n \n Risiken\n \n und\n \n Chancen,\n \n die\n \n mit \n dem Eigentum verbunden sind, \u00fcbertragen hat.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact402": { "value": "\n \n
\n Bez\u00fcglich\n \n Erl\u00e4uterungen\n \n zu\n \n Wertminderungen\n \n siehe\n \n Punkt \n 8.6 Forderungen und sonstige Verm\u00f6genswerte.\n \n
\n \n \n Der\n \n Konzern\n \n verwendet\n \n eine\n \n Wertberichtigungsmatrix,\n \n um \n die\n \n erwarteten\n \n Kreditverluste\n \n der\n \n Forderungen\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n gegen\u00fcber\n \n der\n \n Republik \n \u00d6sterreich\n \n und\n \n Dritten\n \n zu\n \n messen,\n \n die\n \n eine\n \n sehr\n \n gro\u00dfe \n Anzahl\n \n kleiner\n \n Salden\n \n umfassen.\n \n Die\n \n gesch\u00e4tzten \n erwarteten\n \n Kreditausf\u00e4lle\n \n wurden\n \n auf\n \n Grundlage\n \n von \n Erfahrungen\n \n mit\n \n tats\u00e4chlichen\n \n Kreditausf\u00e4llen\n \n der \n vergangenen f\u00fcnf Jahre berechnet. \n
\n Das\n \n Kreditrisiko\n \n der\n \n Republik\n \n \u00d6sterreich\n \n wurde\n \n anhand\n \n der \n von\n \n Moody's\n \n ver\u00f6ffentlichten\n \n Ausfallwahrscheinlichkeit \n festgelegt.\n \n F\u00fcr\n \n die\n \n kurzfristigen\n \n Forderungen\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n die\n \n 12-Monats-\n Kreditausf\u00e4lle\n \n ergab\n \n dies\n \n auf\n \n Basis\n \n des\n \n Aa1-Ratings \n (Ausblick\n \n negativ)\n \n von\n \n Moody\u2019s\n \n f\u00fcr\n \n den\n \n Bund\n \n keine \n wesentliche Ausfallwahrscheinlichkeit.\n
\n
\n Das\n \n Kreditrisiko\n \n gegen\u00fcber\n \n Dritten,\n \n deren\n \n Forderungen \n 17 %\n \n des\n \n gesamten\n \n Forderungsbestands\n \n darstellen,\n \n wurde \n auf\n \n Basis\n \n des\n \n Durchschnitts\n \n der\n \n Kreditausf\u00e4lle\n \n der \n vergangenen f\u00fcnf Jahre ermittelt.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact409": { "value": "\n \n
\n 5.16.2\n Finanzielle Verm\u00f6genswerte, die \n erfolgswirksam zum beizulegenden \n Zeitwert bewertet werden \n
\n
\n Diese\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n mit\n \n ihrem \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Zurechenbare \n Transaktionskosten\n \n werden\n \n im\n \n Gewinn\n \n oder\n \n Verlust \n erfasst,\n \n sobald\n \n sie\n \n anfallen.\n \n Finanzielle\n \n Verm\u00f6genswerte, \n die\n \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n bewertet \n werden,\n \n werden\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert \n bewertet\n \n und\n \n entsprechende\n \n \u00c4nderungen,\n \n welche\n \n auch \n alle\n \n Zins-\n \n und\n \n Dividendenertr\u00e4ge\n \n umfassen,\n \n werden\n \n im \n Gewinn oder Verlust erfasst.\n
\n
\n 5.16.2.1\n Wertpapiere\n
\n
\n In\n \n der\n \n BIG\n \n werden\n \n gegenw\u00e4rtig\n \n unter\n \n den\n \n Wertpapieren \n Investmentfondsanteile\n \n ausgewiesen.\n \n Gem\u00e4\u00df\n \n IFRS 9 \n werden\n \n die\n \n Wertpapiere\n \n als\n \n Schuldinstrumente\n \n eingestuft \n und\n \n aufgrund\n \n mangelnder\n \n Erf\u00fcllung\n \n der\n \n SPPI-Kriterien \n erfolgswirksam\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n (FVTPL) \n bewertet.\n
\n
\n 5.16.2.2\n Ausleihungen (Finanzierung von \n Immobilienprojektgesellschaften)\n
\n
\n Die\n \n Ausleihungen\n \n im\n \n Zusammenhang\n \n mit \n Immobilienprojektgesellschaften,\n \n die \n Gemeinschaftsunternehmen\n \n oder\n \n assoziierte \n Unternehmen\n \n des\n \n BIG\n \n Konzerns\n \n darstellen,\n \n werden\n \n zum \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im\n \n Gewinn \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n R\u00fcckf\u00fchrung\n \n der \n markt\u00fcblich\n \n verzinsten\n \n Finanzierungen\n \n gem\u00e4\u00df\n \n den\n \n SPPI-\n Kriterien\n \n aus\n \n dem\n \n Cash\n \n Flow\n \n der\n \n Immobilienprojekte \n erfolgt.\n \n Zum\n \n 31. Dezember\n \n 2025\n \n wurden\n \n wie\n \n im\n \n Vorjahr \n keine\n \n wesentlichen\n \n Abweichungen\n \n der\n \n Marktwerte\n \n vom \n Nennwert\n \n der\n \n Forderungen,\n \n die\n \n bilanziert\n \n werden, \n festgestellt.\n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact422": { "value": "\n
\n 5.16.2.3\n Sonstige Beteiligungen\n
\n
\n Durch\n \n das\n \n Absinken\n \n des\n \n Anteils\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH\n \n auf\n \n 10,4 %\n \n im\n \n Jahr\n \n 2024\n \n wurde\n \n diese\n \n zu\n \n einer \n einfachen\n \n Beteiligung\n \n und\n \n es\n \n erfolgte\n \n ein\n \n \u00dcbergang\n \n auf\n \n die \n Bewertung\n \n nach\n \n IFRS 9.\n \n Der\n \n finanzielle\n \n Verm\u00f6genswert \n wird\n \n zum\n \n beizulegenden\n \n Zeitwert\n \n mit\n \n Wert\u00e4nderung\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n bewertet\n \n (FVTPL),\n \n da\n \n die\n \n SPPI-\n Kriterien\n \n nicht\n \n erf\u00fcllt\n \n sind.\n \n Zum\n \n Zeitpunkt\n \n des\n \n \u00dcbergangs \n erfolgte\n \n die\n \n Bewertung\n \n des\n \n verbleibenden\n \n Anteils \n erfolgswirksam zum beizulegenden Zeitwert.\n
\n \n
\n Im\n \n Vorjahr\n \n war\n \n in\n \n den\n \n sonstigen\n \n Finanzaufwendungen\n \n die \n Abwertung\n \n der\n \n Beteiligung\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH i.H.v. TEUR 4.305,1 enthalten.\n
\n
\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact410": { "value": "\n \n
\n \n \n \n 5.17\n Derivative Finanzinstrumente und \n Bilanzierung von \n Sicherungsgesch\u00e4ften\n
\n Der\n \n Konzern\n \n h\u00e4lt\n \n derivative\n \n Finanzinstrumente \n ausschlie\u00dflich\n \n zur\n \n Absicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und \n Bankkrediten\n \n bestehenden\n \n W\u00e4hrungs-\n \n und\n \n Zinsrisiken \n (Cross\n \n Currency\n \n Swaps\n \n und\n \n Zinsswaps).\n \n Die\n \n BIG\n \n wendet \n IFRS 9\n \n auf\n \n die\n \n Bilanzierung\n \n von\n \n Sicherungsbeziehungen\n \n an. \n Derivate\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet;\n \n zurechenbare \n Transaktionskosten\n \n werden\n \n bei\n \n Anfall\n \n im\n \n Gewinn\n \n oder \n Verlust\n \n erfasst.\n \n Im\n \n Rahmen\n \n der\n \n Folgebewertung\n \n werden \n Derivate\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Sich \n daraus\n \n ergebende\n \n \u00c4nderungen\n \n werden\n \n grunds\u00e4tzlich\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Derivative\n \n Finanzinstrumente \n werden\n \n als\n \n finanzielle\n \n Verm\u00f6genswerte\n \n angesetzt,\n \n wenn \n ihr\n \n beizulegender\n \n Zeitwert\n \n positiv\n \n ist,\n \n und\n \n als\n \n finanzielle \n Verbindlichkeit,\n \n wenn\n \n ihr\n \n beizulegender\n \n Zeitwert\n \n negativ \n ist. \n
\n
\n Zu\n \n Beginn\n \n der\n \n designierten\n \n Sicherungsbeziehungen \n dokumentiert\n \n der\n \n Konzern\n \n die\n \n Risikomanagementziele\n \n und \n -strategien,\n \n die\n \n er\n \n im\n \n Hinblick\n \n auf\n \n die\n \n Absicherung\n \n verfolgt. \n Gem\u00e4\u00df\n \n Konzernrichtlinie\n \n werden\n \n f\u00fcr\n \n die\n \n Steuerung\n \n des \n Zins-\n \n und\n \n Fremdw\u00e4hrungsrisikos\n \n in\n \n der\n \n BIG\n \n derivative \n Finanzinstrumente\n \n eingesetzt,\n \n deren\n \n Ausgestaltung\n \n ident \n mit den steuernden Grundpositionen ist.\n
\n
\n Das\n \n Fremdw\u00e4hrungsrisiko\n \n wird\n \n gem\u00e4\u00df \n Risikomanagementstrategie\n \n zur\n \n G\u00e4nze\n \n abgesichert.\n \n Die \n Steuerung\n \n des\n \n Verh\u00e4ltnisses\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsen\n \n erfolgt\n \n in\n \n einem\n \n umfassenden\n \n Aktiv-\n \n und \n Passivmanagement\n \n und\n \n durch\n \n den\n \n Einsatz\n \n geeigneter \n Produkte.\n \n Soweit\n \n erforderlich\n \n werden\n \n auch\n \n kombinierte \n Instrumente (z.B. Cross-Currency-Swaps) eingesetzt. \n
\n
\n Die\n \n Derivate\n \n werden\n \n hinsichtlich\n \n des\n \n Zins-\n \n und\n \n des \n Fremdw\u00e4hrungsrisikos\n \n als\n \n Absicherung\n \n des \n Zahlungsstroms designiert.\n
\n
\n Bei\n \n Derivaten,\n \n die\n \n zur\n \n Absicherung\n \n gegen\n \n das\n \n Risiko \n schwankender\n \n Zahlungsstr\u00f6me\n \n bestimmt\n \n und\n \n zur \n Absicherung\n \n von\n \n Zahlungsstr\u00f6men\n \n (\u201eCashflow\n \n Hedge\u201c) \n bilanziell\n \n designiert\n \n wurden,\n \n wird\n \n der\n \n effektive\n \n Teil\n \n der \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n des\n \n Derivats \n im\n \n sonstigen\n \n Ergebnis\n \n erfasst\n \n und\n \n im\n \n Eigenkapital\n \n in\n \n der \n Cashflow\n \n Hedge-R\u00fccklage\n \n ausgewiesen.\n \n Der\n \n ineffektive \n Teil\n \n der\n \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n wird \n unmittelbar im Gewinn oder Verlust erfasst.\n
\n Der\n \n kumuliert\n \n im\n \n Eigenkapital\n \n erfasste\n \n Betrag\n \n verbleibt \n zun\u00e4chst\n \n im\n \n sonstigen\n \n Ergebnis\n \n und\n \n wird\n \n in\n \n der\n \n gleichen \n Periode\n \n oder\n \n den\n \n gleichen\n \n Perioden\n \n in\n \n den\n \n Gewinn\n \n oder \n Verlust\n \n umgegliedert,\n \n in\n \n denen\n \n der\n \n abgesicherte\n \n Posten \n den Gewinn oder Verlust beeinflusst.\n
\n
\n Soweit\n \n das\n \n Sicherungsinstrument\n \n die\n \n Voraussetzungen\n \n zur \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n nicht\n \n mehr\n \n erf\u00fcllt, \n ausl\u00e4uft\n \n bzw.\n \n ver\u00e4u\u00dfert,\n \n beendet,\n \n ausge\u00fcbt\n \n oder\n \n nicht \n mehr\n \n als\n \n Absicherungsinstrument\n \n bestimmt\n \n wird,\n \n wird\n \n die \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n eingestellt.\n \n Eine \n Beendigung\n \n ist\n \n nicht\n \n erforderlich,\n \n wenn\n \n auftretende \n Ineffektivit\u00e4ten\n \n durch\n \n ein\n \n sogenanntes\n \n Rebalancing\n \n auf\n \n ein \n vertretbares\n \n Ma\u00df\n \n vermindert\n \n werden\n \n k\u00f6nnen.\n \n Wird\n \n mit \n dem\n \n Eintritt\n \n einer\n \n erwarteten\n \n Transaktion\n \n nicht\n \n mehr \n gerechnet,\n \n wird\n \n der\n \n bisher\n \n im\n \n Eigenkapital\n \n kumuliert \n erfasste Betrag in den Gewinn oder Verlust umgegliedert. \n
\n
\n Im\n \n Zusammenhang\n \n mit\n \n der\n \n Messung\n \n der\n \n Effektivit\u00e4t\n \n hat \n sich\n \n der\n \n Konzern\n \n f\u00fcr\n \n die\n \n international\n \n anerkannte \n Hypothetical-Derivative-Methode\n \n entschieden,\n \n die\n \n gem\u00e4\u00df \n internationalem\n \n Konsens\n \n f\u00fcr\n \n Cashflow\n \n Hedges\n \n die \n geeignetste\n \n Methode\n \n darstellt.\n \n Es\n \n erfolgt\n \n zu\n \n Beginn\n \n der \n Sicherungsbeziehung\n \n eine\n \n prospektive \n Effektivit\u00e4tsmessung,\n \n Ineffektivit\u00e4ten\n \n werden\n \n halbj\u00e4hrlich \n ermittelt\n \n und\n \n im\n \n Konzernabschluss\n \n ber\u00fccksichtigt.\n \n Zur \n Ermittlung\n \n der\n \n Marktwerte\n \n werden\n \n anerkannte \n Bewertungsverfahren\n \n bzw.\n \n Kursquellen\n \n (Bloomberg) \n angewendet.\n
\n
\n Derzeit\n \n sind\n \n alle\n \n Derivate\n \n der\n \n BIG\n \n in\n \n einer \n Sicherungsbeziehung.\n
\n
\n
\n \n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact411": { "value": "\n
\n \n \n \n 5.17\n Derivative Finanzinstrumente und \n Bilanzierung von \n Sicherungsgesch\u00e4ften\n
\n Der\n \n Konzern\n \n h\u00e4lt\n \n derivative\n \n Finanzinstrumente \n ausschlie\u00dflich\n \n zur\n \n Absicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und \n Bankkrediten\n \n bestehenden\n \n W\u00e4hrungs-\n \n und\n \n Zinsrisiken \n (Cross\n \n Currency\n \n Swaps\n \n und\n \n Zinsswaps).\n \n Die\n \n BIG\n \n wendet \n IFRS 9\n \n auf\n \n die\n \n Bilanzierung\n \n von\n \n Sicherungsbeziehungen\n \n an. \n Derivate\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet;\n \n zurechenbare \n Transaktionskosten\n \n werden\n \n bei\n \n Anfall\n \n im\n \n Gewinn\n \n oder \n Verlust\n \n erfasst.\n \n Im\n \n Rahmen\n \n der\n \n Folgebewertung\n \n werden \n Derivate\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Sich \n daraus\n \n ergebende\n \n \u00c4nderungen\n \n werden\n \n grunds\u00e4tzlich\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Derivative\n \n Finanzinstrumente \n werden\n \n als\n \n finanzielle\n \n Verm\u00f6genswerte\n \n angesetzt,\n \n wenn \n ihr\n \n beizulegender\n \n Zeitwert\n \n positiv\n \n ist,\n \n und\n \n als\n \n finanzielle \n Verbindlichkeit,\n \n wenn\n \n ihr\n \n beizulegender\n \n Zeitwert\n \n negativ \n ist. \n
\n
\n Zu\n \n Beginn\n \n der\n \n designierten\n \n Sicherungsbeziehungen \n dokumentiert\n \n der\n \n Konzern\n \n die\n \n Risikomanagementziele\n \n und \n -strategien,\n \n die\n \n er\n \n im\n \n Hinblick\n \n auf\n \n die\n \n Absicherung\n \n verfolgt. \n Gem\u00e4\u00df\n \n Konzernrichtlinie\n \n werden\n \n f\u00fcr\n \n die\n \n Steuerung\n \n des \n Zins-\n \n und\n \n Fremdw\u00e4hrungsrisikos\n \n in\n \n der\n \n BIG\n \n derivative \n Finanzinstrumente\n \n eingesetzt,\n \n deren\n \n Ausgestaltung\n \n ident \n mit den steuernden Grundpositionen ist.\n
\n
\n Das\n \n Fremdw\u00e4hrungsrisiko\n \n wird\n \n gem\u00e4\u00df \n Risikomanagementstrategie\n \n zur\n \n G\u00e4nze\n \n abgesichert.\n \n Die \n Steuerung\n \n des\n \n Verh\u00e4ltnisses\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsen\n \n erfolgt\n \n in\n \n einem\n \n umfassenden\n \n Aktiv-\n \n und \n Passivmanagement\n \n und\n \n durch\n \n den\n \n Einsatz\n \n geeigneter \n Produkte.\n \n Soweit\n \n erforderlich\n \n werden\n \n auch\n \n kombinierte \n Instrumente (z.B. Cross-Currency-Swaps) eingesetzt. \n
\n
\n Die\n \n Derivate\n \n werden\n \n hinsichtlich\n \n des\n \n Zins-\n \n und\n \n des \n Fremdw\u00e4hrungsrisikos\n \n als\n \n Absicherung\n \n des \n Zahlungsstroms designiert.\n
\n
\n Bei\n \n Derivaten,\n \n die\n \n zur\n \n Absicherung\n \n gegen\n \n das\n \n Risiko \n schwankender\n \n Zahlungsstr\u00f6me\n \n bestimmt\n \n und\n \n zur \n Absicherung\n \n von\n \n Zahlungsstr\u00f6men\n \n (\u201eCashflow\n \n Hedge\u201c) \n bilanziell\n \n designiert\n \n wurden,\n \n wird\n \n der\n \n effektive\n \n Teil\n \n der \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n des\n \n Derivats \n im\n \n sonstigen\n \n Ergebnis\n \n erfasst\n \n und\n \n im\n \n Eigenkapital\n \n in\n \n der \n Cashflow\n \n Hedge-R\u00fccklage\n \n ausgewiesen.\n \n Der\n \n ineffektive \n Teil\n \n der\n \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n wird \n unmittelbar im Gewinn oder Verlust erfasst.\n
\n Der\n \n kumuliert\n \n im\n \n Eigenkapital\n \n erfasste\n \n Betrag\n \n verbleibt \n zun\u00e4chst\n \n im\n \n sonstigen\n \n Ergebnis\n \n und\n \n wird\n \n in\n \n der\n \n gleichen \n Periode\n \n oder\n \n den\n \n gleichen\n \n Perioden\n \n in\n \n den\n \n Gewinn\n \n oder \n Verlust\n \n umgegliedert,\n \n in\n \n denen\n \n der\n \n abgesicherte\n \n Posten \n den Gewinn oder Verlust beeinflusst.\n
\n
\n Soweit\n \n das\n \n Sicherungsinstrument\n \n die\n \n Voraussetzungen\n \n zur \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n nicht\n \n mehr\n \n erf\u00fcllt, \n ausl\u00e4uft\n \n bzw.\n \n ver\u00e4u\u00dfert,\n \n beendet,\n \n ausge\u00fcbt\n \n oder\n \n nicht \n mehr\n \n als\n \n Absicherungsinstrument\n \n bestimmt\n \n wird,\n \n wird\n \n die \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n eingestellt.\n \n Eine \n Beendigung\n \n ist\n \n nicht\n \n erforderlich,\n \n wenn\n \n auftretende \n Ineffektivit\u00e4ten\n \n durch\n \n ein\n \n sogenanntes\n \n Rebalancing\n \n auf\n \n ein \n vertretbares\n \n Ma\u00df\n \n vermindert\n \n werden\n \n k\u00f6nnen.\n \n Wird\n \n mit \n dem\n \n Eintritt\n \n einer\n \n erwarteten\n \n Transaktion\n \n nicht\n \n mehr \n gerechnet,\n \n wird\n \n der\n \n bisher\n \n im\n \n Eigenkapital\n \n kumuliert \n erfasste Betrag in den Gewinn oder Verlust umgegliedert. \n
\n
\n Im\n \n Zusammenhang\n \n mit\n \n der\n \n Messung\n \n der\n \n Effektivit\u00e4t\n \n hat \n sich\n \n der\n \n Konzern\n \n f\u00fcr\n \n die\n \n international\n \n anerkannte \n Hypothetical-Derivative-Methode\n \n entschieden,\n \n die\n \n gem\u00e4\u00df \n internationalem\n \n Konsens\n \n f\u00fcr\n \n Cashflow\n \n Hedges\n \n die \n geeignetste\n \n Methode\n \n darstellt.\n \n Es\n \n erfolgt\n \n zu\n \n Beginn\n \n der \n Sicherungsbeziehung\n \n eine\n \n prospektive \n Effektivit\u00e4tsmessung,\n \n Ineffektivit\u00e4ten\n \n werden\n \n halbj\u00e4hrlich \n ermittelt\n \n und\n \n im\n \n Konzernabschluss\n \n ber\u00fccksichtigt.\n \n Zur \n Ermittlung\n \n der\n \n Marktwerte\n \n werden\n \n anerkannte \n Bewertungsverfahren\n \n bzw.\n \n Kursquellen\n \n (Bloomberg) \n angewendet.\n
\n
\n Derzeit\n \n sind\n \n alle\n \n Derivate\n \n der\n \n BIG\n \n in\n \n einer \n Sicherungsbeziehung.\n
\n
\n
\n \n \n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact420": { "value": "\n \n \n 5.17\n Derivative Finanzinstrumente und \n Bilanzierung von \n Sicherungsgesch\u00e4ften\n
\n Der\n \n Konzern\n \n h\u00e4lt\n \n derivative\n \n Finanzinstrumente \n ausschlie\u00dflich\n \n zur\n \n Absicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und \n Bankkrediten\n \n bestehenden\n \n W\u00e4hrungs-\n \n und\n \n Zinsrisiken \n (Cross\n \n Currency\n \n Swaps\n \n und\n \n Zinsswaps).\n \n Die\n \n BIG\n \n wendet \n IFRS 9\n \n auf\n \n die\n \n Bilanzierung\n \n von\n \n Sicherungsbeziehungen\n \n an. \n Derivate\n \n werden\n \n beim\n \n erstmaligen\n \n Ansatz\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet;\n \n zurechenbare \n Transaktionskosten\n \n werden\n \n bei\n \n Anfall\n \n im\n \n Gewinn\n \n oder \n Verlust\n \n erfasst.\n \n Im\n \n Rahmen\n \n der\n \n Folgebewertung\n \n werden \n Derivate\n \n mit\n \n dem\n \n beizulegenden\n \n Zeitwert\n \n bewertet.\n \n Sich \n daraus\n \n ergebende\n \n \u00c4nderungen\n \n werden\n \n grunds\u00e4tzlich\n \n im \n Gewinn\n \n oder\n \n Verlust\n \n erfasst.\n \n Derivative\n \n Finanzinstrumente \n werden\n \n als\n \n finanzielle\n \n Verm\u00f6genswerte\n \n angesetzt,\n \n wenn \n ihr\n \n beizulegender\n \n Zeitwert\n \n positiv\n \n ist,\n \n und\n \n als\n \n finanzielle \n Verbindlichkeit,\n \n wenn\n \n ihr\n \n beizulegender\n \n Zeitwert\n \n negativ \n ist. \n
\n
\n Zu\n \n Beginn\n \n der\n \n designierten\n \n Sicherungsbeziehungen \n dokumentiert\n \n der\n \n Konzern\n \n die\n \n Risikomanagementziele\n \n und \n -strategien,\n \n die\n \n er\n \n im\n \n Hinblick\n \n auf\n \n die\n \n Absicherung\n \n verfolgt. \n Gem\u00e4\u00df\n \n Konzernrichtlinie\n \n werden\n \n f\u00fcr\n \n die\n \n Steuerung\n \n des \n Zins-\n \n und\n \n Fremdw\u00e4hrungsrisikos\n \n in\n \n der\n \n BIG\n \n derivative \n Finanzinstrumente\n \n eingesetzt,\n \n deren\n \n Ausgestaltung\n \n ident \n mit den steuernden Grundpositionen ist.\n
\n
\n Das\n \n Fremdw\u00e4hrungsrisiko\n \n wird\n \n gem\u00e4\u00df \n Risikomanagementstrategie\n \n zur\n \n G\u00e4nze\n \n abgesichert.\n \n Die \n Steuerung\n \n des\n \n Verh\u00e4ltnisses\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsen\n \n erfolgt\n \n in\n \n einem\n \n umfassenden\n \n Aktiv-\n \n und \n Passivmanagement\n \n und\n \n durch\n \n den\n \n Einsatz\n \n geeigneter \n Produkte.\n \n Soweit\n \n erforderlich\n \n werden\n \n auch\n \n kombinierte \n Instrumente (z.B. Cross-Currency-Swaps) eingesetzt. \n
\n
\n Die\n \n Derivate\n \n werden\n \n hinsichtlich\n \n des\n \n Zins-\n \n und\n \n des \n Fremdw\u00e4hrungsrisikos\n \n als\n \n Absicherung\n \n des \n Zahlungsstroms designiert.\n
\n
\n Bei\n \n Derivaten,\n \n die\n \n zur\n \n Absicherung\n \n gegen\n \n das\n \n Risiko \n schwankender\n \n Zahlungsstr\u00f6me\n \n bestimmt\n \n und\n \n zur \n Absicherung\n \n von\n \n Zahlungsstr\u00f6men\n \n (\u201eCashflow\n \n Hedge\u201c) \n bilanziell\n \n designiert\n \n wurden,\n \n wird\n \n der\n \n effektive\n \n Teil\n \n der \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n des\n \n Derivats \n im\n \n sonstigen\n \n Ergebnis\n \n erfasst\n \n und\n \n im\n \n Eigenkapital\n \n in\n \n der \n Cashflow\n \n Hedge-R\u00fccklage\n \n ausgewiesen.\n \n Der\n \n ineffektive \n Teil\n \n der\n \n Ver\u00e4nderungen\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n wird \n unmittelbar im Gewinn oder Verlust erfasst.\n
\n Der\n \n kumuliert\n \n im\n \n Eigenkapital\n \n erfasste\n \n Betrag\n \n verbleibt \n zun\u00e4chst\n \n im\n \n sonstigen\n \n Ergebnis\n \n und\n \n wird\n \n in\n \n der\n \n gleichen \n Periode\n \n oder\n \n den\n \n gleichen\n \n Perioden\n \n in\n \n den\n \n Gewinn\n \n oder \n Verlust\n \n umgegliedert,\n \n in\n \n denen\n \n der\n \n abgesicherte\n \n Posten \n den Gewinn oder Verlust beeinflusst.\n
\n
\n Soweit\n \n das\n \n Sicherungsinstrument\n \n die\n \n Voraussetzungen\n \n zur \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n nicht\n \n mehr\n \n erf\u00fcllt, \n ausl\u00e4uft\n \n bzw.\n \n ver\u00e4u\u00dfert,\n \n beendet,\n \n ausge\u00fcbt\n \n oder\n \n nicht \n mehr\n \n als\n \n Absicherungsinstrument\n \n bestimmt\n \n wird,\n \n wird\n \n die \n Bilanzierung\n \n als\n \n Sicherungsgesch\u00e4ft\n \n eingestellt.\n \n Eine \n Beendigung\n \n ist\n \n nicht\n \n erforderlich,\n \n wenn\n \n auftretende \n Ineffektivit\u00e4ten\n \n durch\n \n ein\n \n sogenanntes\n \n Rebalancing\n \n auf\n \n ein \n vertretbares\n \n Ma\u00df\n \n vermindert\n \n werden\n \n k\u00f6nnen.\n \n Wird\n \n mit \n dem\n \n Eintritt\n \n einer\n \n erwarteten\n \n Transaktion\n \n nicht\n \n mehr \n gerechnet,\n \n wird\n \n der\n \n bisher\n \n im\n \n Eigenkapital\n \n kumuliert \n erfasste Betrag in den Gewinn oder Verlust umgegliedert. \n
\n
\n Im\n \n Zusammenhang\n \n mit\n \n der\n \n Messung\n \n der\n \n Effektivit\u00e4t\n \n hat \n sich\n \n der\n \n Konzern\n \n f\u00fcr\n \n die\n \n international\n \n anerkannte \n Hypothetical-Derivative-Methode\n \n entschieden,\n \n die\n \n gem\u00e4\u00df \n internationalem\n \n Konsens\n \n f\u00fcr\n \n Cashflow\n \n Hedges\n \n die \n geeignetste\n \n Methode\n \n darstellt.\n \n Es\n \n erfolgt\n \n zu\n \n Beginn\n \n der \n Sicherungsbeziehung\n \n eine\n \n prospektive \n Effektivit\u00e4tsmessung,\n \n Ineffektivit\u00e4ten\n \n werden\n \n halbj\u00e4hrlich \n ermittelt\n \n und\n \n im\n \n Konzernabschluss\n \n ber\u00fccksichtigt.\n \n Zur \n Ermittlung\n \n der\n \n Marktwerte\n \n werden\n \n anerkannte \n Bewertungsverfahren\n \n bzw.\n \n Kursquellen\n \n (Bloomberg) \n angewendet.\n
\n
\n Derzeit\n \n sind\n \n alle\n \n Derivate\n \n der\n \n BIG\n \n in\n \n einer \n Sicherungsbeziehung.\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact425": { "value": "\n
\n \n 6.\n Konsolidierungskreis\n
\n
\n
\n \n 6.1\n Entwicklung des \n Konsolidierungskreises\n
\n Der\n \n Konsolidierungskreis\n \n hat\n \n sich\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025 \n folgenderma\u00dfen entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Vollkon-\n

\n

\n solidierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Equity-Bewertung\n

\n
\n

\n Stand am 01.01.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 145\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33\n

\n
\n

\n Abg\u00e4nge aus Liquidation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2\n

\n
\n

\n Im Berichtsjahr gekauft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1\n

\n
\n

\n Im Berichtsjahr verschmolzen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Stand am 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 143\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32\n

\n
\n
\n
\n Der\n \n Konsolidierungskreis\n \n hat\n \n sich\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2024 \n folgenderma\u00dfen entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Vollkon-\n

\n

\n solidierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Equity-Bewertung\n

\n
\n

\n Stand am 01.01.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 126\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64\n

\n
\n

\n Zug\u00e4nge aus Konsolidierungskreis-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Abg\u00e4nge aus Konsolidierungskreis-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -19\n

\n
\n

\n Abg\u00e4nge aus Liquidation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Im Berichtsjahr ver\u00e4u\u00dfert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12\n

\n
\n

\n Im Berichtsjahr gegr\u00fcndet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Im Berichtsjahr verschmolzen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Stand am 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 145\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33\n

\n
\n
\n
\n Bei\n \n den\n \n K\u00e4ufen\n \n und\n \n den\n \n Zug\u00e4ngen\n \n aus \n Konsolidierungskreis\u00e4nderungen\n \n handelt\n \n es\n \n sich\n \n um\n \n einen \n Erwerb\n \n von\n \n Verm\u00f6genswerten\n \n und\n \n nicht\n \n um\n \n einen \n Unternehmenszusammenschluss gem\u00e4\u00df IFRS 3.\n
\n \n
\n \n 6.2\n Vollkonsolidierte Unternehmen\n
\n
\n Neben\n \n der\n \n BIG\n \n geh\u00f6ren\n \n 142\n \n (Vorjahr:\n \n 144) \n Tochterunternehmen,\n \n die\n \n von\n \n der\n \n BIG\n \n beherrscht\n \n werden, \n zum Vollkonsolidierungskreis:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Bundesimmobiliengesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Austrian Real Estate GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Austrian Real Estate Development GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n \"Muthgasse 18\" Liegenschaftsverwertung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kasernstra\u00dfe 29 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ICT Technologiepark Errichtungs- und Verwertungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Grutschgasse 1-3 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Technikerstra\u00dfe 12 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wimmergasse 17 und 21 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Schottenfeldgasse 34 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Beteiligungen GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Anzengrubergasse Errichtungs- und Verwertungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Institutsgeb\u00e4ude Sensengasse 1-3 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP eins Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP zwei Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP f\u00fcnf Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP acht Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Linke Wienzeile 216 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Hintere Zollamtsstra\u00dfe 17 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Geigergasse 5-9 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Engerthstra\u00dfe 216 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Landstra\u00dfer Hauptstra\u00dfe 148a Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Gerasdorfer Stra\u00dfe 105 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Enzenbergstra\u00dfe Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n N13 S3 Betreutes Wohnen Ges.m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wohnen am Esserweg Bautr\u00e4ger GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIOLA PARK Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE PARS GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DE PARS GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Management eins GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Management drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde Quartierentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kapuzinergasse Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Lasallestra\u00dfe 7a Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Feldkirchnerstra\u00dfe 4-6 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Schloss Biedermannsdorf Projektentwicklungsgesellschaft m.b.H. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Wunderburgstra\u00dfe 1 Projektentwicklungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Kudlichstra\u00dfe 27 Projektentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Lehrbachgasse 16-18 Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Lehrbachgasse 16-18 Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n InnoPlaza GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE BET VG VIER Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE BET VG F\u00dcNF Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kammanngasse 8 DEV Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Baumgartner Stra\u00dfe 3-5 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Korn Projektentwicklung eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Korn Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kleine Sperlgasse 5 GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kammanngasse 8 BET Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Derfflingerstra\u00dfe 2 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Grazer Stra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern H6 BP2 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vier-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vier-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF f\u00fcnf GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF neun-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF neun-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF elf-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF zw\u00f6lf-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF dreizehn GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vierzehn-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vierzehn-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde G\u00fcrtelb\u00f6gen GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Villa Schapira Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n SHS Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Artholdgasse Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Gudrunstra\u00dfe Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIERTEL ZWEI Entwicklung GmbH & Co Westkurve ZWEI KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n CB Krieau Deins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIERTEL ZWEI Entwicklung GmbH & Co TRV ZWEI KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Martin Luther-Kai 8 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Traungauergasse 9-13 Immobilien GmbH & Co KG \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Traungauergasse 9-13 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Felmayerpark Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FJK Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FJK ZWEI Management GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kolingasse 14-16 Liegenschaftsverwaltung GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n
\n

\n FLORA24 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG AD eins GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG Neue Technologien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchenviertel Projektentwicklung eins GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchenviertel Projektentwicklung zwei GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Sonnensteinstra\u00dfe 11-13 PE GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE WN Besitz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV WN Entwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern J6 Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern C1 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E16-Alpha Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E16-Beta Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern A15 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern F7 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E11 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern A3B Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FBG Alpha Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern GE59 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Stifterstra\u00dfe 19 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Br\u00fcnner 62 Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Engerthstra\u00dfe 119 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV VG SIEBENUNDZWANZIG Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV VG ACHTUNDZWANZIG Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Steinergasse 32 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Bauberger ZWEI Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Deutschland Development GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n WWE D1-Bauplatz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n WWE E-Bauplatz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE URBANIQ GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadtzentrum I GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadt Immo Projektentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadt Immo Projektentwicklung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Kirchner Kaserne Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchner Kaserne 30f Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchner Kaserne 30g Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE SWG Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FFDTV Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FPS Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FLI Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Sonnwendgasse 13 Errichtungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Management GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Holding GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Office Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Hotel Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Business Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Services Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Center Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Immobilien Invest GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Living GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Center GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Services GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Office GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Business GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n V22 Apartmentbetriebs Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n V22 Apartmentbetriebs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Berlin Zitadellenweg GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n
\n
\n \n
\n \n \n
\n 6.3\n Anteile an nach der Equity-\n Methode bilanzierten \n Unternehmen\n
\n
\n Zum\n \n Stichtag\n \n wurden\n \n im\n \n Rahmen\n \n der\n \n Equity-Bewertung \n 32\n \n (Vorjahr:\n \n 33)\n \n Unternehmen\n \n in\n \n den\n \n Konzernabschluss \n 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

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Aspanggr\u00fcnde Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF f\u00fcnf Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF neun-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n WSB BF neun-Beta Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF elf-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF zwei Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Toscana Verpachtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH & Co KG \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Wohnbau Eschenpark 1 GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n OIC - Open Innovation Center GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n NOE Central St. P\u00f6lten Verwertungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n St.\n

\n

\n P\u00f6l-\n

\n

\n ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n
\n

\n Nuss Errichtung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n BIG Liegenschaften Strasshof Verwertung und\n

\n

\n Entwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n
\n

\n Campus WU GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n
\n

\n Wien 3420 Aspern Development AG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n
\n

\n Schnirchgasse 9-9A GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP eins GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP zwei GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP vier GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung vier GmbH*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung f\u00fcnf GmbH in Liqu.*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n ERD38 TU GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Erdberger L\u00e4nde 36-38 Projektentwicklung GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Baubergerstrasse GmbH & Co. KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Baubergerstrasse Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Berlin Castle GmbH (vormals: ARE DEV VG DREIUNDZWANZIG Beteiligungsverwaltungs GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n
\n

\n BIG Pocket House GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Berlin\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * 100% Tochtergesellschaften der Schnirchgasse 9\u20139A GmbH&Co KG. Die Ergebnisse sind Bestandteil dieser Gesellschaft.\n

\n
\n
\n Alle\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten\n \n Unternehmen \n mit\n \n Ausnahme\n \n der\n \n Wien\n \n 3420\n \n Aspern\n \n Development\n \n AG \n und\n \n der\n \n OIC\n \n \u2013\n \n Open\n \n Innovation\n \n Center\n \n GmbH\n \n sind\n \n als \n Gemeinschaftsunternehmen\n \n zu\n \n qualifizieren.\n \n Die \n Qualifikation\n \n ergibt\n \n sich,\n \n unabh\u00e4ngig\n \n vom\n \n jeweiligen \n Anteilsbesitz,\n \n aus\n \n den\n \n vertraglichen\n \n Vereinbarungen\n \n zur \n gemeinschaftlichen F\u00fchrung des Unternehmens.\n
\n
\n \n \n
\n \n \n
\n Bei\n \n den\n \n Gesellschaften\n \n Campus\n \n WU\n \n GmbH,\n \n BIG \n Liegenschaften\n \n Strasshof\n \n Verwertung\n \n und\n \n Entwicklung \n GmbH,\n \n NOE\n \n Central\n \n St.\n \n P\u00f6lten\n \n Verwertungs\n \n GmbH\n \n und \n Berlin\n \n Castle\n \n GmbH\n \n (vormals:\n \n ARE\n \n DEV\n \n VG \n DREIUNDZWANZIG\n \n Beteiligungsverwaltungs\n \n GmbH) \n k\u00f6nnen\n \n alle\n \n wesentlichen\n \n Entscheidungen\n \n f\u00fcr\n \n die \n Gesellschaft\n \n nur\n \n mit\n \n dem/der\n \n jeweils\n \n anderen \n Gesellschafter*in\n \n gemeinsam\n \n getroffen\n \n werden.\n \n Daher \n sind\n \n diese\n \n Gesellschaften\n \n als\n \n Gemeinschaftsunternehmen \n zu klassifizieren.\n
\n Campus WU GmbH\n
\n
\n Aus\n \n Konzernsicht\n \n ist\n \n die\n \n Campus\n \n WU\n \n GmbH\n \n mit\n \n einem \n Anteil\n \n von\n \n rund\n \n 80 %\n \n am\n \n Gesamtwert\n \n der\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanzierten\n \n Unternehmen\n \n das\n \n wesentlichste \n Gemeinschaftsunternehmen.\n
\n
\n Die\n \n BIG\n \n (51 %)\n \n und\n \n die\n \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n (49 %) \n sind\n \n gemeinsam\n \n Gesellschafter*innen\n \n an\n \n diesem \n eigenst\u00e4ndigen\n \n Vehikel,\n \n das\n \n den\n \n Campus\n \n WU,\n \n der\n \n von\n \n der \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n als\n \n Hauptmieterin\n \n genutzt \n wird, betreibt. \n
\n
\n \u25a0\n Die Finanzierung dieses Projekts erfolgte \n ausschlie\u00dflich durch die BIG wie folgt: Gem\u00e4\u00df der im \n Syndikatsvertrag getroffenen Vereinbarung hat die \n BIG w\u00e4hrend der Errichtungsphase des WU-Neubaus \n Gro\u00dfmutterzusch\u00fcsse zu leisten, die die gesamten \n Errichtungskosten und 49 % der Anschaffungskosten \n des Grundst\u00fccks abdecken.\n
\n \u25a0\n Die restlichen 51 % der Anschaffungskosten des \n Grundst\u00fccks wurden von der BIG als zus\u00e4tzliche \n Kapitaleinlage in die Projektgesellschaft eingelegt.\n
\n
\n \u25a0\n Zur Finanzierung des Projekts wurden auf Seite der \n BIG insgesamt Kreditvertr\u00e4ge bei f\u00fcnf Kreditgebern \n sowie eine Namensschuldverschreibung \u00fcber ein \n Gesamtvolumen von TEUR 490.000,0 abgeschlossen, \n wovon TEUR 331.583,8 (Vorjahr: TEUR 350.941,1) noch \n ausstehen. S\u00e4mtliche Finanzierungen sehen eine \n Zweckbindung ausschlie\u00dflich f\u00fcr den Neubau der \n Geb\u00e4ude f\u00fcr die Wirtschaftsuniversit\u00e4t vor.\n
\n
\n Die\n \n Errichtungs-\n \n und\n \n die\n \n Finanzierungskosten\n \n der\n \n BIG \n werden\n \n im\n \n Laufe\n \n der\n \n 25-j\u00e4hrigen\n \n Vermietungsphase \n (Mietvertragsbeginn\n \n ist\n \n der\n \n 1. Oktober\n \n 2013)\n \n durch \n Zahlungen\n \n der\n \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n an\n \n die\n \n Campus \n WU\n \n GmbH\n \n und\n \n anschlie\u00dfend\n \n im\n \n Zuge\n \n von\n \n alinearen \n Aussch\u00fcttungen\n \n an\n \n die\n \n BIG\n \n bezahlt.\n \n Die\n \n alinearen \n Aussch\u00fcttungen\n \n der\n \n Campus\n \n WU\n \n setzen\n \n sich\n \n aus\n \n der \n Zahlung\n \n im\n \n Zusammenhang\n \n mit\n \n der\n \n laufenden \n Abschichtung\n \n des\n \n Beteiligungsanteils\n \n der\n \n BIG,\n \n die\n \n sich\n \n auf \n die\n \n Vorfinanzierung\n \n des\n \n Projekts\n \n bezieht,\n \n und\n \n aus\n \n einer \n Dividende zusammen.\n
\n
\n
\n
\n \n
\n \n 6.4\n Erstkonsolidierungen\n
\n
\n Folgende\n \n Erwerbe\n \n wurden\n \n im\n \n Bereich\n \n der\n \n BIG\n \n im\n \n laufenden \n Gesch\u00e4ftsjahr \n 2025 get\u00e4tigt:\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidie-rungsart*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Gr\u00fcndungs-/ Erwerbs-\n

\n

\n zeitpunkt\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Berlin\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EK\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.07.2025\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * VK = Vollkonsolidierung, EK = Equity-Konsolidierung\n

\n
\n
\n
\n
\n \n 6.5\n Konsolidierungskreis\u00e4nderungen\n
\n Im Gesch\u00e4ftsjahr \n 2025 ergaben sich keine \u00c4nderungen.\n
\n
\n \n
\n \n 6.6\n Endkonsolidierungen\n
\n Im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n erfolgten\n \n folgende \n Endkonsolidierungen:\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidie-rungsart*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Endkonsoli-\n

\n

\n dierungs-\n

\n

\n zeitpunkt\n

\n
\n

\n Perfekt A Beteiligungs GmbH in Liqu.\n \u00a0 \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EK\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.03.2025\n

\n
\n

\n Perfekt A Wohnbau GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EK\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.03.2025\n

\n
\n

\n Koralmblick M137 Bautr\u00e4ger GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n VK\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.06.2025\n

\n
\n

\n Beatrixgasse 11-17 GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n VK\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.12.2025\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * VK = Vollkonsolidierung, EK = Equitykonsolidierung\n

\n
\n
\n
\n
\n Die\n \n Perfekt\n \n A\n \n Beteiligungs\n \n GmbH\n \n und\n \n die\n \n Perfekt\n \n A \n Wohnbau\n \n GmbH\n \n wurden\n \n jeweils\n \n per\n \n 27. M\u00e4rz\n \n 2025\n \n und \n 29. M\u00e4rz 2025 liquidiert.\n
\n Die\n \n Koralmblick\n \n M137\n \n Bautr\u00e4ger\n \n GmbH\n \n wurde\n \n mit\n \n 13. Juni \n 2025\n \n in\n \n die\n \n Bundesimmobiliengesellschaft\n \n m.b.H. \n verschmolzen.\n
\n
\n Die\n \n Beatrixgasse\n \n 11-17\n \n GmbH\n \n wurde\n \n am\n \n 19. Dezember \n 2025 liquidiert.\n
\n
\n \n
\n \n 8.3\n Anteile an nach der Equity-\n Methode bilanzierten \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Campus WU GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 691,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 886,0\n

\n
\n

\n Wien 3420 Aspern Development AG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.556,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.092,5\n

\n
\n

\n BIG Liegenschaften Strasshof Verwertung und Entwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 805,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 921,2\n

\n
\n

\n ERD38 TU GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 283,3\n

\n
\n

\n Wohnbau Eschenpark 1 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 37,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 243,5\n

\n
\n

\n Perfekt A Wohnbau GmbH in Liqui\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n
\n

\n NOE Central St. P\u00f6lten Verwertungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 84,1\n

\n
\n

\n Nuss Errichtung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,2\n

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

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n TrIIIple Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 119,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 117,5\n

\n
\n

\n OIC - Open Innovation Center GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,5\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n
\n

\n Schnirchgasse 9-9A GmbH & CoKG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 822,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 259,8\n

\n
\n

\n VID Energie Infrastruktur GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,7\n

\n
\n

\n Perfekt A Beteiligungs GmbH in Liqui\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n WSB BF f\u00fcnf Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.908,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.322,9\n

\n
\n

\n WSB BF neun-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.416,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.856,6\n

\n
\n

\n Aspanggr\u00fcnde Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38,8\n

\n
\n

\n WSB BF elf-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.537,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.820,7\n

\n
\n

\n WSB BF zwei Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.089,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.638,4\n

\n
\n

\n Baubergerstrasse GmbH & Co. KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.843,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42.964,9\n

\n
\n

\n WSB BF neun-Beta Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.102,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.996,8\n

\n
\n

\n Erdberger L\u00e4nde 36-38 Projektentwicklung GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Toscana Verpachtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.197,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.162,0\n

\n
\n

\n VID Energie Infrastruktur GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.216,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.291,7\n

\n
\n

\n Baubergerstrasse Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n BIG Pocket House\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 59,1\n

\n
\n

\n Berlin Castle GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 973,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 773,5\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.417,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 436.850,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n
\n
\n
\n Die\n \n nachstehende\n \n Tabelle\n \n fasst\n \n die\n \n Finanzinformationen \n der\n \n Campus\n \n WU\n \n GmbH\n \n bzw.\n \n von\n \n deren\n \n Anteilen\n \n daran \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Eigentumsanteil\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51%\n

\n
\n

\n Langfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.600,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.500,0\n

\n
\n

\n Kurzfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.290,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.610,3\n

\n
\n

\n Langfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -14.606,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.288,4\n

\n
\n

\n Passive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -34.711,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.068,2\n

\n
\n

\n Kurzfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -843,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -679,3\n

\n
\n

\n Nettoverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 447.730,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 450.074,3\n

\n
\n

\n davon Anteil BIG (inkl. alinearer Zusch\u00fcsse)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n
\n

\n davon Anteil WU\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.903,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 89.499,7\n

\n
\n
\n
\n In\n \n den\n \n vorstehend\n \n angef\u00fchrten\n \n Verm\u00f6genswerten\n \n und \n Schulden sind folgende Betr\u00e4ge enthalten:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Liquide Mittel\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.983,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.395,7\n

\n
\n

\n Kurzfristige finanzielle Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n
\n \n
\n \n Die\n \n \u00dcberleitung\n \n vom\n \n anteiligen\n \n Nettoverm\u00f6gen\n \n stellt\n \n sich \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Anteil am Nettoverm\u00f6gen am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.799,6\n

\n
\n

\n Gesamtergebnis, das dem Konzern zuzurechnen ist\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.538,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.061,1\n

\n
\n

\n Erhaltene Dividende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.733,5\n

\n
\n

\n Abschichtung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n
\n

\n Anteil am Nettoverm\u00f6gen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

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

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.820,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.655,9\n

\n
\n

\n Periodenergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.977,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.963,0\n

\n
\n

\n Gesamtergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.977,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.963,0\n

\n
\n
\n
\n Der\n \n R\u00fcckgang\n \n des\n \n Periodenergebnisses\n \n der\n \n Campus\n \n WU \n GmbH\n \n ist\n \n auf\n \n das\n \n Neubewertungsergebnis\n \n in\n \n der \n Immobilie\n \n zur\u00fcckzuf\u00fchren,\n \n das\n \n in\n \n folgender\n \n Tabelle \n erl\u00e4utert 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Neubewertungsergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.100,0\n

\n
\n

\n Ertragsteuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.642,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.562,8\n

\n
\n
\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Entwicklung\n \n der \n Wertans\u00e4tze\n \n f\u00fcr\n \n s\u00e4mtliche\n \n Anteile\n \n an\n \n nach\n \n der\n \n Equity-\n Methode bilanzierten 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.191,5\n

\n
\n

\n Zugang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.084,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -42,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Konsolidierungskreis\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -23.170,1\n

\n
\n

\n Direkte Anteilsverk\u00e4ufe/Abschichtung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n
\n

\n Ver\u00e4nderungen Kapital durch Dividenden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.388,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.671,2\n

\n
\n

\n Ver\u00e4nderung Kapital durch Zuzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.986,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.202,2\n

\n
\n

\n Abwertungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.245,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Anteil am Jahresergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.515,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -506,4\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 436.850,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n
\n
\n
\n \n
\n Im\n \n Gesch\u00e4ftsjahr\n \n erfolgten\n \n Abwertungen\n \n auf\n \n in\n \n den \n Anteilen\n \n an\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n enthaltene\n \n aufgedeckte\n \n stille\n \n Reserven\n \n bzw. \n Firmenwerte,\n \n da\n \n deren\n \n erzielbare\n \n Betr\u00e4ge\n \n unter\n \n die \n jeweiligen Buchwerte gesunken sind.\n
\n
\n \n
\n
\n
\n \n Nicht beherrschende Anteile\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n Informationen\n \n zur \n Kolingasse\n \n 14\u201316\n \n Liegenschaftsverwaltung\n \n GmbH\n \n mit \n nicht\n \n beherrschenden\n \n Anteilen\n \n vor\n \n konzerninternen \n Eliminierungen. \n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Kolingasse 14-16 \n

\n

\n Liegenschaftsverwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Prozentsatz nicht beherrschende Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n
\n

\n Langfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n
\n

\n Kurzfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.839,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.782,8\n

\n
\n

\n Langfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -73.760,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -74.834,7\n

\n
\n

\n Kurzfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.410,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.484,2\n

\n
\n

\n Nettoverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.100,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.895,9\n

\n
\n

\n Nettoverm\u00f6gen der nicht beherrschenden Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.895,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.903,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.446,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.102,9\n

\n
\n

\n Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Gesamtergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordneter Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 992,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 811,8\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordnetes sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Cashflow aus der betrieblichen T\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.057,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.075,6\n

\n
\n

\n Cashflow aus der Investitionst\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Cashflow aus der Finanzierungst\u00e4tigkeit (Dividenden an nicht beherrschende Anteile: TEUR 0,0)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.078,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.438,1\n

\n
\n

\n Nettoerh\u00f6hung (Nettoabnahme) der Zahlungsmittel und Zahlungsmittel\u00e4quivalente\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 979,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 637,5\n

\n
\n
\n
\n \n
\n F\u00fcr\n \n Anspr\u00fcche\n \n aus\n \n Kauf-\n \n und\n \n Abtretungsvertr\u00e4gen\n \n von \n Projektgesellschaften\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n eine\n \n Garantie\n \n i.H.v.\n \n bis\n \n zu \n TEUR 3.675,0 gegeben.\n
\n
\n Im\n \n Rahmen\n \n der\n \n Abtretung\n \n der\n \n Anteile\n \n (Forward\n \n Sale)\n \n an \n einem\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n gegen\u00fcber\n \n der\n \n K\u00e4uferin\n \n zur \n Sicherstellung\n \n von\n \n Zahlungs-\n \n und \n Gew\u00e4hrleistungsanspr\u00fcchen\n \n eine\n \n Haftung\n \n bis\n \n zu\n \n einem \n H\u00f6chstbetrag von TEUR 800,0 \u00fcbernommen.\n
\n
\n Weiters\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development \n GmbH\n \n f\u00fcr\n \n ein\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziertes \n Unternehmen\n \n eine\n \n Haftung\n \n zur\n \n Sicherstellung\n \n von \n Forderungen\n \n und\n \n Anspr\u00fcchen\n \n aus\n \n einem\n \n Kreditvertrag\n \n bis \n zu einem H\u00f6chstbetrag von TEUR 9.800,0 \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n einen\n \n einger\u00e4umten\n \n Avalkreditrahmen\n \n eines\n \n nach\n \n der \n Equity-Methode\n \n bilanzierten\n \n Unternehmens\n \n besteht\n \n eine \n R\u00fcckhaftung von bis zu TEUR 158,1.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact423": { "value": "\n
\n \n 6.2\n Vollkonsolidierte Unternehmen\n
\n
\n Neben\n \n der\n \n BIG\n \n geh\u00f6ren\n \n 142\n \n (Vorjahr:\n \n 144) \n Tochterunternehmen,\n \n die\n \n von\n \n der\n \n BIG\n \n beherrscht\n \n werden, \n zum Vollkonsolidierungskreis:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Bundesimmobiliengesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Austrian Real Estate GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Austrian Real Estate Development GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n \"Muthgasse 18\" Liegenschaftsverwertung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kasernstra\u00dfe 29 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ICT Technologiepark Errichtungs- und Verwertungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Grutschgasse 1-3 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Technikerstra\u00dfe 12 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wimmergasse 17 und 21 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Schottenfeldgasse 34 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Beteiligungen GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Anzengrubergasse Errichtungs- und Verwertungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Institutsgeb\u00e4ude Sensengasse 1-3 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP eins Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP zwei Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP f\u00fcnf Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wildgarten BP acht Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Linke Wienzeile 216 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Hintere Zollamtsstra\u00dfe 17 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Geigergasse 5-9 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Engerthstra\u00dfe 216 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Landstra\u00dfer Hauptstra\u00dfe 148a Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Gerasdorfer Stra\u00dfe 105 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Enzenbergstra\u00dfe Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n N13 S3 Betreutes Wohnen Ges.m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Wohnen am Esserweg Bautr\u00e4ger GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIOLA PARK Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Q12 Projektentwicklung drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE PARS GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DE PARS GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Management eins GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Siemens\u00e4cker Management drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde Quartierentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kapuzinergasse Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Lasallestra\u00dfe 7a Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Feldkirchnerstra\u00dfe 4-6 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Schloss Biedermannsdorf Projektentwicklungsgesellschaft m.b.H. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Wunderburgstra\u00dfe 1 Projektentwicklungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Kudlichstra\u00dfe 27 Projektentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Lehrbachgasse 16-18 Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Lehrbachgasse 16-18 Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n InnoPlaza GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE BET VG VIER Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE BET VG F\u00dcNF Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kammanngasse 8 DEV Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Baumgartner Stra\u00dfe 3-5 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Korn Projektentwicklung eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Korn Projektentwicklung zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kleine Sperlgasse 5 GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kammanngasse 8 BET Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Derfflingerstra\u00dfe 2 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Grazer Stra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern H6 BP2 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF eins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF zwei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF drei GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vier-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vier-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF f\u00fcnf GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF neun-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF neun-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF elf-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF zw\u00f6lf-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF dreizehn GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vierzehn-Alpha GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde BF vierzehn-Beta GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspanggr\u00fcnde G\u00fcrtelb\u00f6gen GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Villa Schapira Entwicklungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n SHS Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Artholdgasse Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Gudrunstra\u00dfe Errichtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIERTEL ZWEI Entwicklung GmbH & Co Westkurve ZWEI KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n CB Krieau Deins GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n VIERTEL ZWEI Entwicklung GmbH & Co TRV ZWEI KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Martin Luther-Kai 8 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Traungauergasse 9-13 Immobilien GmbH & Co KG \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Traungauergasse 9-13 Immobilien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Felmayerpark Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FJK Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FJK ZWEI Management GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kolingasse 14-16 Liegenschaftsverwaltung GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n
\n

\n FLORA24 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG AD eins GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n BIG Neue Technologien GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchenviertel Projektentwicklung eins GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchenviertel Projektentwicklung zwei GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Sonnensteinstra\u00dfe 11-13 PE GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE WN Besitz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV WN Entwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern J6 Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern C1 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E16-Alpha Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E16-Beta Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern A15 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern F7 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern E11 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern A3B Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FBG Alpha Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Aspern GE59 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Stifterstra\u00dfe 19 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Br\u00fcnner 62 Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Engerthstra\u00dfe 119 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV VG SIEBENUNDZWANZIG Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE DEV VG ACHTUNDZWANZIG Beteiligungsverwaltungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Steinergasse 32 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Bauberger ZWEI Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE Deutschland Development GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n WWE D1-Bauplatz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n WWE E-Bauplatz GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE URBANIQ GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadtzentrum I GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadt Immo Projektentwicklung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n S\u00fcdstadt Immo Projektentwicklung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Kirchner Kaserne Projektentwicklungs GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchner Kaserne 30f Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Kirchner Kaserne 30g Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n ARE SWG Holding GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FFDTV Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FPS Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FLI Immobilien Verwaltung SW 13 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Sonnwendgasse 13 Errichtungsgesellschaft m.b.H.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Management GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Holding GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Office Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Hotel Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Business Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Services Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FoDo Center Beteiligung GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Immobilien Invest GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Living GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Center GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Services GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Office GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n FDO Business GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n V22 Apartmentbetriebs Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n V22 Apartmentbetriebs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n

\n Berlin Zitadellenweg GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,00\n

\n
\n
\n
\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact426": { "value": "\n
\n 6.3\n Anteile an nach der Equity-\n Methode bilanzierten \n Unternehmen\n
\n
\n Zum\n \n Stichtag\n \n wurden\n \n im\n \n Rahmen\n \n der\n \n Equity-Bewertung \n 32\n \n (Vorjahr:\n \n 33)\n \n Unternehmen\n \n in\n \n den\n \n Konzernabschluss \n 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

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Aspanggr\u00fcnde Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF f\u00fcnf Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF neun-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n WSB BF neun-Beta Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF elf-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF zwei Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Toscana Verpachtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH & Co KG \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Wohnbau Eschenpark 1 GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n OIC - Open Innovation Center GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n NOE Central St. P\u00f6lten Verwertungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n St.\n

\n

\n P\u00f6l-\n

\n

\n ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n
\n

\n Nuss Errichtung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n BIG Liegenschaften Strasshof Verwertung und\n

\n

\n Entwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n
\n

\n Campus WU GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n
\n

\n Wien 3420 Aspern Development AG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n
\n

\n Schnirchgasse 9-9A GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP eins GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP zwei GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP vier GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung vier GmbH*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung f\u00fcnf GmbH in Liqu.*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n ERD38 TU GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Erdberger L\u00e4nde 36-38 Projektentwicklung GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Baubergerstrasse GmbH & Co. KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Baubergerstrasse Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Berlin Castle GmbH (vormals: ARE DEV VG DREIUNDZWANZIG Beteiligungsverwaltungs GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n
\n

\n BIG Pocket House GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Berlin\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * 100% Tochtergesellschaften der Schnirchgasse 9\u20139A GmbH&Co KG. Die Ergebnisse sind Bestandteil dieser Gesellschaft.\n

\n
\n
\n Alle\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten\n \n Unternehmen \n mit\n \n Ausnahme\n \n der\n \n Wien\n \n 3420\n \n Aspern\n \n Development\n \n AG \n und\n \n der\n \n OIC\n \n \u2013\n \n Open\n \n Innovation\n \n Center\n \n GmbH\n \n sind\n \n als \n Gemeinschaftsunternehmen\n \n zu\n \n qualifizieren.\n \n Die \n Qualifikation\n \n ergibt\n \n sich,\n \n unabh\u00e4ngig\n \n vom\n \n jeweiligen \n Anteilsbesitz,\n \n aus\n \n den\n \n vertraglichen\n \n Vereinbarungen\n \n zur \n gemeinschaftlichen F\u00fchrung des Unternehmens.\n
\n
\n \n \n
\n Bei\n \n den\n \n Gesellschaften\n \n Campus\n \n WU\n \n GmbH,\n \n BIG \n Liegenschaften\n \n Strasshof\n \n Verwertung\n \n und\n \n Entwicklung \n GmbH,\n \n NOE\n \n Central\n \n St.\n \n P\u00f6lten\n \n Verwertungs\n \n GmbH\n \n und \n Berlin\n \n Castle\n \n GmbH\n \n (vormals:\n \n ARE\n \n DEV\n \n VG \n DREIUNDZWANZIG\n \n Beteiligungsverwaltungs\n \n GmbH) \n k\u00f6nnen\n \n alle\n \n wesentlichen\n \n Entscheidungen\n \n f\u00fcr\n \n die \n Gesellschaft\n \n nur\n \n mit\n \n dem/der\n \n jeweils\n \n anderen \n Gesellschafter*in\n \n gemeinsam\n \n getroffen\n \n werden.\n \n Daher \n sind\n \n diese\n \n Gesellschaften\n \n als\n \n Gemeinschaftsunternehmen \n zu klassifizieren.\n
\n Campus WU GmbH\n
\n
\n Aus\n \n Konzernsicht\n \n ist\n \n die\n \n Campus\n \n WU\n \n GmbH\n \n mit\n \n einem \n Anteil\n \n von\n \n rund\n \n 80 %\n \n am\n \n Gesamtwert\n \n der\n \n nach\n \n der\n \n Equity-\n Methode\n \n bilanzierten\n \n Unternehmen\n \n das\n \n wesentlichste \n Gemeinschaftsunternehmen.\n
\n
\n Die\n \n BIG\n \n (51 %)\n \n und\n \n die\n \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n (49 %) \n sind\n \n gemeinsam\n \n Gesellschafter*innen\n \n an\n \n diesem \n eigenst\u00e4ndigen\n \n Vehikel,\n \n das\n \n den\n \n Campus\n \n WU,\n \n der\n \n von\n \n der \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n als\n \n Hauptmieterin\n \n genutzt \n wird, betreibt. \n
\n
\n \u25a0\n Die Finanzierung dieses Projekts erfolgte \n ausschlie\u00dflich durch die BIG wie folgt: Gem\u00e4\u00df der im \n Syndikatsvertrag getroffenen Vereinbarung hat die \n BIG w\u00e4hrend der Errichtungsphase des WU-Neubaus \n Gro\u00dfmutterzusch\u00fcsse zu leisten, die die gesamten \n Errichtungskosten und 49 % der Anschaffungskosten \n des Grundst\u00fccks abdecken.\n
\n \u25a0\n Die restlichen 51 % der Anschaffungskosten des \n Grundst\u00fccks wurden von der BIG als zus\u00e4tzliche \n Kapitaleinlage in die Projektgesellschaft eingelegt.\n
\n
\n \u25a0\n Zur Finanzierung des Projekts wurden auf Seite der \n BIG insgesamt Kreditvertr\u00e4ge bei f\u00fcnf Kreditgebern \n sowie eine Namensschuldverschreibung \u00fcber ein \n Gesamtvolumen von TEUR 490.000,0 abgeschlossen, \n wovon TEUR 331.583,8 (Vorjahr: TEUR 350.941,1) noch \n ausstehen. S\u00e4mtliche Finanzierungen sehen eine \n Zweckbindung ausschlie\u00dflich f\u00fcr den Neubau der \n Geb\u00e4ude f\u00fcr die Wirtschaftsuniversit\u00e4t vor.\n
\n
\n Die\n \n Errichtungs-\n \n und\n \n die\n \n Finanzierungskosten\n \n der\n \n BIG \n werden\n \n im\n \n Laufe\n \n der\n \n 25-j\u00e4hrigen\n \n Vermietungsphase \n (Mietvertragsbeginn\n \n ist\n \n der\n \n 1. Oktober\n \n 2013)\n \n durch \n Zahlungen\n \n der\n \n Wirtschaftsuniversit\u00e4t\n \n Wien\n \n an\n \n die\n \n Campus \n WU\n \n GmbH\n \n und\n \n anschlie\u00dfend\n \n im\n \n Zuge\n \n von\n \n alinearen \n Aussch\u00fcttungen\n \n an\n \n die\n \n BIG\n \n bezahlt.\n \n Die\n \n alinearen \n Aussch\u00fcttungen\n \n der\n \n Campus\n \n WU\n \n setzen\n \n sich\n \n aus\n \n der \n Zahlung\n \n im\n \n Zusammenhang\n \n mit\n \n der\n \n laufenden \n Abschichtung\n \n des\n \n Beteiligungsanteils\n \n der\n \n BIG,\n \n die\n \n sich\n \n auf \n die\n \n Vorfinanzierung\n \n des\n \n Projekts\n \n bezieht,\n \n und\n \n aus\n \n einer \n Dividende zusammen.\n
\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact424": { "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 Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n Aspanggr\u00fcnde Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF f\u00fcnf Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF neun-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Gesellschaft\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sitz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hr-\n

\n

\n ung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Direkte Quote\n

\n

\n in % Vor-\n

\n

\n jahr\n

\n
\n

\n WSB BF neun-Beta Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF elf-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n WSB BF zwei Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Toscana Verpachtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH & Co KG \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n Wohnbau Eschenpark 1 GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,00\n

\n
\n

\n OIC - Open Innovation Center GmbH \n

\n 		\n

\n \u00a0\n

\n 		\n

\n Linz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n NOE Central St. P\u00f6lten Verwertungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n St.\n

\n

\n P\u00f6l-\n

\n

\n ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 67,58\n

\n
\n

\n Nuss Errichtung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n BIG Liegenschaften Strasshof Verwertung und\n

\n

\n Entwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55,00\n

\n
\n

\n Campus WU GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51,00\n

\n
\n

\n Wien 3420 Aspern Development AG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,60\n

\n
\n

\n Schnirchgasse 9-9A GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP eins GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP zwei GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE BP vier GmbH & Co OG*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung vier GmbH*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n TRIIIPLE Beteiligung f\u00fcnf GmbH in Liqu.*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45,00\n

\n
\n

\n ERD38 TU GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Erdberger L\u00e4nde 36-38 Projektentwicklung GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n VID Energie Infrastruktur GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n Baubergerstrasse GmbH & Co. KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Baubergerstrasse Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n M\u00fcn-\n

\n

\n chen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40,00\n

\n
\n

\n Berlin Castle GmbH (vormals: ARE DEV VG DREIUNDZWANZIG Beteiligungsverwaltungs GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 74,90\n

\n
\n

\n BIG Pocket House GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Berlin\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * 100% Tochtergesellschaften der Schnirchgasse 9\u20139A GmbH&Co KG. Die Ergebnisse sind Bestandteil dieser Gesellschaft.\n

\n
\n
\n Alle\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten\n \n Unternehmen \n mit\n \n Ausnahme\n \n der\n \n Wien\n \n 3420\n \n Aspern\n \n Development\n \n AG \n und\n \n der\n \n OIC\n \n \u2013\n \n Open\n \n Innovation\n \n Center\n \n GmbH\n \n sind\n \n als \n Gemeinschaftsunternehmen\n \n zu\n \n qualifizieren.\n \n Die \n Qualifikation\n \n ergibt\n \n sich,\n \n unabh\u00e4ngig\n \n vom\n \n jeweiligen \n Anteilsbesitz,\n \n aus\n \n den\n \n vertraglichen\n \n Vereinbarungen\n \n zur \n gemeinschaftlichen F\u00fchrung des Unternehmens.\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact437": { "value": "\n \n
\n 7.1.1\n Umsatzerl\u00f6se\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 129.028,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 135.022,7\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.252,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.916,9\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.980,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.814,0\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 747,8\n

\n
\n

\n Erl\u00f6se aus dem Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.528,4\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 237,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 173,1\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.534,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.895,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n
\n
\n
\n In\n \n den\n \n Umsatzerl\u00f6sen\n \n sind\n \n Erl\u00f6se\n \n aus\n \n Vermietung,\n \n die \n ausschlie\u00dflich\n \n Erl\u00f6se\n \n nach\n \n IFRS 16\n \n i.H.v.\n \n TEUR \n 1.186.235,4 \n (Vorjahr:\n \n TEUR \n 1.169.901,2)\n \n betreffen,\n \n und\n \n \n Erl\u00f6se\n \n nach \n IFRS 15\n \n i.H.v.\n \n TEUR \n 430.398,6\n \n (Vorjahr:\n \n TEUR \n 363.461,8)\n \n \n enthalten.\n
\n Der\n \n offene\n \n Auftragsbestand\n \n f\u00fcr\n \n Bauprojekte\n \n betr\u00e4gt\n \n zum \n 31.\n \n Dezember\n \n 2025\n \n TEUR 314.119,1\n \n (Vorjahr: \n TEUR 64.568,4).\n \n
\n Die\n \n folgende\n \n Tabelle\n \n zeigt\n \n die\n \n Aufgliederung\n \n der \n Umsatzerl\u00f6se des Konzerns:\n
\n \n
\n
\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.978,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 257.551,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.992,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -397,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 262.145,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.889,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.186.235,4\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.331,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.073,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.284,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -111,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.246,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.549,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 129.028,1\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.358,6\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.520,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.440,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.554,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.823,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.252,0\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.050,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.920,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.930,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.980,6\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.760,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.651,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.866,8\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 809,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -571,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 237,9\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.186,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.715,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.224,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.634,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.304,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.956,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.534,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.247.994,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 323.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77.491,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.144,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397.080,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -28.441,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.616.634,0\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n BIG Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Bestand konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Entwicklung konsolidiert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-\n

\n

\n ungs\u00fcber-\n

\n

\n leitung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n ARE Teilkonzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konsolidier-ungseffekte BIG Konzern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Konzern\n \u00a0 \n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Erl\u00f6se aus Vermietung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 917.658,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 254.087,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.298,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -391,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 256.995,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.752,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.169.901,2\n

\n
\n

\n Erl\u00f6se aus Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 79.478,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.221,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.132,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.251,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.707,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 135.022,7\n

\n
\n

\n Erl\u00f6se aus Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111.363,2\n

\n
\n

\n Erl\u00f6se aus Hausverwaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.105,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.264,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.417,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.606,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.916,9\n

\n
\n

\n Erl\u00f6se aus Facility Services\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.043,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.757,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.770,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35.814,0\n

\n
\n

\n Erl\u00f6se aus Baubetreuung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.490,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.742,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 747,8\n

\n
\n

\n Erl\u00f6se aus Verkauf von Immobilien des Umlaufverm\u00f6gens\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.504,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.528,4\n

\n
\n

\n Erl\u00f6se aus Raummanagement\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 679,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -506,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 173,1\n

\n
\n

\n Erl\u00f6se sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.383,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.617,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.755,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.160,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.648,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.895,8\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.191.202,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 326.949,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.401,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.250,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -26.939,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.533.363,0\n

\n
\n
\n
\n \n
\n
\n \n \n \n 7.1.2\n Bestandsver\u00e4nderung\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Investitionen in kurzfristige Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.854,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 190.439,1\n

\n
\n

\n Immobilienbestand kurzfristiges Immobilienverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.076,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37.368,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 134.778,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.071,0\n

\n
\n
\n
\n \n \n \n
\n 7.1.3\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Aktivierte Eigenleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.730,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.664,0\n

\n
\n

\n Ertr\u00e4ge aus Weiterverrechnung an Dritte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228,1\n

\n
\n

\n Ertr\u00e4ge aus Schadensf\u00e4llen Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.199,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.180,6\n

\n
\n

\n \u00dcbrige Ertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.372,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.974,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.413,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.047,2\n

\n
\n
\n
\n \n \n
\n \n \n \n \n
\n 7.1.4\n Ergebnis aus dem Abgang von \n Immobilienverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Ertr\u00e4ge aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.921,5\n

\n
\n

\n Verlust aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.082,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -720,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -374,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.200,7\n

\n
\n
\n
\n 7.1.5\n Materialaufwand\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Instandhaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -261.874,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -248.989,4\n

\n
\n

\n Aufwand f\u00fcr Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -125.870,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -100.324,2\n

\n
\n

\n Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -147.694,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.819,8\n

\n
\n

\n Bezogene Leistungen Bundes-/Landesbeamte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.192,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.961,3\n

\n
\n

\n Herstellkosten Umlaufverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -176.354,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.439,3\n

\n
\n

\n \u00dcbrige sonstige bezogene Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.331,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.740,4\n

\n
\n

\n Skontoertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 314,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 318,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -733.004,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -690.956,0\n

\n
\n
\n \n \n \n \n \n Bei\n \n den\n \n bezogenen\n \n Leistungen\n \n Bundes-/Landesbeamte \n handelt es sich um die Abgeltung von Geh\u00e4ltern.\n
\n Bei\n \n den\n \n anderen\n \n genannten\n \n Aufwandsarten,\n \n mit \n Ausnahme\n \n der\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und\n \n der \n Mieterinvestitionen,\n \n handelt\n \n es\n \n sich\n \n vor\n \n allem\n \n um \n betriebliche\n \n Aufwendungen,\n \n die\n \n den\n \n als\n \n Finanzinvestition \n gehaltenen\n \n Immobilien,\n \n mit\n \n denen\n \n Mieteinnahmen\n \n erzielt \n wurden, direkt zurechenbar sind.\n
\n
\n In\n \n den\n \n Aufwendungen\n \n f\u00fcr\n \n Betriebs-\n \n und\n \n Heizkosten\n \n sind \n TEUR 14.069,8\n \n (Vorjahr:\n \n TEUR 15.618,9)\n \n Leerstandskosten \n enthalten,\n \n die\n \n nach\n \n den\n \n anwendbaren\n \n Vorschriften\n \n seitens \n des Eigent\u00fcmers nicht weiter-verrechnet werden k\u00f6nnen.\n
\n
\n In\n \n den\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und \n Mieterinvestitionen\n \n sind\n \n Investitionen\n \n in\n \n das\n \n kurzfristige \n Immobilienverm\u00f6gen\n \n enthalten,\n \n die\n \n im\n \n Zusammenhang \n mit den Bestandsver\u00e4nderungen stehen.\n
\n \n
\n 7.1.6\n 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 \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n L\u00f6hne\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -291,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,4\n

\n
\n

\n Geh\u00e4lter\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90.097,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -80.807,0\n

\n
\n

\n Aufwand f\u00fcr Abfertigung und Altersversorgung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.155,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.950,2\n

\n
\n

\n Lohnnebenkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -22.519,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.360,5\n

\n
\n

\n Sonstiger Sozialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.661,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.724,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.635,1\n

\n
\n
\n
\n \n \n \n \n \n \n \n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Mitarbeitendenvorsorgekasse \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR \n 1.234,1\n \n (Vorjahr: \n TEUR \n 1.111,9)\n \n und\n \n wurden\n \n sofort\n \n aufwandswirksam \n erfasst.\n
\n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Pensionskasse\n \n betrugen\n \n im\n \n Jahr\n \n 2025 \n TEUR \n 699,3 (Vorjahr: TEUR \n 624,9).\n
\n \n
\n \n \n \n \n \n \n \n \n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n \n \n \n \n
\n 7.1.8\n Auf-/Abwertung Vorratsverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -66.580,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n

\n Aufwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 890,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.690,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n der\n \n Auf-/Abwertung \n Vorratsverm\u00f6gen\n \n sind\n \n unter\n \n Punkt\n \n 8.5\n \n Vorr\u00e4te \n beschrieben.\n
\n \n \n
\n 7.1.9\n Neubewertungsergebnis\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Gewinn aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.230.663,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 669.244,3\n

\n
\n

\n Verlust aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.069.137,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -242.513,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n des \n Neubewertungsergebnisses\n \n sind\n \n unter\n \n Punkt\n \n 8.1\n \n Als \n Finanzinvestition gehaltene Immobilien beschrieben.\n \n \n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact427": { "value": "\n Erl\u00f6se\n \n nach \n IFRS 15\n \n i.H.v.\n \n TEUR \n 430.398,6\n \n (Vorjahr:\n \n TEUR \n 363.461,8)\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact428": { "value": "\n 7.1.2\n Bestandsver\u00e4nderung\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Investitionen in kurzfristige Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.854,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 190.439,1\n

\n
\n

\n Immobilienbestand kurzfristiges Immobilienverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.076,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37.368,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 134.778,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.071,0\n

\n
\n
\n
\n \n
\n 7.1.8\n Auf-/Abwertung Vorratsverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -66.580,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n

\n Aufwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 890,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.690,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n der\n \n Auf-/Abwertung \n Vorratsverm\u00f6gen\n \n sind\n \n unter\n \n Punkt\n \n 8.5\n \n Vorr\u00e4te \n beschrieben.\n
\n \n
\n \n 8.5\n Vorr\u00e4te\n
\n
\n Die\n \n Vorr\u00e4te\n \n betreffen\n \n vor\n \n allem\n \n Immobilien,\n \n die\n \n zu \n Handelszwecken\n \n gehalten\n \n werden.\n \n Diese\n \n werden\n \n mit\n \n dem \n niedrigeren\n \n Wert\n \n aus\n \n Anschaffungs-\n \n oder \n Herstellungskosten\n \n und\n \n Nettover\u00e4u\u00dferungswert \n 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 \n \n \n
\n

\n Vorr\u00e4te Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 692.893,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 312.490,3\n

\n
\n

\n Abgang/Zugang aus \u00c4nderung des Konsolidierungskreises\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 264.911,8\n

\n
\n

\n Umgliederung zwischen IAS 40/IAS 16 und IAS 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -18.751,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -30.212,8\n

\n
\n

\n Auf-/Abwertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.690,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n

\n Bestandsver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 134.778,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.071,0\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 743.229,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 692.893,6\n

\n
\n
\n Die\n \n Abwertungen\n \n resultieren\n \n vor\n \n allem\n \n aus\n \n den \n Gewerbefl\u00e4chen,\n \n deren\n \n Realisierungswahrscheinlichkeit \n sich im Laufe des Jahres 2025 deutlich verringert hat.\n
\n
\n F\u00fcr\n \n TEUR 383.926,7\n \n (Vorjahr:\n \n TEUR 596.476,8)\n \n der\n \n zu \n Handelszwecken\n \n gehaltenen\n \n Immobilien\n \n wird\n \n eine \n Realisierung nach mehr als 12 Monaten erwartet. \n
\n \n
\n Es\n \n wurden\n \n TEUR \n 13.222,0\n \n (Vorjahr:\n \n TEUR \n 20.483,0)\n \n an \n Fremdkapitalkosten\n \n mit\n \n einem\n \n durchschnittlichen \n Zinssatz\n \n von\n \n 3,49 %\n \n (Vorjahr:\n \n 3,96 %)\n \n bei\n \n zu \n Handelszwecken\n \n gehaltenen\n \n Immobilien\n \n auf\n \n die \n Herstellungskosten aktiviert.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact438": { "value": "\n \n
\n 7.1.3\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Aktivierte Eigenleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.730,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.664,0\n

\n
\n

\n Ertr\u00e4ge aus Weiterverrechnung an Dritte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228,1\n

\n
\n

\n Ertr\u00e4ge aus Schadensf\u00e4llen Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.199,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.180,6\n

\n
\n

\n \u00dcbrige Ertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.372,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.974,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.413,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.047,2\n

\n
\n
\n
\n \n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact436": { "value": "\n
\n 7.1.3\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Aktivierte Eigenleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.730,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.664,0\n

\n
\n

\n Ertr\u00e4ge aus Weiterverrechnung an Dritte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 111,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228,1\n

\n
\n

\n Ertr\u00e4ge aus Schadensf\u00e4llen Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.199,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.180,6\n

\n
\n

\n \u00dcbrige Ertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.372,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.974,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.413,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.047,2\n

\n
\n
\n
\n \n \n
\n \n \n \n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact434": { "value": "\n \n
\n 7.1.4\n Ergebnis aus dem Abgang von \n Immobilienverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Ertr\u00e4ge aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.921,5\n

\n
\n

\n Verlust aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.082,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -720,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -374,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.200,7\n

\n
\n
\n
\n 7.1.5\n Materialaufwand\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Instandhaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -261.874,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -248.989,4\n

\n
\n

\n Aufwand f\u00fcr Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -125.870,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -100.324,2\n

\n
\n

\n Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -147.694,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.819,8\n

\n
\n

\n Bezogene Leistungen Bundes-/Landesbeamte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.192,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.961,3\n

\n
\n

\n Herstellkosten Umlaufverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -176.354,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.439,3\n

\n
\n

\n \u00dcbrige sonstige bezogene Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.331,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.740,4\n

\n
\n

\n Skontoertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 314,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 318,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -733.004,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -690.956,0\n

\n
\n
\n \n \n \n Bei\n \n den\n \n bezogenen\n \n Leistungen\n \n Bundes-/Landesbeamte \n handelt es sich um die Abgeltung von Geh\u00e4ltern.\n
\n Bei\n \n den\n \n anderen\n \n genannten\n \n Aufwandsarten,\n \n mit \n Ausnahme\n \n der\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und\n \n der \n Mieterinvestitionen,\n \n handelt\n \n es\n \n sich\n \n vor\n \n allem\n \n um \n betriebliche\n \n Aufwendungen,\n \n die\n \n den\n \n als\n \n Finanzinvestition \n gehaltenen\n \n Immobilien,\n \n mit\n \n denen\n \n Mieteinnahmen\n \n erzielt \n wurden, direkt zurechenbar sind.\n
\n
\n In\n \n den\n \n Aufwendungen\n \n f\u00fcr\n \n Betriebs-\n \n und\n \n Heizkosten\n \n sind \n TEUR 14.069,8\n \n (Vorjahr:\n \n TEUR 15.618,9)\n \n Leerstandskosten \n enthalten,\n \n die\n \n nach\n \n den\n \n anwendbaren\n \n Vorschriften\n \n seitens \n des Eigent\u00fcmers nicht weiter-verrechnet werden k\u00f6nnen.\n
\n
\n In\n \n den\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und \n Mieterinvestitionen\n \n sind\n \n Investitionen\n \n in\n \n das\n \n kurzfristige \n Immobilienverm\u00f6gen\n \n enthalten,\n \n die\n \n im\n \n Zusammenhang \n mit den Bestandsver\u00e4nderungen stehen.\n
\n \n
\n 7.1.6\n 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 \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n L\u00f6hne\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -291,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,4\n

\n
\n

\n Geh\u00e4lter\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90.097,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -80.807,0\n

\n
\n

\n Aufwand f\u00fcr Abfertigung und Altersversorgung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.155,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.950,2\n

\n
\n

\n Lohnnebenkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -22.519,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.360,5\n

\n
\n

\n Sonstiger Sozialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.661,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.724,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.635,1\n

\n
\n
\n
\n \n \n \n \n \n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Mitarbeitendenvorsorgekasse \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR \n 1.234,1\n \n (Vorjahr: \n TEUR \n 1.111,9)\n \n und\n \n wurden\n \n sofort\n \n aufwandswirksam \n erfasst.\n
\n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Pensionskasse\n \n betrugen\n \n im\n \n Jahr\n \n 2025 \n TEUR \n 699,3 (Vorjahr: TEUR \n 624,9).\n
\n \n
\n \n \n \n \n \n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n \n \n \n \n
\n 7.1.8\n Auf-/Abwertung Vorratsverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -66.580,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n

\n Aufwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 890,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.690,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n der\n \n Auf-/Abwertung \n Vorratsverm\u00f6gen\n \n sind\n \n unter\n \n Punkt\n \n 8.5\n \n Vorr\u00e4te \n beschrieben.\n
\n \n \n
\n 7.1.9\n Neubewertungsergebnis\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Gewinn aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.230.663,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 669.244,3\n

\n
\n

\n Verlust aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.069.137,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -242.513,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n des \n Neubewertungsergebnisses\n \n sind\n \n unter\n \n Punkt\n \n 8.1\n \n Als \n Finanzinvestition gehaltene Immobilien beschrieben.\n \n \n
\n \n \n \n \n \n 7.1.10\n Finanzaufwendungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.392,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.988,4\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige Finanzaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.873,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.495,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -160.325,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.484,0\n

\n
\n
\n
\n In\n \n den\n \n Zinsaufwendungen\n \n sind\n \n Zinsen\n \n aus\n \n der\n \n Aufzinsung \n von\n \n langfristigen\n \n R\u00fcckstellungen\n \n i.H.v.\n \n TEUR \n 2.598,0 \n (Vorjahr: TEUR \n 3.213,2) enthalten. \n
\n \n \n \n
\n Im\n \n Vorjahr\n \n war\n \n in\n \n den\n \n sonstigen\n \n Finanzaufwendungen\n \n die \n Abwertung\n \n der\n \n Beteiligung\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH i.H.v. TEUR 4.305,1 enthalten.\n
\n
\n \n
\n \n
\n \n
\n \n \n
\n Der\n \n im\n \n Gewinn\n \n der\n \n Periode\n \n erfasste\n \n Steueraufwand\n \n setzt \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n K\u00f6rperschaftsteuer (aktuelles Jahr)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -98.176,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.643,3\n

\n
\n

\n K\u00f6rperschaftsteuer (Vorjahre)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.180,5\n

\n
\n

\n Kapitalertragssteuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,1\n

\n
\n

\n Ver\u00e4nderung der latenten Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -96.958,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -150.436,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -194.080,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -278.260,0\n

\n
\n
\n
\n \n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact433": { "value": "\n
\n 7.1.4\n Ergebnis aus dem Abgang von \n Immobilienverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Ertr\u00e4ge aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.921,5\n

\n
\n

\n Verlust aus Anlagenabgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.082,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -720,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -374,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.200,7\n

\n
\n
\n
\n 7.1.5\n Materialaufwand\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Instandhaltung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -261.874,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -248.989,4\n

\n
\n

\n Aufwand f\u00fcr Mieterinvestitionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -125.870,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -100.324,2\n

\n
\n

\n Betriebs- und Heizkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -147.694,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.819,8\n

\n
\n

\n Bezogene Leistungen Bundes-/Landesbeamte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.192,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.961,3\n

\n
\n

\n Herstellkosten Umlaufverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -176.354,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.439,3\n

\n
\n

\n \u00dcbrige sonstige bezogene Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.331,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -11.740,4\n

\n
\n

\n Skontoertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 314,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 318,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -733.004,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -690.956,0\n

\n
\n
\n \n Bei\n \n den\n \n bezogenen\n \n Leistungen\n \n Bundes-/Landesbeamte \n handelt es sich um die Abgeltung von Geh\u00e4ltern.\n
\n Bei\n \n den\n \n anderen\n \n genannten\n \n Aufwandsarten,\n \n mit \n Ausnahme\n \n der\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und\n \n der \n Mieterinvestitionen,\n \n handelt\n \n es\n \n sich\n \n vor\n \n allem\n \n um \n betriebliche\n \n Aufwendungen,\n \n die\n \n den\n \n als\n \n Finanzinvestition \n gehaltenen\n \n Immobilien,\n \n mit\n \n denen\n \n Mieteinnahmen\n \n erzielt \n wurden, direkt zurechenbar sind.\n
\n
\n In\n \n den\n \n Aufwendungen\n \n f\u00fcr\n \n Betriebs-\n \n und\n \n Heizkosten\n \n sind \n TEUR 14.069,8\n \n (Vorjahr:\n \n TEUR 15.618,9)\n \n Leerstandskosten \n enthalten,\n \n die\n \n nach\n \n den\n \n anwendbaren\n \n Vorschriften\n \n seitens \n des Eigent\u00fcmers nicht weiter-verrechnet werden k\u00f6nnen.\n
\n
\n In\n \n den\n \n Herstellkosten\n \n Umlaufverm\u00f6gen\n \n und \n Mieterinvestitionen\n \n sind\n \n Investitionen\n \n in\n \n das\n \n kurzfristige \n Immobilienverm\u00f6gen\n \n enthalten,\n \n die\n \n im\n \n Zusammenhang \n mit den Bestandsver\u00e4nderungen stehen.\n
\n \n
\n 7.1.6\n 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 \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n L\u00f6hne\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -291,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,4\n

\n
\n

\n Geh\u00e4lter\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90.097,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -80.807,0\n

\n
\n

\n Aufwand f\u00fcr Abfertigung und Altersversorgung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.155,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.950,2\n

\n
\n

\n Lohnnebenkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -22.519,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.360,5\n

\n
\n

\n Sonstiger Sozialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.661,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.724,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.635,1\n

\n
\n
\n
\n \n \n \n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Mitarbeitendenvorsorgekasse \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR \n 1.234,1\n \n (Vorjahr: \n TEUR \n 1.111,9)\n \n und\n \n wurden\n \n sofort\n \n aufwandswirksam \n erfasst.\n
\n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Pensionskasse\n \n betrugen\n \n im\n \n Jahr\n \n 2025 \n TEUR \n 699,3 (Vorjahr: TEUR \n 624,9).\n
\n \n
\n \n \n \n \n \n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n \n \n \n \n
\n 7.1.8\n Auf-/Abwertung Vorratsverm\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -66.580,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n

\n Aufwertung Vorratsverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 890,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -65.690,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.366,7\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n der\n \n Auf-/Abwertung \n Vorratsverm\u00f6gen\n \n sind\n \n unter\n \n Punkt\n \n 8.5\n \n Vorr\u00e4te \n beschrieben.\n
\n \n \n
\n 7.1.9\n Neubewertungsergebnis\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Gewinn aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.230.663,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 669.244,3\n

\n
\n

\n Verlust aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.069.137,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -242.513,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n des \n Neubewertungsergebnisses\n \n sind\n \n unter\n \n Punkt\n \n 8.1\n \n Als \n Finanzinvestition gehaltene Immobilien beschrieben.\n \n \n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact429": { "value": "\n
\n 7.1.6\n 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 \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n L\u00f6hne\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -291,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,4\n

\n
\n

\n Geh\u00e4lter\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90.097,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -80.807,0\n

\n
\n

\n Aufwand f\u00fcr Abfertigung und Altersversorgung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.155,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.950,2\n

\n
\n

\n Lohnnebenkosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -22.519,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.360,5\n

\n
\n

\n Sonstiger Sozialaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.661,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.724,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -105.635,1\n

\n
\n
\n
\n \n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Mitarbeitendenvorsorgekasse \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR \n 1.234,1\n \n (Vorjahr: \n TEUR \n 1.111,9)\n \n und\n \n wurden\n \n sofort\n \n aufwandswirksam \n erfasst.\n
\n
\n Die\n \n Zahlungen\n \n in\n \n die\n \n Pensionskasse\n \n betrugen\n \n im\n \n Jahr\n \n 2025 \n TEUR \n 699,3 (Vorjahr: TEUR \n 624,9).\n
\n \n
\n \n 8.9\n Personalr\u00fcckstellungen\n
\n
\n Die\n \n langfristigen\n \n Personalr\u00fcckstellungen\n \n betreffen\n \n den \n Barwert der Verpflichtungen f\u00fcr:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abfertigungsverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n
\n

\n Pensionszahlungsverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 661,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n
\n

\n Jubil\u00e4umsgeldverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.996,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.759,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.073,6\n

\n
\n
\n
\n Noch\n \n nicht\n \n konsumierte\n \n Urlaube\n \n per\n \n 31.\n \n Dezember\n \n 2025 \n i.H.v.\n \n TEUR \n 7.059,6\n \n (Vorjahr:\n \n TEUR \n 6.265,5)\n \n sind\n \n unter\n \n den \n kurzfristigen Personalr\u00fcckstellungen ausgewiesen.\n
\n
\n R\u00fcckstellungen f\u00fcr Abfertigungen\n
\n \n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Abfertigungen \n wird\n \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n nach\n \n der\n \n Methode\n \n der \n Anwartschaftsbarwertverfahren\n \n durchgef\u00fchrt,\n \n unter \n Zugrundelegung\n \n eines\n \n Rechnungszinssatzes\n \n von\n \n 3,74 % \n (Vorjahr:\n \n 3,13 %),\n \n k\u00fcnftig\n \n erwarteter\n \n Bezugserh\u00f6hungen \n von\n \n 3,25 %\n \n (Vorjahr:\n \n 3,25 %)\n \n und\n \n eines\n \n Pensionsalters\n \n von \n 63,0\n \n Jahren\n \n (Vorjahr:\n \n 62,0\n \n Jahren)\n \n bei\n \n Frauen\n \n und\n \n M\u00e4nnern. \n Die\n \n Fluktuationsrate\n \n ist\n \n altersabh\u00e4ngig\n \n gestaffelt\n \n und \n betr\u00e4gt\n \n zwischen\n \n 1,0 %\n \n und\n \n 7,5 %\n \n (Vorjahr:\n \n 1,0 %\n \n bis\n \n 7,5 %). \n Hinsichtlich\n \n der\n \n Sterbewahrscheinlichkeit\n \n kommen\n \n die \n Berechnungstafeln AV\u00d6 2018-P zur Anwendung.\n
\n
\n \n \n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr \n Abfertigungszahlungen hat sich wie folgt entwickelt:\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Abfertigungsverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.922,0\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 221,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 231,0\n

\n
\n

\n Dienstzeitaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 136,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156,2\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -120,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 394,7\n

\n
\n

\n Abfertigungszahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -422,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -417,6\n

\n
\n

\n Barwert der Abfertigungsverpflichtungen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n lag\n \n die\n \n gewichtete \n durchschnittliche\n \n Restlaufzeit\n \n der\n \n Verpflichtung\n \n bei\n \n 7,3 \n Jahren (Vorjahr: \n 7,2 Jahre).\n
\n
\n Die\n \n erwarteten\n \n k\u00fcnftigen\n \n Auszahlungen\n \n aus\n \n dem\n \n Plan\n \n f\u00fcr \n das\n \n Gesch\u00e4ftsjahr\n \n 2026\n \n betragen\n \n TEUR \n 53,0\n \n (Vorjahr: \n TEUR \n 330,3).\n
\n
\n R\u00fcckstellungen f\u00fcr Pensionen\n
\n \n
\n Die\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Pensionen\n \n werden\n \n nach\n \n dem \n Anwartschaftsbarwertverfahren\n \n auf\n \n Basis\n \n eines\n \n Zinssatzes \n von\n \n 3,74 %\n \n (Vorjahr:\n \n 3,13 %)\n \n unter\n \n Zugrundelegung\n \n der \n Berechnungstafeln\n \n AV\u00d6\n \n 2018-P\n \n berechnet.\n \n Die\n \n erwarteten \n Pensionssteigerungen\n \n wurden\n \n mit\n \n 2,0 %\n \n (Vorjahr:\n \n 2,0 %) \n angenommen.\n
\n \n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr\n \n Pensionszahlungen \n hat sich wie folgt entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Pensionsverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,5\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,1\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -15,0\n

\n
\n

\n Pensionszahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -73,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -72,7\n

\n
\n

\n Barwert der Pensionsverpflichtungen \n

\n

\n am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 661,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n lag\n \n die\n \n gewichtete \n durchschnittliche\n \n Restlaufzeit\n \n der\n \n Verpflichtung\n \n bei\n \n 6,3 \n Jahren (Vorjahr: 6,8 Jahre).\n
\n
\n Die\n \n erwarteten\n \n k\u00fcnftigen\n \n Auszahlungen\n \n aus\n \n dem\n \n Plan\n \n f\u00fcr \n das\n \n Gesch\u00e4ftsjahr\n \n 2026\n \n betragen\n \n TEUR \n 74,9\n \n (Vorjahr: \n TEUR \n 74,2).\n
\n
\n R\u00fcckstellungen f\u00fcr Jubil\u00e4umsgelder\n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Jubil\u00e4umsgelder \n wird\n \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n nach\n \n der\n \n Methode\n \n der \n Anwartschaftsbarwertverfahren\n \n durchgef\u00fchrt,\n \n unter \n Zugrundelegung\n \n eines\n \n Rechnungszinssatzes\n \n von\n \n 3,74 % \n (Vorjahr:\n \n 3,13 %),\n \n k\u00fcnftig\n \n erwarteter\n \n Bezugserh\u00f6hungen \n von\n \n 3,25 %\n \n (Vorjahr:\n \n 3,25 %)\n \n und\n \n eines\n \n Pensionsalters\n \n von \n 63,0\n \n Jahren\n \n (Vorjahr:\n \n 62,0\n \n Jahren)\n \n bei\n \n Frauen\n \n und\n \n M\u00e4nnern. \n Die\n \n Fluktuationsrate\n \n ist\n \n altersabh\u00e4ngig\n \n und \n dienstzeitabh\u00e4ngig\n \n gestaffelt\n \n und\n \n betr\u00e4gt\n \n zwischen\n \n 1,0 % \n und 7,5 % (Vorjahr: 1,0 % und 7,5 %).\n
\n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr \n Jubil\u00e4umsgeldzahlungen hat sich wie folgt entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Jubil\u00e4umsgeldverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.947,1\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 109,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122,4\n

\n
\n

\n Dienstzeitaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 312,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 290,4\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -96,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37,4\n

\n
\n

\n Jubil\u00e4umsgeldzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -392,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -258,3\n

\n
\n

\n Barwert der Jubil\u00e4umsgeldverpflichtungen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.996,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n
\n
\n
\n Sensitivit\u00e4tsanalyse\n
\n
\n Bei\n \n Gleichbleiben\n \n der\n \n anderen\n \n Annahmen\n \n h\u00e4tten\n \n die\n \n bei \n vern\u00fcnftiger\n \n Betrachtungsweise\n \n am\n \n Abschlussstichtag \n m\u00f6glich\n \n gewesenen\n \n Ver\u00e4nderungen\n \n bei\n \n einer\n \n der \n ma\u00dfgeblichen\n \n versicherungsmathematischen\n \n Annahmen \n die\n \n leistungsorientierte\n \n Verpflichtung\n \n mit\n \n den \n nachstehenden Betr\u00e4gen beeinflusst.\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n R\u00fcckstellungen f\u00fcr Abfertigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n
\n

\n Abzinsungssatz \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -513\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 575\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -512\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 583\n

\n
\n

\n Zuk\u00fcnftige Lohn- oder Gehaltssteigerungen (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 561\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -534\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 554\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -526\n

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

\n R\u00fcckstellungen f\u00fcr Pensionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n
\n

\n Abzinsungssatz \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51\n

\n
\n

\n Zuk\u00fcnftige Pensionserh\u00f6hungen \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -40\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46\n

\n
\n
\n
\n
\n \n
\n Obwohl\n \n die\n \n Analyse\n \n die\n \n vollst\u00e4ndige\n \n Verteilung\n \n der\n \n nach \n dem\n \n Plan\n \n erwarteten\n \n Cashflows\n \n nicht\n \n ber\u00fccksichtigt, \n liefert\n \n sie\n \n einen\n \n N\u00e4herungswert\n \n f\u00fcr\n \n die\n \n Sensitivit\u00e4t\n \n der \n dargestellten Annahmen.\n
\n
\n Personalr\u00fcckstellungen (kurzfristig)\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 01.01.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verwendung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Dotierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2025\n

\n
\n

\n Nicht konsumierte Urlaube\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.265,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.613,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.408,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.059,6\n

\n
\n

\n Pr\u00e4mien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.109,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.582,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -527,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.261,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.261,4\n

\n
\n

\n Gutstunden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.056,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 270,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.235,9\n

\n
\n

\n Sozialfonds\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.461,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.299,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -527,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.952,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.586,9\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact430": { "value": "\n
\n Die\n \n Personalstruktur\n \n des\n \n BIG\n \n Konzerns\n \n setzt\n \n sich\n \n wie\n \n folgt \n 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 Mitarbeiter (im Jahresdurchschnitt)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Angestellte \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.135\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.045\n

\n
\n

\n Ehem. Vertragsbedienstete Bund\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 44\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43\n

\n
\n

\n Als Personalaufwand erfasst\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.179\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.088\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bundes-/Landesbeamte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 85\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 103\n

\n
\n

\n Vertragsbedienstete Land\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Als Materialaufwand erfasst\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 86\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 103\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.265\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.191\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact435": { "value": "\n \n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact431": { "value": "\n 7.1.7\n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Dienstleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.369,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.731,3\n

\n
\n

\n EDV\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.135,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.047,9\n

\n
\n

\n Office Management\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.018,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.533,9\n

\n
\n

\n Werbung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.192,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.055,6\n

\n
\n

\n Kommunikation\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -793,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -762,4\n

\n
\n

\n Schulung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -963,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.046,0\n

\n
\n

\n Reisekosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -821,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -886,6\n

\n
\n

\n Steuern nicht vom Einkommen und Ertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -282,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -638,8\n

\n
\n

\n KFZ\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -743,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -750,3\n

\n
\n

\n Verkaufskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.132,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -497,1\n

\n
\n

\n Versicherungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.948,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -283,7\n

\n
\n

\n Sonstige Aufw\u00e4nde\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.106,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.359,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38.507,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.593,3\n

\n
\n
\n
\n In\n \n den\n \n Dienstleistungen\n \n sind\n \n diverse\n \n Beratungskosten\n \n und \n Kosten aus Bewertungsgutachten enthalten.\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact432": { "value": "\n
\n 7.1.9\n Neubewertungsergebnis\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Gewinn aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.230.663,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 669.244,3\n

\n
\n

\n Verlust aus Neubewertung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.069.137,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -242.513,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n
\n
\n Die\n \n Erl\u00e4uterungen\n \n zur\n \n Ver\u00e4nderung\n \n des \n Neubewertungsergebnisses\n \n sind\n \n unter\n \n Punkt\n \n 8.1\n \n Als \n Finanzinvestition gehaltene Immobilien beschrieben.\n \n \n
\n \n
\n \n 8.1\n Als Finanzinvestition gehaltene \n Immobilien\n
\n Die\n \n Entwicklung\n \n der\n \n Buchwerte\n \n der\n \n als\n \n Finanzinvestition \n gehaltenen Immobilien 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 Als Finanzinvestition gehaltene \n

\n

\n Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.200.798,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.224.842,6\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 667.427,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 669.489,3\n

\n
\n

\n Investitionszusch\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.296,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -98.063,7\n

\n
\n

\n Zuschlagsmieten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -34.818,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -47.342,9\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.869,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.570,4\n

\n
\n

\n Umgliederung zwischen IAS 40 und IAS 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.751,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.712,6\n

\n
\n

\n Sonstige Umgliederungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 244,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Wertschwankung (Auf-/Abwertung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.525,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 426.730,8\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.905.762,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.200.798,2\n

\n
\n
\n
\n Bei\n \n den\n \n Zuschlagsmieten\n \n handelt\n \n es\n \n sich\n \n um \n Abgrenzungen\n \n f\u00fcr\n \n zeitlich\n \n befristete\n \n erh\u00f6hte \n Mietzahlungen\n \n (\u201ealineare\n \n Mieten\u201c),\n \n die\n \n \u00fcber\n \n die \n Gesamtlaufzeit\n \n verteilt\n \n werden.\n \n Diese\n \n Verteilung\n \n betrifft \n unter\n \n anderem\n \n unterschiedliche\n \n Laufzeiten\n \n zwischen\n \n der \n Dauer\n \n des\n \n Zuschlagsmietvertrags\n \n und\n \n der\n \n Dauer\n \n des \n K\u00fcndigungsverzichts.\n
\n \n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n TEUR 843.615,8\n \n (Vorjahr: \n TEUR 546.713,8)\n \n als\n \n Finanzinvestition\n \n gehaltenen \n Immobilien\n \n als\n \n Sicherheiten\n \n ausschlie\u00dflich\n \n auf\n \n Ebene\n \n der \n Projektgesellschaften f\u00fcr Verbindlichkeiten verpf\u00e4ndet.\n
\n \n
\n Die\n \n als\n \n Finanzinvestition\n \n gehaltenen\n \n Immobilien\n \n teilen\n \n sich \n in\n \n Bestandsimmobilien\n \n i.H.v.\n \n TEUR \n 18.074.221,5\n \n (Vorjahr: \n TEUR \n 17.566.728,3)\n \n und\n \n Immobilien\n \n in\n \n Entwicklung\n \n i.H.v. \n TEUR \n 831.541,2 (Vorjahr: TEUR \n 634.069,9) auf.\n
\n
\n Bei\n \n den\n \n Zug\u00e4ngen\n \n i.H.v.\n \n TEUR \n 667.427,1\n \n (Vorjahr: \n TEUR \n 669.489,3)\n \n beziehen\n \n sich\n \n Zug\u00e4nge\n \n i.H.v. \n TEUR \n 158.530,7\n \n (Vorjahr:\n \n TEUR \n 277.431,8)\n \n auf \n Bestandsimmobilien\n \n und\n \n Zug\u00e4nge\n \n i.H.v.\n \n TEUR \n 508.896,4 \n (Vorjahr: TEUR \n 392.057,6) auf Immobilien in Entwicklung.\n
\n
\n Der\n \n BIG\n \n Konzern\n \n vermietet\n \n seine\n \n Liegenschaften \n \u00fcberwiegend\n \n langfristig\n \n an\n \n Institutionen\n \n des\n \n Bundes, \n wobei\n \n der\n \n vermietbare\n \n Leerstand\n \n im\n \n Berichtsjahr\n \n bei\n \n rund \n 0,6 % lag.\n
\n
\n Die\n \n Wertschwankung\n \n i.H.v.\n \n TEUR \n 161.525,7\n \n (Vorjahr: \n TEUR \n 426.730,8)\n \n beinhaltet\n \n Verluste\n \n aus\n \n Neubewertung \n i.H.v.\n \n TEUR \n -1.069.137,5\n \n (Vorjahr:\n \n TEUR \n -242.513,5)\n \n und \n Gewinne\n \n aus\n \n Neubewertung\n \n i.H.v.\n \n TEUR \n 1.230.663,2 \n (Vorjahr: TEUR \n 669.244,3).\n \n
\n Bestimmung der beizulegenden Zeitwerte\n
\n
\n Im\n \n Jahr\n \n 2025\n \n wurden\n \n 761\n \n Struktureinheiten\n \n des\n \n BIG \n Konzerns\n \n durch\n \n externe\n \n Gutachter*innen\n \n bewertet.\n \n Dies \n entspricht\n \n einem\n \n Fair\n \n Value-Volumen\n \n von\n \n rund\n \n 72,5 %\n \n der \n IAS 40-Liegenschaften.\n
\n
\n Eine\n \n Struktureinheit\n \n ist\n \n eine\n \n aus\n \n ein\n \n oder\n \n mehreren \n Grundst\u00fccken\n \n und/oder\n \n Geb\u00e4uden\n \n bestehende, \n zahlungsmittelgenerierende\n \n Einheit,\n \n deren\n \n Cashflows \n nicht\n \n abgrenzbar\n \n bzw.\n \n voneinander\n \n abh\u00e4ngig\n \n und\n \n deren \n Liegenschaftsteile nur gemeinsam sinnvoll nutzbar sind.\n
\n
\n Die\n \n Struktureinheiten\n \n des\n \n Teilkonzerns\n \n ARE\n \n inkl.\n \n der\n \n ARE \n Projektgesellschaften\n \n werden\n \n in\n \n der\n \n Regel\n \n einer\n \n j\u00e4hrlichen \n externen\n \n Bewertung\n \n zugef\u00fchrt.\n \n Die\n \n Struktureinheiten\n \n des \n Teilkonzerns\n \n BIG\n \n inkl.\n \n der\n \n BIG\n \n Projektgesellschaften\n \n werden \n zumindest\n \n einmal\n \n alle\n \n drei\n \n Jahre\n \n extern\n \n bewertet.\n \n Die\n \n 15 \n wertm\u00e4\u00dfig\n \n gr\u00f6\u00dften\n \n Struktureinheiten\n \n des\n \n Teilkonzerns \n BIG\n \n werden\n \n zus\u00e4tzlich\n \n einmal\n \n j\u00e4hrlich\n \n extern\n \n bewertet.\n \n Der \n Fair\n \n Value\n \n nicht\n \n extern\n \n bewerteter\n \n Liegenschaften\n \n wird\n \n vor \n der\n \n Wertfortschreibung\n \n einer\n \n Werthaltigkeitspr\u00fcfung \n unterzogen.\n
\n
\n Bewertungstechnik\n
\n
\n Die\n \n Heterogenit\u00e4t\n \n der\n \n zu\n \n bewertenden\n \n Immobilien\n \n wird \n durch\n \n eine\n \n sorgf\u00e4ltige\n \n Auswahl\n \n des\n \n jeweils\n \n passenden \n Bewertungsmodells\n \n sowie\n \n eine\n \n auf\n \n die\n \n jeweilige\n \n Immobilie \n abgestimmte\n \n Parameterwahl\n \n (Lage\n \n der\n \n Immobilie, \n Nutzungsart,\n \n Marktumfeld,\n \n Zustand,\n \n etc.)\n \n ber\u00fccksichtigt. \n Bei\n \n allen\n \n Wertermittlungsverfahren\n \n werden\n \n die\n \n aktuell \n vorherrschenden\n \n Marktbedingungen\n \n in\n \n die\n \n Parameter\n \n der \n Wertermittlung integriert. \n
\n
\n Die\n \n Bewertung\n \n der\n \n als\n \n Finanzinvestitionen\n \n gehaltenen \n Immobilien\n \n (IAS\n \n 40-Objekte)\n \n erfolgt\n \n gem\u00e4\u00df\n \n den\n \n Vorgaben \n des\n \n IFRS\n \n 13\n \n (f\u00fcr\n \n die\n \n Ermittlung\n \n des\n \n Fair\n \n Value\n \n in\n \n Stufe\n \n 3). \n Der\n \n IFRS\n \n 13\n \n definiert\n \n neben\n \n dem\n \n Fair\n \n Value\n \n (beizulegender \n Zeitwert)\n \n unter\n \n anderem\n \n den\n \n Rahmen,\n \n der\n \n bei\n \n der \n Bemessung\n \n des\n \n beizulegenden\n \n Zeitwertes\n \n einzuhalten\n \n ist. \n Betreffend\n \n die\n \n Wertermittlung\n \n wird\n \n zwar\n \n kein\n \n konkretes \n Bewertungsverfahren\n \n verpflichtend\n \n vorgeschrieben,\n \n der \n IFRS 13\n \n nennt\n \n jedoch\n \n drei\n \n weit\n \n verbreitete\n \n und\n \n anerkannte \n Wertermittlungsans\u00e4tze. \n
\n \n
\n
\n \n
\n Diese\n \n Ans\u00e4tze,\n \n der\n \n Market\n \n Approach\n \n (marktbasierter \n Ansatz),\n \n der\n \n Cost\n \n Approach\n \n (kostenorientierter\n \n Ansatz) \n sowie\n \n der\n \n Income\n \n Approach\n \n (ertragsorientierter\n \n Ansatz), \n k\u00f6nnen\n \n anhand\n \n der\n \n in\n \n \u00d6sterreich\n \n normierten \n Bewertungsverfahren\n \n (Vergleichswert-,\n \n Sachwert-\n \n und \n Ertragswertverfahren)\n \n abgebildet\n \n werden.\n \n Die\n \n auf\n \n Basis\n \n der \n \u00d6NORM\n \n B\n \n 1802\n \n bzw.\n \n des \n Liegenschaftsbewertungsgesetzes\n \n ermittelten \n Verkehrswerte\n \n entsprechen\n \n diesen\n \n Ans\u00e4tzen\n \n und\n \n somit \n dem Fair Value gem. IFRS 13.\n
\n Da\n \n es\n \n sich\n \n bei\n \n den\n \n Immobilien\n \n des\n \n BIG\n \n Konzerns \n \u00fcberwiegend\n \n um\n \n ertragsorientierte\n \n Liegenschaften \n handelt,\n \n erfolgt\n \n die\n \n Wertermittlung\n \n in\n \n der\n \n Regel\n \n auf\n \n Basis \n eines\n \n einkommensbasierten\n \n Ansatzes\n \n (Income\n \n Approach) \n unter\n \n Anwendung\n \n des\n \n nationalen\n \n Ertragswertverfahrens \n gem.\n \n \u00d6NORM\n \n B\n \n 1802-1:2022-03-01\n \n bzw.\n \n gem.\n \n dem \n nationalen\n \n Liegenschaftsbewertungsgesetz.\n \n Dabei\n \n wird \n zum\n \n Bodenwert\n \n der\n \n Barwert\n \n aller\n \n k\u00fcnftig\n \n zu\n \n erwarteten \n Zahlungsfl\u00fcsse,\n \n der\n \n durch\n \n Kapitalisierung\n \n der\n \n Reinertr\u00e4ge \n der\n \n baulichen\n \n Anlagen\n \n (Rohertrag\n \n abz\u00fcglich \n Bewirtschaftungskosten\n \n und\n \n Bodenwertverzinsung) \n ermittelt\n \n wird,\n \n addiert.\n \n Das\n \n Ergebnis\n \n ist\n \n um\n \n etwaige \n wertbeeinflussende\n \n Faktoren\n \n \u00fcber\n \n Zu-\n \n und\n \n Abschl\u00e4ge\n \n zu \n korrigieren.\n \n Der\n \n dadurch\n \n ermittelte\n \n Verkehrswert\n \n bildet\n \n die \n Basis\n \n f\u00fcr\n \n den\n \n Fair\n \n Value.\n \n Das\n \n Marktgeschehen\n \n flie\u00dft\n \n \u00fcber \n den\n \n Bodenwert,\n \n die\n \n jeweils\n \n angesetzte\n \n Markt-\n \n bzw. \n nachhaltige\n \n Miete\n \n sowie\n \n \u00fcber\n \n den\n \n von\n \n dem*der \n Sachverst\u00e4ndigen\n \n abgeleiteten\n \n Liegenschaftszinssatz\n \n in \n das Bewertungsergebnis mit ein.\n
\n
\n Bei\n \n Immobilien\n \n in\n \n der\n \n Entwicklungs-\n \n und \n Herstellungsphase\n \n (in\n \n Bau\n \n befindliche\n \n Anlagen)\n \n wird\n \n das \n Residualwertverfahren\n \n in\n \n Anlehnung\n \n an\n \n die\n \n \u00d6NORM \n B 1802-3:2014-08-01\n \n angewendet.\n \n Der\n \n Fair\n \n Value\n \n zum \n Wertermittlungsstichtag\n \n basiert\n \n auf\n \n den\n \n im \n Ertragswertverfahren\n \n ermittelten\n \n Fair\n \n Value\n \n nach \n Fertigstellung.\n \n Hiervon\n \n werden\n \n die\n \n zu\n \n erwartenden\n \n noch \n anfallenden\n \n Kosten\n \n und\n \n Aufwendungen,\n \n die\n \n bis\n \n zur \n Fertigstellung\n \n anfallen,\n \n in\n \n Abzug\n \n gebracht.\n \n Eventuell \n ausstehende\n \n Zusch\u00fcsse\n \n oder\n \n Einnahmen\n \n w\u00e4hrend\n \n der \n Bauzeit sind werterh\u00f6hend anzusetzen.\n
\n
\n Bei\n \n unbebauten\n \n Grundst\u00fccken\n \n wird\n \n das \n Vergleichswertverfahren\n \n als\n \n vorrangiges\n \n Verfahren\n \n f\u00fcr\n \n die \n Wertermittlung\n \n herangezogen.\n \n Der\n \n Fair\n \n Value\n \n wird\n \n durch \n Vergleich\n \n mit\n \n im\n \n redlichen\n \n Gesch\u00e4ftsverkehr\n \n tats\u00e4chlich \n erzielten\n \n Kaufpreisen\n \n vergleichbarer\n \n Liegenschaften \n ermittelt.\n \n Dabei\n \n ist\n \n sowohl\n \n die\n \n zeitliche\n \n als\n \n auch\n \n die\n \n \u00f6rtliche \n N\u00e4he\n \n der\n \n Vergleichstransaktionen\n \n zum \n Bewertungsgegenstand\n \n zu\n \n beachten.\n \n Abweichende \n Eigenschaften\n \n sind\n \n ihrem\n \n Einfluss\n \n nach\n \n werterh\u00f6hend \n bzw. wertmindern zu ber\u00fccksichtigen.\n
\n
\n In\n \n Einzelf\u00e4llen\n \n gelangen\n \n bei\n \n der\n \n Wertermittlung\n \n im\n \n BIG \n Konzern\n \n andere,\n \n anerkannte\n \n Bewertungsmethoden\n \n zur \n Anwendung,\n \n wie\n \n z.B.\n \n das\n \n Discounted-Cashflow-\n \n oder\n \n das \n Sachwertverfahren.\n \n Der\n \n Sachverst\u00e4ndige\n \n hat\n \n dabei\n \n jeweils \n das\n \n Wertermittlungsverfahren\n \n auszuw\u00e4hlen,\n \n das\n \n den \n jeweiligen\n \n Stand\n \n der\n \n Wissenschaft\n \n und\n \n die\n \n im\n \n redlichen \n Gesch\u00e4ftsverkehr\n \n bestehenden\n \n Gepflogenheiten\n \n abbildet \n und f\u00fcr die Ermittlung des Fair Values geeignet ist.\n
\n Auswirkungen\n \n des\n \n Budgetgesetzes\n \n 2025\n \n auf\n \n die \n Immobilienbewertung\n
\n
\n Mit\n \n der\n \n Ver\u00f6ffentlichung\n \n des\n \n Budgetgesetzes\n \n (BGBl.\n \n I\n \n Nr. \n 26/2025)\n \n am\n \n 30.\n \n Juni\n \n 2025\n \n wurde\n \n die\n \n Wertsicherung\n \n der \n Mieten,\n \n die\n \n dem\n \n Generalmietvertrag\n \n sowie\n \n dem\n \n ex-lege \n Fruchtgenussrahmenvertrag\n \n unterliegen,\n \n neu\n \n geregelt. \n Diese\n \n gesetzliche\n \n Anpassung\n \n bewirkt\n \n eine \n Indexaussetzung\n \n f\u00fcr\n \n das\n \n Jahr\n \n 2026\n \n und\n \n f\u00fchrt\n \n zu\n \n einem \n Indexverlust,\n \n der\n \n in\n \n einer\n \n Erh\u00f6hung\n \n der \n Liegenschaftszinss\u00e4tze\n \n in\n \n den\n \n Bewertungen\n \n resultiert.\n \n Der \n reale\n \n Mietentgang\n \n betr\u00e4gt\n \n rund\n \n 8,0 %\n \n bei\n \n den\n \n dem \n Generalmietvertrag\n \n unterliegenden\n \n Mieten\n \n sowie\n \n rund \n 6,4 %\n \n bei\n \n jenen\n \n des\n \n ex- lege\n \n Fruchtgenussrahmenvertrags. \n Dar\u00fcber\n \n hinaus\n \n entstehen\n \n zus\u00e4tzliche\n \n Unsicherheiten\n \n in \n Bezug\n \n auf\n \n zuk\u00fcnftig\n \n drohende\n \n hoheitliche\n \n Eingriffe\n \n in\n \n die \n bestehenden\n \n Vertr\u00e4ge\n \n zwischen\n \n dem\n \n Bund\n \n und\n \n der\n \n BIG \n und\n \n damit\n \n einhergehend\n \n in\n \n die\n \n Sicherheit\n \n der\n \n vertraglich \n vereinbarten\n \n Wertsicherungen\n \n von\n \n Mieten \n (Vertrauensverlust).\n \n Die\n \n Indexaussetzung\n \n sowie\n \n der\n \n daraus \n resultierende\n \n Vertrauensverlust\n \n (politisches\n \n Risiko) \n wurden\n \n von\n \n den\n \n externen\n \n Gutachter*innen\n \n in\n \n Form\n \n eines \n Risikoaufschlags\n \n im\n \n Liegenschaftszinssatz\n \n ber\u00fccksichtigt. \n Dies\n \n f\u00fchrte\n \n auf\n \n Konzernebene\n \n der\n \n BIG\n \n zu\n \n einem\n \n negativen \n Werteffekt\n \n i.H.v.\n \n rund\n \n EUR 1.163,5\n \n Mio.\n \n Davon\n \n entfallen \n rund\n \n EUR -237,0\n \n Mio.\n \n auf\n \n den\n \n ARE\n \n Teilkonzern\n \n und\n \n rund \n EUR -926,5\n \n Mio.\n \n auf\n \n den\n \n BIG\n \n Teilkonzern.\n \n Im\n \n Rahmen\n \n der \n externen\n \n Bewertungen\n \n des\n \n Jahres\n \n 2025\n \n wurden\n \n bereits \n EUR -237,0\n \n Mio.\n \n im\n \n ARE\n \n Teilkonzern\n \n sowie\n \n EUR -603,1\n \n Mio. \n im\n \n BIG\n \n Teilkonzern\n \n im\n \n Fair\n \n Value\n \n erfasst\n \n \u2013\n \n insgesamt\n \n somit \n EUR -840,1\n \n Mio.\n \n Die\n \n gegenl\u00e4ufigen\n \n positiven\n \n Effekte\n \n im \n Rahmen\n \n der\n \n externen\n \n Bewertung\n \n des\n \n Jahres\n \n 2025\n \n belaufen \n sich\n \n auf\n \n EUR 1.106,6\n \n Mio.\n \n Der\n \n verbleibende,\n \n auf\n \n Basis\n \n der \n bisherigen\n \n Ergebnisse\n \n hochgerechnete,\n \n negative \n Bewertungseffekt\n \n durch\n \n zuk\u00fcnftige\n \n externe\n \n Gutachten \n bel\u00e4uft sich auf EUR -323,4 Mio.\n
\n
\n Zur\n \n korrekten\n \n Abbildung\n \n des\n \n Bilanzwerts\n \n zum \n 31. Dezember\n \n 2025\n \n wurde\n \n f\u00fcr\n \n jene\n \n Liegenschaften,\n \n die \n gem\u00e4\u00df\n \n Bewertungszyklus\n \n zum\n \n 31. Dezember\n \n 2025\n \n keiner \n externen\n \n Bewertung\n \n unterzogen\n \n wurden,\n \n eine\n \n pauschale \n Wertkorrektur\n \n in\n \n H\u00f6he\n \n von\n \n EUR 105,0\n \n Mio.\n \n vorgenommen. \n Dabei\n \n finden\n \n potenziell\n \n positive\n \n Bewertungseffekte\n \n in\n \n der \n H\u00f6he\n \n von\n \n EUR 218,4\n \n Mio.\n \n \u2013\n \n etwa\n \n Nachholeffekte\n \n im \n Rahmen\n \n des\n \n dreij\u00e4hrigen\n \n Bewertungszyklus\n \n im\n \n BIG \n Teilkonzern\n \n \u2013\n \n bereits\n \n Ber\u00fccksichtigung.\n \n Die\n \n zu\n \n erwarteten \n Bewertungseffekte\n \n aus\n \n dem\n \n nicht\n \n extern\n \n bewerteten \n Teilportfolio\n \n wurden\n \n auf\n \n Basis\n \n der\n \n Erkenntnisse\n \n der \n externen Gutachten des Jahres simuliert.\n
\n
\n
\n \n
\n \n Marktumfeld und Einflussfaktoren\n
\n Die\n \n Immobilienwirtschaft\n \n stand\n \n auch\n \n im\n \n Jahr\n \n 2025 \n aufgrund\n \n des\n \n anhaltend\n \n schwierigen\n \n Marktumfelds\n \n unter \n Druck.\n \n H\u00f6here\n \n Finanzierungskosten\n \n und\n \n eine \n zur\u00fcckhaltende\n \n Investitionsbereitschaft\n \n belasteten\n \n die \n Branche\n \n weiterhin.\n \n Zugleich\n \n mehren\n \n sich\n \n jedoch\n \n die \n Anzeichen\n \n einer\n \n Stabilisierung:\n \n Bei\n \n den\n \n Renditen\n \n ist\n \n eine \n Seitw\u00e4rtsbewegung\n \n zu\n \n beobachten,\n \n was\n \n zu\n \n einer\n \n gewissen \n Entspannung\n \n auf\n \n dem\n \n Immobilienmarkt\n \n gef\u00fchrt\n \n hat\n \n und \n mittelfristig\n \n das\n \n Vertrauen\n \n der\n \n Marktteilnehmer\n \n st\u00e4rken \n k\u00f6nnte.\n
\n \n
\n \n Im\n \n BIG\n \n Konzern\n \n hat\n \n sich\n \n der\n \n Druck\n \n auf\n \n die\n \n Bewertung\n \n der \n Immobilien\n \n \u2013\n \n insbesondere\n \n auf\n \n die\n \n Fair\n \n Values\n \n \u2013\n \n zuletzt \n nochmals\n \n erh\u00f6ht.\n \n Ein\n \n wesentlicher\n \n Grund\n \n daf\u00fcr\n \n ist\n \n der \n aktuelle\n \n Beschluss\n \n der\n \n Bundesregierung\n \n (BGBl.\n \n I\n \n Nr. \n 26/2025),\n \n die\n \n Indexierung\n \n der\n \n BIG\n \n Mietvertr\u00e4ge\n \n mit\n \n dem \n Bund\n \n f\u00fcr\n \n das\n \n Jahr\n \n 2026\n \n auszusetzen.\n \n Dadurch\n \n werden\n \n die \n Mieten\n \n nicht\n \n wie\n \n \u00fcblich\n \n an\n \n die\n \n Inflation\n \n angepasst,\n \n was \n sich\n \n negativ\n \n auf\n \n die\n \n zuk\u00fcnftigen\n \n Einnahmeerwartungen \n und\n \n in\n \n der\n \n Folge\n \n auf\n \n die\n \n Bewertung\n \n der\n \n betroffenen \n Objekte auswirkt.\n \n \n
\n Im\n \n Rahmen\n \n der\n \n Bewertungen\n \n werden\n \n folgende\n \n nicht \n beobachtbare Inputfaktoren 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n BIG - Ertragswertverfahren\n

\n

\n Segment\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Spezialimmobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.532.423\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.382.408\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 16,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,7\n

\n
\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.778.983\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 65\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,4\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.693.814\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG\n \u00a0 \n - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst: Segmente Spezialimmobilien, Schulen und Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 405.093\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.693.814\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 405.093\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 799.675\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.181\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Konzern Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.905.763\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Ertragswertverfahren\n

\n

\n Bundesland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Burgenland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.748\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n
\n

\n K\u00e4rnten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 158.875\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,75\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,8\n

\n
\n

\n Nieder\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 348.972\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 65\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,2\n

\n
\n

\n Ober\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275.707\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Salzburg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 251.695\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,6\n

\n
\n

\n Steiermark\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 434.591\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27,9\n

\n
\n

\n Tirol\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 192.768\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43,75\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,5\n

\n
\n

\n Vorarlberg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.582\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.537.111\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,0\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.331.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst Bundesl\u00e4nder\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 455.884\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.331.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 455.884\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 220.247\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.181\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n F\u00fcr \n 2024 setzten sie 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n BIG - Ertragswertverfahren\n

\n

\n Segment\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Spezialimmobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.463.980\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,80\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,0\n

\n
\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.000.704\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 16,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,8\n

\n
\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.151.217\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,8\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.927.406\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG\n \u00a0 \n - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst: Segmente Spezialimmobilien, Schulen und Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 272.235\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,49\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 63\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.615.901\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 272.235\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.439.846\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.982\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.817\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Konzern Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.200.798\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Ertragswertverfahren\n

\n

\n Bundesland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Burgenland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64.376\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,8\n

\n
\n

\n K\u00e4rnten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 154.298\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,7\n

\n
\n

\n Nieder\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 316.747\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n
\n

\n Ober\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 240.602\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,3\n

\n
\n

\n Salzburg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 310.969\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,2\n

\n
\n

\n Steiermark\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 430.915\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 72\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,8\n

\n
\n

\n Tirol\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 171.342\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,8\n

\n
\n

\n Vorarlberg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 71.971\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,5\n

\n
\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.521.649\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,6\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.282.869\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst Bundesl\u00e4nder\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 346.524\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.282.869\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 346.524\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 243.423\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.817\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n
\n Objekte,\n \n welche\n \n Denkmalschutz\n \n aufweisen\n \n wurden\n \n bei\n \n der \n Darstellung\n \n der\n \n oberen\n \n Bandbreite\n \n der\n \n Restnutzungsdauer \n ausgeschlossen.\n
\n Angaben\n \n zur\n \n Untergrenze\n \n der\n \n Bandbreite\n \n werden\n \n als\n \n das \n 5 %-Quantil\n \n und\n \n Angaben\n \n zur\n \n Obergrenze\n \n der\n \n Bandbreite \n werden als das 95 %-Quantil dargestellt.\n
\n
\n Die Konzern-Aufteilung erfolgte in:\n
\n
\n \u25a0\n Bundesimmobiliengesellschaft m.b.H. inkl. dem \n Teilkonzern zugeh\u00f6rige Projektgesellschaften\n
\n
\n \u25a0\n ARE Austrian Real Estate GmbH inkl. dem Teilkonzern \n zugeh\u00f6rige Projektgesellschaften\n
\n
\n Die\n \n Auswertung\n \n beinhaltet\n \n eine\n \n Aufteilung\n \n in \n Ertragswertverfahren\n \n (Standing\n \n Investments), \n Residualwertverfahren\n \n (Anlagen\n \n im\n \n Bau\n \n AiB)\n \n sowie \n sonstige\n \n Verfahren\n \n (z.B.\n \n Liquidationswertverfahren, \n Baurechtsbewertung,\n \n Discounted-Cashflow-Verfahren). \n Die\n \n nicht\n \n beobachtbaren\n \n Inputfaktoren\n \n der\n \n Bewertungen \n mittels\n \n Residualwertverfahren\n \n beziehen\n \n sich\n \n auf\n \n den\n \n Fair \n Value nach Fertigstellung.\n
\n
\n Auf\n \n Grund\n \n der\n \n erheblichen\n \n Heterogenit\u00e4t\n \n des\n \n Portfolios \n kommt\n \n es\n \n zu\n \n den\n \n unter\n \n anderem\n \n gro\u00dfen\n \n Bandbreiten\n \n bei \n den Inputfaktoren.\n
\n
\n Sensitivit\u00e4tsanalyse\n
\n
\n Die\n \n Entwicklung\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n der \n Immobilien\n \n h\u00e4ngt\n \n im\n \n Wesentlichen\n \n von\n \n der\n \n aktuellen \n Einsch\u00e4tzung\n \n der\n \n zuk\u00fcnftig\n \n erzielbaren\n \n Mieten\n \n und\n \n den\n \n im \n Rahmen\n \n des\n \n Ertragswertverfahrens\n \n verwendeten \n Liegenschaftszinss\u00e4tzen\n \n ab.\n \n Der\n \n beizulegende\n \n Zeitwert\n \n der \n als\n \n Finanzinvestition\n \n gehaltenen\n \n Immobilien\n \n betr\u00e4gt\n \n per \n 31.\n \n Dezember\n \n 2025\n \n in\n \n der\n \n ARE\n \n TEUR \n 5.007.180,6\n \n und\n \n in\n \n der \n BIG TEUR \n 13.898.582,1.\n
\n
\n F\u00fcr\n \n die\n \n Ermittlung\n \n der\n \n Sensitivit\u00e4ten\n \n wurden\n \n jeweils\n \n bei \n ARE\n \n und\n \n BIG\n \n alle\n \n Objekte\n \n ausgew\u00e4hlt,\n \n die\n \n ausschlie\u00dflich \n Immobilien\n \n im\n \n Alleineigentum\n \n umfassen,\n \n welche\n \n einen \n nachhaltigen\n \n Ertrag\n \n ausweisen,\n \n im\n \n Ertragswertverfahren \n bewertet\n \n wurden\n \n und\n \n auf\n \n welchen\n \n sich\n \n keine\n \n Immobilien \n
\n
\n befinden,\n \n die\n \n zum\n \n 31.\n \n Dezember\n \n 2025\n \n als\n \n Anlage\n \n in\n \n Bau \n ausgewiesen\n \n sind.\n \n Das\n \n Fair\n \n Value-Volumen\n \n dieser \n ausgew\u00e4hlten\n \n Immobilien\n \n betr\u00e4gt\n \n per\n \n 31.\n \n Dezember\n \n 2025 \n in\n \n der\n \n ARE\n \n TEUR 3.478.362,0\n \n (rund\n \n 70 %\n \n des\n \n gesamten\n \n Fair \n Values\n \n der\n \n gehaltenen\n \n Immobilien\n \n der\n \n ARE)\n \n und\n \n in\n \n der\n \n BIG \n TEUR 11.830.721,0\n \n (rund\n \n 84 %\n \n des\n \n gesamten\n \n Fair\n \n Values \n der gehaltenen Immobilien der BIG). \n
\n Ausgehend\n \n von\n \n den\n \n ermittelten\n \n Sensitivit\u00e4ten\n \n der\n \n in\n \n der \n Stichprobe\n \n enthaltenen\n \n Immobilien\n \n wurde\n \n auf\n \n die \n Sensitivit\u00e4t\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n aller\n \n Immobilien \n geschlossen.\n \n Die\n \n folgenden\n \n Tabellen\n \n zeigen\n \n die\n \n Sensitivit\u00e4t \n des\n \n beizulegenden\n \n Zeitwerts\n \n der\n \n Immobilien\n \n in\n \n Bezug\n \n auf \n eine\n \n \u00c4nderung\n \n der\n \n nachhaltigen\n \n Jahresrohertr\u00e4ge,\n \n der \n Liegenschaftszinss\u00e4tze und der Restnutzungsdauer:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung des nachhaltigen Jahresrohertrages\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +10%\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.527.083,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.485.381,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,59%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,55%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.592.489,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.204.674,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,40%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,40%\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung des Liegenschaftszinssatzes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +50 \n

\n

\n Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50 \n

\n

\n Basispunkte\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.560.121,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.532.670,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,93%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,49%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.806.394,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.169.288,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7,86%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,14%\n

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

\n \u00c4nderung der Restnutzungsdauer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.884.226,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.104.884,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,46%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,95%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.583.434,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.147.026,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,27%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,79%\n

\n
\n
\n
\n
\n \n Die\n \n \u00c4nderung\n \n des\n \n nachhaltigen\n \n Jahresrohertrags\n \n um \n jeweils\n \n +/-10 %,\n \n des\n \n Liegenschaftszinssatzes\n \n um\n \n jeweils \n +/-50\n \n Basispunkte\n \n bzw.\n \n der\n \n Restnutzungsdauer\n \n um\n \n jeweils \n +/-5\n \n Jahre\n \n f\u00fchrt\n \n zu\n \n einer\n \n Schwankungsbreite\n \n des \n beizulegenden\n \n Zeitwertes\n \n der\n \n gehaltenen\n \n Immobilien\n \n von \n -9,57 % bis +10,52 %.\n
\n In \n 2024 lauten die Werte 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 \u00c4nderung des nachhaltigen Jahresrohertrages\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +10%\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.444.534,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.301.098,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,79%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,79%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.399.667,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.256.295,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6,97%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,97%\n

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

\n \u00c4nderung des Liegenschaftszinssatzes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +50 \n

\n

\n Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50 \n

\n

\n Basispunkte\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.466.526,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.339.535,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,34%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,58%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.407.218,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.447.487,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6,91%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,40%\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung der Restnutzungsdauer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.751.741,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.973.505,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,48%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,07%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.205.050,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.427.557,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,92%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,75%\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact443": { "value": "\n \n \n \n \n 7.1.10\n Finanzaufwendungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.392,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.988,4\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige Finanzaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.873,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.495,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -160.325,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.484,0\n

\n
\n
\n
\n In\n \n den\n \n Zinsaufwendungen\n \n sind\n \n Zinsen\n \n aus\n \n der\n \n Aufzinsung \n von\n \n langfristigen\n \n R\u00fcckstellungen\n \n i.H.v.\n \n TEUR \n 2.598,0 \n (Vorjahr: TEUR \n 3.213,2) enthalten. \n
\n \n \n \n
\n Im\n \n Vorjahr\n \n war\n \n in\n \n den\n \n sonstigen\n \n Finanzaufwendungen\n \n die \n Abwertung\n \n der\n \n Beteiligung\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH i.H.v. TEUR 4.305,1 enthalten.\n
\n
\n \n
\n \n
\n \n
\n \n \n \n \n
\n 7.1.11\n Sonstiges Finanzergebnis\n
\n
\n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.988,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.682,2\n

\n
\n

\n Ertr\u00e4ge aus Fondsanteilen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n
\n

\n Sonstige Finanzertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.814,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.348,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.813,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.007,2\n

\n
\n
\n \n
\n Die\n \n Ver\u00e4nderung\n \n im\n \n sonstigen\n \n Finanzergebnis\n \n ist\n \n im \n Wesentlichen\n \n auf\n \n die\n \n im\n \n Vorjahr\n \n enthaltenen\n \n sonstigen \n Finanzertr\u00e4ge\n \n aus\n \n dem\n \n Beteiligungsverkauf\n \n der\n \n AMPEERS \n ENERGY\n \n GmbH\n \n i.H.v.\n \n TEUR 5.532,4\n \n zur\u00fcckzuf\u00fchren. \n Zus\u00e4tzlich\n \n ist\n \n das\n \n Ergebnis\n \n aus\n \n der\n \n Bewertung\n \n von \n Derivaten\n \n und\n \n Anleihen\n \n nun\n \n in\n \n Summe\n \n negativ\n \n und\n \n somit \n unter den Finanzaufwendungen dargestellt (siehe 7.1.10).\n \n
\n \n \n \n \n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact441": { "value": "\n \n \n 7.1.10\n Finanzaufwendungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.392,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.988,4\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige Finanzaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.873,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.495,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -160.325,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.484,0\n

\n
\n
\n
\n In\n \n den\n \n Zinsaufwendungen\n \n sind\n \n Zinsen\n \n aus\n \n der\n \n Aufzinsung \n von\n \n langfristigen\n \n R\u00fcckstellungen\n \n i.H.v.\n \n TEUR \n 2.598,0 \n (Vorjahr: TEUR \n 3.213,2) enthalten. \n
\n \n \n \n
\n Im\n \n Vorjahr\n \n war\n \n in\n \n den\n \n sonstigen\n \n Finanzaufwendungen\n \n die \n Abwertung\n \n der\n \n Beteiligung\n \n an\n \n der\n \n AMPEERS\n \n ENERGY \n GmbH i.H.v. TEUR 4.305,1 enthalten.\n
\n
\n \n
\n \n
\n \n
\n \n \n \n \n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact447": { "value": "\n \n 7.1.10\n Finanzaufwendungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.392,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.988,4\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige Finanzaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.873,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.495,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -160.325,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.484,0\n

\n
\n
\n
\n In\n \n den\n \n Zinsaufwendungen\n \n sind\n \n Zinsen\n \n aus\n \n der\n \n Aufzinsung \n von\n \n langfristigen\n \n R\u00fcckstellungen\n \n i.H.v.\n \n TEUR \n 2.598,0 \n (Vorjahr: TEUR \n 3.213,2) enthalten. \n
\n \n \n
\n 7.1.11\n Sonstiges Finanzergebnis\n
\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.988,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.682,2\n

\n
\n

\n Ertr\u00e4ge aus Fondsanteilen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n
\n

\n Sonstige Finanzertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.814,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.348,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.813,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.007,2\n

\n
\n
\n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact446": { "value": "\n 7.1.10\n Finanzaufwendungen\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -152.392,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -153.988,4\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige Finanzaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.873,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.495,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -160.325,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164.484,0\n

\n
\n
\n
\n In\n \n den\n \n Zinsaufwendungen\n \n sind\n \n Zinsen\n \n aus\n \n der\n \n Aufzinsung \n von\n \n langfristigen\n \n R\u00fcckstellungen\n \n i.H.v.\n \n TEUR \n 2.598,0 \n (Vorjahr: TEUR \n 3.213,2) enthalten. \n
\n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact445": { "value": "\n \n
\n 7.1.11\n Sonstiges Finanzergebnis\n
\n
\n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.988,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.682,2\n

\n
\n

\n Ertr\u00e4ge aus Fondsanteilen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n
\n

\n Sonstige Finanzertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.814,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.348,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.813,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.007,2\n

\n
\n
\n \n
\n Die\n \n Ver\u00e4nderung\n \n im\n \n sonstigen\n \n Finanzergebnis\n \n ist\n \n im \n Wesentlichen\n \n auf\n \n die\n \n im\n \n Vorjahr\n \n enthaltenen\n \n sonstigen \n Finanzertr\u00e4ge\n \n aus\n \n dem\n \n Beteiligungsverkauf\n \n der\n \n AMPEERS \n ENERGY\n \n GmbH\n \n i.H.v.\n \n TEUR 5.532,4\n \n zur\u00fcckzuf\u00fchren. \n Zus\u00e4tzlich\n \n ist\n \n das\n \n Ergebnis\n \n aus\n \n der\n \n Bewertung\n \n von \n Derivaten\n \n und\n \n Anleihen\n \n nun\n \n in\n \n Summe\n \n negativ\n \n und\n \n somit \n unter den Finanzaufwendungen dargestellt (siehe 7.1.10).\n \n
\n \n \n \n
\n Im\n \n Laufe\n \n des\n \n Berichtsjahrs\n \n wurde\n \n ein\n \n Betrag\n \n i.H.v.\n \n TEUR \n 0,0 \n (Vorjahr:\n \n TEUR \n 0,0)\n \n in\n \n der\n \n Position\n \n der\n \n Folgebewertung \n Derivate\n \n \u2013\n \n mit\n \n Hedge\n \n Accounting\n \n als\n \n ineffektiver\n \n Teil\n \n von \n Cashflow Hedges im Finanzerfolg erfasst.\n
\n \n
\n \n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact442": { "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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.988,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.682,2\n

\n
\n

\n Ertr\u00e4ge aus Fondsanteilen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Folgebewertung Anleihen zu Anschaffungskosten bewertet (Fremdw\u00e4hrungsanteil)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Folgebewertung Derivate - mit Hedge Accounting (Fremdw\u00e4hrungsanteil und Ineffektivit\u00e4t)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n
\n

\n Sonstige Finanzertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.814,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.348,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.813,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.007,2\n

\n
\n
\n \n
\n Die\n \n Ver\u00e4nderung\n \n im\n \n sonstigen\n \n Finanzergebnis\n \n ist\n \n im \n Wesentlichen\n \n auf\n \n die\n \n im\n \n Vorjahr\n \n enthaltenen\n \n sonstigen \n Finanzertr\u00e4ge\n \n aus\n \n dem\n \n Beteiligungsverkauf\n \n der\n \n AMPEERS \n ENERGY\n \n GmbH\n \n i.H.v.\n \n TEUR 5.532,4\n \n zur\u00fcckzuf\u00fchren. \n Zus\u00e4tzlich\n \n ist\n \n das\n \n Ergebnis\n \n aus\n \n der\n \n Bewertung\n \n von \n Derivaten\n \n und\n \n Anleihen\n \n nun\n \n in\n \n Summe\n \n negativ\n \n und\n \n somit \n unter den Finanzaufwendungen dargestellt (siehe 7.1.10).\n \n
\n \n \n \n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n \n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact444": { "value": "\n
\n Im\n \n Laufe\n \n des\n \n Berichtsjahrs\n \n wurde\n \n ein\n \n Betrag\n \n i.H.v.\n \n TEUR \n 0,0 \n (Vorjahr:\n \n TEUR \n 0,0)\n \n in\n \n der\n \n Position\n \n der\n \n Folgebewertung \n Derivate\n \n \u2013\n \n mit\n \n Hedge\n \n Accounting\n \n als\n \n ineffektiver\n \n Teil\n \n von \n Cashflow Hedges im Finanzerfolg erfasst.\n
\n \n \n
\n Derivative Finanzinstrumente und \n Sicherungsbeziehungen\n
\n Die\n \n derivativen\n \n Finanzinstrumente\n \n dienen\n \n ausschlie\u00dflich \n der\n \n Sicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und\n \n Bankkrediten \n bestehenden\n \n Zins-\n \n und\n \n W\u00e4hrungsrisiken\n \n und\n \n setzen\n \n sich \n 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 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktwert\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal-\n

\n

\n betrag in Tsd. Original-w\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Positiv \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Negativ in TEUR\n

\n
\n

\n Cross Currency Swaps\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TCHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Zinsswaps (Interest Rate Swaps)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.765\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktwert\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal-\n

\n

\n betrag in Tsd. Original-\n

\n

\n w\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Positiv \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Negativ in TEUR\n

\n
\n

\n Cross Currency Swaps\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TCHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Zinsswaps (Interest Rate Swaps)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 105.937\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.008\n

\n
\n
\n
\n Analyse der vertraglich vereinbarten Zins- und \n Tilgungszahlungen\n
\n
\n Die\n \n vertraglich\n \n vereinbarten\n \n (undiskontierten)\n \n Zins-\n \n und \n Tilgungszahlungen\n \n der\n \n origin\u00e4ren\n \n finanziellen\n \n Schulden \n sowie\n \n der\n \n derivativen\n \n Finanzinstrumente\n \n setzen\n \n sich\n \n per \n 31.\n \n Dezember\n \n 2025\n \n bzw.\n \n 31.\n \n Dezember\n \n 2024\n \n wie\n \n folgt \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Origin\u00e4re finanzielle Schulden \n

\n

\n am 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe \n

\n

\n Cashflows\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n < 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n 2-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n > 5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.710.081,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 123.881,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 347.877,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.238.322,9\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.785.003,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.563.559,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.113,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.364.005,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.342.440,0\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 924.794,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.789,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 76.983,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 834.022,2\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen \n

\n

\n (exkl. erhaltener Anzahlungen)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38.927,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38.927,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten \n

\n

\n (exkl. PRA, Verb. Finanzamt und gesetzl. Pflichtabgaben)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.854.466,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.398.408,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.189.061,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.794.561,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.414.785,0\n

\n
\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Zufl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 266.935,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.862,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.740,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228.333,4\n

\n
\n

\n Abfl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.229,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.550,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28.989,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139.689,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.084,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 90.706,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 311,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.751,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.643,6\n

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

\n Origin\u00e4re finanzielle Schulden \n

\n

\n am 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe \n

\n

\n Cashflows\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n < 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n 2-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n > 5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.802.659,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 95.271,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 386.026,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.321.362,0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.311.851,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 490.513,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.519,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.385.818,9\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.039,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.973,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.957,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 833.109,6\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen \n

\n

\n (exkl. erhaltener Anzahlungen)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.906,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.906,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten \n

\n

\n (exkl. PRA, Verb. Finanzamt und gesetzl. Pflichtabgaben)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.658.235,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.240.185,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 799.265,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.900.629,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.540.290,5\n

\n
\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Zufl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 274.894,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.745,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.663,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 234.485,9\n

\n
\n

\n Abfl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 186.069,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.840,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.471,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 146.757,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.095,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.191,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 87.728,1\n

\n
\n
\n
\n
\n Einbezogen\n \n wurden\n \n alle\n \n Finanzinstrumente,\n \n die\n \n am \n Bilanzstichtag\n \n im\n \n Bestand\n \n waren\n \n und\n \n f\u00fcr\n \n die\n \n bereits \n Zahlungen\n \n vertraglich\n \n vereinbart\n \n waren.\n \n Planzahlen\n \n f\u00fcr \n zuk\u00fcnftige\n \n neue\n \n Verbindlichkeiten\n \n gehen\n \n nicht\n \n ein. \n Fremdw\u00e4hrungsbetr\u00e4ge\n \n wurden\n \n jeweils\n \n mit\n \n dem \n
\n Stichtagskassakurs\n \n umgerechnet.\n \n Die\n \n variablen \n Zinszahlungen\n \n aus\n \n den\n \n Finanzinstrumenten\n \n wurden\n \n unter \n Zugrundelegung\n \n der\n \n zum\n \n Bilanzstichtag\n \n verf\u00fcgbaren \n Swap-Kurve\n \n ermittelt.\n \n Jederzeit\n \n r\u00fcckzahlbare\n \n finanzielle \n Verbindlichkeiten\n \n sind\n \n dem\n \n fr\u00fchesten\n \n Laufzeitband \n zugeordnet, Baufinanzierungen sind endf\u00e4llig dargestellt. \n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact439": { "value": "\n
\n In\n \n den\n \n Berichtsjahren\n \n 2025\n \n und\n \n 2024\n \n entwickelte\n \n sich\n \n die \n Cashflow Hedge-R\u00fccklage 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Cashflow Hedge-R\u00fccklage \n

\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.554,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.259,1\n

\n
\n

\n Wirksamer Teil der \u00c4nderung des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.205,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.113,7\n

\n
\n

\n Laufende Zinskomponente \n

\n

\n (Umgliederung in GuV)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.181,9\n

\n
\n

\n Cashflow Hedge-R\u00fccklage \n

\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.759,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.554,7\n

\n
\n
\n
\n
\n \n
\n Die\n \n Cashflow\n \n Hedge-R\u00fccklage\n \n ist\n \n f\u00fcr\n \n Cashflow\n \n Hedges \n vorgesehen.\n \n Die\n \n R\u00fccklage\n \n zur\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 19 \n bezieht\n \n sich\n \n auf\n \n Effekte\n \n aus\n \n der\n \n Neubewertung\n \n von \n leistungsorientierten\n \n Pl\u00e4nen\n \n f\u00fcr\n \n Leistungen\n \n nach \n Beendigung\n \n des\n \n Arbeitsverh\u00e4ltnisses,\n \n die\n \n R\u00fccklage\n \n aus\n \n der \n
\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 16\n \n resultiert\n \n aus\n \n der \n Neubewertung\n \n im\n \n Zusammenhang\n \n mit\n \n der\n \n Umgliederung \n von\n \n \u201eselbst\n \n genutzte\n \n Immobilien\u201c\n \n zu\n \n \u201eals\n \n Finanzinvestition \n gehaltene\n \n Immobilien\u201c.\n \n Diese\n \n R\u00fccklagen\n \n werden\n \n abz\u00fcglich \n der\n \n auf\n \n diese\n \n Positionen\n \n entfallenden\n \n latenten\n \n Steuern \n ausgewiesen.\n
\n Zur\n \n Entwicklung\n \n der\n \n Cashflow\n \n Hedge-R\u00fccklage,\n \n R\u00fccklage \n zur\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 16\n \n sowie\n \n zur\n \n R\u00fccklage\n \n zur \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 19\n \n siehe\n \n die\n \n Entwicklung\n \n des \n Konzerneigenkapitals.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact440": { "value": "\n \n \n \n \n \n \n
\n 7.1.12\n Nettoergebnis der Finanzinstrumente nach Bewertungskategorie gem\u00e4\u00df IFRS 9\n
\n Das\n \n Nettoergebnis\n \n der\n \n Finanzinstrumente\n \n nach\n \n Klassen\n \n bzw.\n \n Bewertungskategorien\n \n gem\u00e4\u00df\n \n IFRS\n \n 9\n \n setzte\n \n sich\n \n in\n \n den \n Gesch\u00e4ftsjahren \n 2025 und \n 2024 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 \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.720,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 694,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.100,0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.380,8\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.234,7\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -138.805,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.148,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -943,8\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aus Folgebewertung\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinsen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Sonstige Wert-\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto-\n

\n

\n ergebnis\n

\n
\n

\n Verm\u00f6genswerte und Schulden IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite und sonstige finanzielle Schulden \n

\n

\n zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -103.594,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Ausleihungen erfolgswirksam zum beizulegenden Zeitwert bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Liquide Mittel sowie Forderungen und sonstige Verm\u00f6genswerte zu \n

\n

\n fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.585,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 233,1\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n Sonstige Beteiligungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.305,1\n

\n
\n

\n Derivate \u2013 mit Hedgebeziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.041,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.767,0\n

\n
\n

\n Anleihen zu fortgef\u00fchrten Anschaffungskosten bewertet\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.486,0\n

\n
\n

\n Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -139.842,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.095,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.200,2\n

\n
\n
\n
\n
\n \n \n \n \n \n \n
\n
\n \n \n \n \n \n \n \n
\n \n 9.3\n Finanzinstrumente\n
\n
\n Die\n \n Finanzinstrumente\n \n umfassen\n \n sowohl\n \n origin\u00e4re\n \n als \n auch\n \n derivative\n \n Finanzinstrumente.\n \n Zu\n \n den\n \n im\n \n Konzern \n bestehenden\n \n origin\u00e4ren\n \n Finanzinstrumenten\n \n z\u00e4hlen\n \n im \n Wesentlichen\n \n Wertpapiere,\n \n Ausleihungen,\n \n Forderungen \n aus\n \n Finanzierungsleasing\n \n und\n \n Mietforderungen,\n \n Guthaben \n bei\n \n Kreditinstituten,\n \n Anleihen\n \n und\n \n Bankkredite\n \n sowie \n Verbindlichkeiten\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen\n \n und \n sonstige Beteiligungen.\n
\n \n
\n Derivative Finanzinstrumente und \n Sicherungsbeziehungen\n
\n Die\n \n derivativen\n \n Finanzinstrumente\n \n dienen\n \n ausschlie\u00dflich \n der\n \n Sicherung\n \n der\n \n bei\n \n den\n \n Anleihen\n \n und\n \n Bankkrediten \n bestehenden\n \n Zins-\n \n und\n \n W\u00e4hrungsrisiken\n \n und\n \n setzen\n \n sich \n 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 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktwert\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal-\n

\n

\n betrag in Tsd. Original-w\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Positiv \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Negativ in TEUR\n

\n
\n

\n Cross Currency Swaps\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TCHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Zinsswaps (Interest Rate Swaps)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.765\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktwert\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal-\n

\n

\n betrag in Tsd. Original-\n

\n

\n w\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Positiv \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Negativ in TEUR\n

\n
\n

\n Cross Currency Swaps\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TCHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n Zinsswaps (Interest Rate Swaps)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 105.937\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.008\n

\n
\n
\n
\n Analyse der vertraglich vereinbarten Zins- und \n Tilgungszahlungen\n
\n
\n Die\n \n vertraglich\n \n vereinbarten\n \n (undiskontierten)\n \n Zins-\n \n und \n Tilgungszahlungen\n \n der\n \n origin\u00e4ren\n \n finanziellen\n \n Schulden \n sowie\n \n der\n \n derivativen\n \n Finanzinstrumente\n \n setzen\n \n sich\n \n per \n 31.\n \n Dezember\n \n 2025\n \n bzw.\n \n 31.\n \n Dezember\n \n 2024\n \n wie\n \n folgt \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Origin\u00e4re finanzielle Schulden \n

\n

\n am 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe \n

\n

\n Cashflows\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n < 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n 2-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n > 5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.710.081,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 123.881,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 347.877,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.238.322,9\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.785.003,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.563.559,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.113,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.364.005,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.342.440,0\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 924.794,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.789,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 76.983,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 834.022,2\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen \n

\n

\n (exkl. erhaltener Anzahlungen)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38.927,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38.927,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten \n

\n

\n (exkl. PRA, Verb. Finanzamt und gesetzl. Pflichtabgaben)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 161.045,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.854.466,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.398.408,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.189.061,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.794.561,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.414.785,0\n

\n
\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Zufl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 266.935,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.862,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.740,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228.333,4\n

\n
\n

\n Abfl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.229,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.550,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28.989,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 139.689,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.084,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 90.706,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 311,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.751,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.643,6\n

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

\n Origin\u00e4re finanzielle Schulden \n

\n

\n am 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe \n

\n

\n Cashflows\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n < 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n 2-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Cashflow \n

\n

\n > 5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.802.659,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 95.271,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 386.026,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.321.362,0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.311.851,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 490.513,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.519,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.385.818,9\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.039,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.973,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.957,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 833.109,6\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen \n

\n

\n (exkl. erhaltener Anzahlungen)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.906,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.906,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten \n

\n

\n (exkl. PRA, Verb. Finanzamt und gesetzl. Pflichtabgaben)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 155.727,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.658.235,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.240.185,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 799.265,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.900.629,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.540.290,5\n

\n
\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Zufl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 274.894,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.745,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.663,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 234.485,9\n

\n
\n

\n Abfl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 186.069,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.840,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.471,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 146.757,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.824,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.095,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.191,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 87.728,1\n

\n
\n
\n
\n
\n Einbezogen\n \n wurden\n \n alle\n \n Finanzinstrumente,\n \n die\n \n am \n Bilanzstichtag\n \n im\n \n Bestand\n \n waren\n \n und\n \n f\u00fcr\n \n die\n \n bereits \n Zahlungen\n \n vertraglich\n \n vereinbart\n \n waren.\n \n Planzahlen\n \n f\u00fcr \n zuk\u00fcnftige\n \n neue\n \n Verbindlichkeiten\n \n gehen\n \n nicht\n \n ein. \n Fremdw\u00e4hrungsbetr\u00e4ge\n \n wurden\n \n jeweils\n \n mit\n \n dem \n
\n Stichtagskassakurs\n \n umgerechnet.\n \n Die\n \n variablen \n Zinszahlungen\n \n aus\n \n den\n \n Finanzinstrumenten\n \n wurden\n \n unter \n Zugrundelegung\n \n der\n \n zum\n \n Bilanzstichtag\n \n verf\u00fcgbaren \n Swap-Kurve\n \n ermittelt.\n \n Jederzeit\n \n r\u00fcckzahlbare\n \n finanzielle \n Verbindlichkeiten\n \n sind\n \n dem\n \n fr\u00fchesten\n \n Laufzeitband \n zugeordnet, Baufinanzierungen sind endf\u00e4llig dargestellt. \n
\n
\n
\n \n
\n Finanzielles Risikomanagement\n
\n Beim\n \n Management\n \n der\n \n Finanzpositionen\n \n und\n \n der \n finanzwirtschaftlichen\n \n Risiken\n \n wird\n \n ein\n \n strategischer \n Portfolio-Ansatz\n \n unter\n \n Bedachtnahme\n \n auf\n \n eine \n konservative\n \n Risikopolitik\n \n verfolgt.\n \n Risiken,\n \n die\n \n nicht\n \n auf\n \n ein \n wirtschaftlich\n \n vertretbares\n \n Ma\u00df\n \n reduziert\n \n oder\n \n nicht\n \n auf \n Dritte \u00fcbertragen werden k\u00f6nnen, werden vermieden. \n
\n
\n Der\n \n Konzern\n \n ist\n \n dem\n \n Ausfallrisiko,\n \n dem\n \n Liquidit\u00e4tsrisiko \n und\n \n dem\n \n Marktrisiko\n \n aus\n \n dem\n \n Einsatz\n \n von \n Finanzinstrumenten ausgesetzt.\n
\n
\n a.\n \n Ausfallrisiko\n \n
\n \n
\n Im\n \n Finanzbereich\n \n werden\n \n Neugesch\u00e4fte,\n \n aus\n \n denen\n \n ein \n Ausfallrisiko\n \n entstehen\n \n kann,\n \n nur\n \n mit\n \n Banken\n \n mit\n \n einem \n Bonit\u00e4tsrating\n \n von\n \n mindestens\n \n A3/A-\n \n zum\n \n Zeitpunkt\n \n des \n Eingehens\n \n oder\n \n gegen\n \n Besicherung\n \n abgeschlossen.\n \n Die \n Bonit\u00e4t der Institute wird regelm\u00e4\u00dfig \u00fcberwacht.\n
\n
\n Das\n \n Bonit\u00e4ts-\n \n oder\n \n Kreditrisiko\n \n umfasst\n \n Transaktionen\n \n mit \n einem\n \n Ausfallrisiko\n \n und\n \n bel\u00e4uft\n \n sich\n \n bei\n \n der\n \n Position\n \n der \n Derivate\n \n zum\n \n Stichtag\n \n auf\n \n TEUR \n 3.806,8\n \n (Vorjahr \n TEUR \n 5.157,7),\n \n welche\n \n bei\n \n der\n \n Bewertung\n \n der\n \n Derivate \n ber\u00fccksichtigt werden.\n
\n
\n Im\n \n operativen\n \n Gesch\u00e4ft\n \n werden\n \n ebenso\n \n die\n \n Au\u00dfenst\u00e4nde \n regelm\u00e4\u00dfig\n \n \u00fcberwacht\n \n und\n \n ihnen\n \n wird\n \n mit \n entsprechenden\n \n Wertberichtigungen\n \n Rechnung\n \n getragen. \n Dabei\n \n entstammen\n \n 83 %\n \n der\n \n Forderungen\n \n aus\n \n Gesch\u00e4ften \n mit\n \n Mieter*innen\n \n des\n \n Bundes\n \n bzw.\n \n der\n \n Republik\n \n \u00d6sterreich. \n Die\n \n Republik\n \n \u00d6sterreich\n \n weist\n \n ein\n \n Aa1-Rating\n \n mit \n negativem\n \n Ausblick\n \n gem\u00e4\u00df\n \n Moody's\n \n auf,\n \n wodurch\n \n das \n Ausfallrisiko\n \n von\n \n kurzfristigen\n \n Forderungen\n \n mit\n \n 0 % \n eingestuft\n \n wird.\n \n Auf\n \n der\n \n Aktivseite\n \n stellen\n \n die \n ausgewiesenen\n \n Betr\u00e4ge\n \n gleichzeitig\n \n das\n \n maximale \n Bonit\u00e4ts-\n \n und\n \n Ausfallrisiko\n \n dar,\n \n da\n \n keine\n \n entsprechenden \n Aufrechnungsvereinbarungen bestehen.\n
\n \n
\n b.\n \n Liquidit\u00e4tsrisiko\n \n
\n \n
\n Zur\n \n Steuerung\n \n der\n \n uneingeschr\u00e4nkten\n \n und\n \n fristgerechten \n Zahlungsverpflichtungen\n \n erfolgt\n \n die\n \n Erhebung\n \n des \n Finanzierungsbedarfs\n \n \u00fcber\n \n eine\n \n aggregierte,\n \n rollierende \n Liquidit\u00e4tsplanung\n \n auf\n \n Konzernebene.\n \n Der\n \n sich\n \n daraus \n ergebende\n \n Liquidit\u00e4tsbedarf\n \n wird\n \n im\n \n Rahmen\n \n der \n Finanzierungsstrategie laufend refinanziert.\n
\n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n \u00fcber\n \n ein\n \n Cash-Pooling,\n \n in\n \n das\n \n operativ \n t\u00e4tige\n \n Tochtergesellschaften\n \n eingebunden\n \n sind.\n \n Sie \n verfolgt\n \n eine\n \n klare\n \n Bankenpolitik\n \n und\n \n arbeitet\n \n mit \n nationalen\n \n sowie\n \n internationalen\n \n Banken\n \n zusammen. \n Durch\n \n diese\n \n diversifizierte\n \n Strategie\n \n kann\n \n die\n \n BIG\n \n als\n \n Aa1-\n geratete\n \n Schuldnerin\n \n jederzeit\n \n \u00fcber\n \n gen\u00fcgend\n \n Liquidit\u00e4t \n verf\u00fcgen.\n \n Aus\n \n heutiger\n \n Sicht\n \n verf\u00fcgt\n \n der\n \n Konzern\n \n \u00fcber \n ausreichend\n \n hohe\n \n Liquidit\u00e4t\n \n und \n Liquidit\u00e4tssicherungsma\u00dfnahmen.\n
\n \n
\n \n Die\n \n langfristige\n \n Finanzierung\n \n der\n \n BIG\n \n erfolgt\n \n grunds\u00e4tzlich \n zentral\n \n als\n \n Unternehmensfinanzierung\n \n in\n \n Form\n \n von \n Bankkrediten,\n \n \u00f6ffentlichen\n \n Anleihen,\n \n Privatplatzierungen \n oder\n \n auf\n \n Basis\n \n des\n \n Kooperationsvertrags\n \n mit\n \n der \n \u00d6sterreichischen Bundesfinanzierungsagentur (OeBFA).\n
\n Kurzfristige\n \n Refinanzierungen\n \n erfolgen\n \n \u00fcber\n \n den \n Geldmarkt\n \n in\n \n Form\n \n von\n \n Barvorlagen\n \n oder\n \n \u00fcber\n \n Commercial \n Papers.\n \n Wesentlich\n \n f\u00fcr\n \n die\n \n Zusammensetzung\n \n des \n Portfolios\n \n ist\n \n die\n \n langfristige\n \n Struktur\n \n der\n \n Aktivseite,\n \n welche \n im\n \n Sinne\n \n einer\n \n Aktiv-Passiv-Steuerung\n \n eine\n \n ebenso \n entsprechende Gestaltung der Passivseite mit sich bringt.\n
\n \n
\n c.\n \n Marktrisiko\n \n
\n \n
\n Das\n \n Marktrisiko,\n \n dem\n \n der\n \n Konzern\n \n ausgesetzt\n \n ist,\n \n bezieht \n sich vor allem auf das Zins- und W\u00e4hrungsrisiko. \n
\n
\n Die\n \n Risiken\n \n aus\n \n der\n \n Ver\u00e4nderung\n \n von\n \n Zinss\u00e4tzen\n \n entstehen \n im Wesentlichen aus den Fremdfinanzierungen. \n
\n
\n Die\n \n fix\n \n verzinslichen\n \n Finanzierungen\n \n unterliegen \n grunds\u00e4tzlich\n \n in\n \n Abh\u00e4ngigkeit\n \n vom\n \n Zinsniveau\n \n einem \n Barwert\u00e4nderungsrisiko\n \n und\n \n betreffen\n \n den\n \n beizulegenden \n Zeitwert\n \n des\n \n Finanzinstruments.\n \n Ung\u00fcnstige \n Zinsentwicklungen\n \n haben\n \n bei\n \n variablen\n \n Finanzierungen \n einen\n \n negativen\n \n Effekt\n \n auf\n \n die\n \n H\u00f6he\n \n der\n \n zuk\u00fcnftigen \n Zinszahlungen.\n \n Zins\u00e4nderungsrisiken\n \n treten\n \n sowohl\n \n im \n festverzinslichen\n \n als\n \n auch\n \n im\n \n variablen\n \n Bereich\n \n auf\n \n und \n werden\n \n durch\n \n einen\n \n Mix\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsbindungen reduziert.\n
\n
\n W\u00e4hrungsrisiken\n \n ergeben\n \n sich\n \n aus\n \n den \n Finanzverbindlichkeiten\n \n in\n \n Fremdw\u00e4hrung\n \n und\n \n den\n \n damit \n verbundenen\n \n wechselkursbedingten \n Bewertungsergebnissen.\n \n Alle\n \n Emissionen\n \n sind\n \n durch \n Derivate\n \n gegen\n \n \u00c4nderungen\n \n in\n \n den\n \n Wechselkursen \n gesichert.\n \n Im\n \n BIG\n \n Konzern\n \n herrscht\n \n interner\n \n Konsens \n dar\u00fcber,\n \n dass\n \n die\n \n Gesellschaft\n \n \u00fcber\n \n keine\n \n offenen \n Fremdw\u00e4hrungspositionen verf\u00fcgen sollte.\n
\n \n
\n d.\n Steuerrisiko\n
\n
\n Wie\n \n bereits\n \n in\n \n der\n \n Vergangenheit\n \n k\u00f6nnen\n \n m\u00f6gliche \n k\u00fcnftige\n \n \u00c4nderungen\n \n in\n \n der\n \n \u00f6sterreichischen \n Steuergesetzgebung,\n \n die\n \n Auswirkungen\n \n auf\n \n die\n \n Ertrags-, \n Umsatz-\n \n und\n \n Grunderwerbsbesteuerung\n \n f\u00fcr\n \n die \n Immobilienwirtschaft\n \n haben\n \n k\u00f6nnen,\n \n nicht \n ausgeschlossen\n \n werden.\n \n Das\n \n Unternehmen\n \n versucht \n daher,\n \n allf\u00e4llige\n \n Konsequenzen\n \n von\n \n Gesetzes\u00e4nderungen \n durch\n \n die\n \n kontinuierliche\n \n Zusammenarbeit\n \n mit \n Expert*innen\n \n (vor\n \n allem\n \n mit\n \n externen\n \n Steuerberater*innen) \n sowie\n \n durch\n \n ein\n \n laufendes\n \n Monitoring\n \n aller\n \n wesentlichen \n Gesetzes\u00e4nderungen\n \n im\n \n steuerlichen\n \n Bereich\n \n fr\u00fchzeitig\n \n zu \n erkennen,\n \n bei\n \n der\n \n Entscheidungsfindung\n \n zu \n ber\u00fccksichtigen\n \n und\n \n f\u00fcr\n \n bekannte\n \n Risiken\n \n ausreichende \n bilanzielle Vorsorgen zu treffen\n .\n
\n
\n
\n \n
\n Aufgrund\n \n der\n \n stetig\n \n wachsenden\n \n steuerlichen \n Anforderungen\n \n und\n \n Herausforderungen\n \n wurde\n \n bereits\n \n im \n Gesch\u00e4ftsjahr\n \n 2020\n \n ein\n \n konzerninternes \n Steuerkontrollsystem\n \n (SKS)\n \n etabliert,\n \n welches\n \n im \n Gesch\u00e4ftsjahr\n \n 2021\n \n zertifiziert\n \n wurde\n \n und\n \n regelm\u00e4\u00dfig \n aktualisiert\n \n wird.\n \n Der\n \n Zielsetzung\n \n des\n \n SKS\n \n folgend\n \n liegt\n \n der \n Schwerpunkt\n \n auf\n \n der\n \n Beurteilung\n \n der\n \n steuerrelevanten \n Risiken\n \n und\n \n der\n \n Steuerungs-\n \n und\n \n Kontrollma\u00dfnahmen. \n Dadurch\n \n soll\n \n gew\u00e4hrleistet\n \n sein,\n \n dass\n \n alle \n Unternehmenseinheiten\n \n die\n \n Steuern\n \n termingerecht\n \n und \n betragsrichtig\n \n abf\u00fchren.\n \n Das\n \n Risiko\n \n von\n \n etwaigen \n Regelverst\u00f6\u00dfen\n \n soll\n \n rechtzeitig\n \n erkannt\n \n und\n \n durch \n geeignete\n \n Ma\u00dfnahmen\n \n reduziert\n \n oder\n \n deren\n \n Eintreten \n verhindert\n \n werden.\n \n Das\n \n zertifizierte\n \n SKS\n \n tr\u00e4gt\n \n so\n \n dazu\n \n bei, \n finanzielle\n \n Risiken,\n \n finanzstrafrechtliche\n \n Risiken, \n Reputationsrisiken\n \n und\n \n Gesch\u00e4ftsrisiken\n \n des \n Unternehmens zu reduzieren. \n
\n Das\n \n SKS\n \n umfasst\n \n die\n \n Summe\n \n aller\n \n Ma\u00dfnahmen\n \n (Prozesse \n und\n \n Prozessschritte),\n \n die\n \n gew\u00e4hrleisten\n \n sollen,\n \n dass\n \n die \n Besteuerungsgrundlagen\n \n f\u00fcr\n \n die\n \n jeweilige\n \n Abgabenart \n (\u00a7 153e\n \n Abs. 1\n \n BAO)\n \n in\n \n der\n \n richtigen\n \n H\u00f6he\n \n ausgewiesen\n \n und \n die\n \n darauf\n \n entfallenden\n \n Steuern\n \n termingerecht\n \n und\n \n in\n \n der \n richtigen\n \n H\u00f6he\n \n abgef\u00fchrt\n \n werden\n \n (\u00a7 153b\n \n Abs. 6\n \n BAO). \n Weiters\n \n ist\n \n die\n \n Steuerfunktion\n \n der\n \n Abteilung \n Finanzmanagement\n \n gem\u00e4\u00df\n \n \u201eBIG\n \n Kodex\u201c\n \n fr\u00fchzeitig\n \n in\n \n alle \n steuerlich\n \n relevanten\n \n Sachverhalte\n \n im\n \n BIG\n \n Konzern \n einzubinden.\n
\n
\n \n
\n Beizulegende Zeitwerte\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Buchwerte\n \n und \n beizulegenden\n \n Zeitwerte\n \n von\n \n finanziellen \n Verm\u00f6genswerten\n \n und\n \n finanziellen\n \n Schulden, \n einschlie\u00dflich\n \n ihrer\n \n Stufen\n \n in\n \n der\n \n Hierarchie\n \n des \n beizulegenden\n \n Zeitwerts.\n \n Sie\n \n enth\u00e4lt\n \n keine\n \n Informationen \n zum\n \n beizulegenden\n \n Zeitwert\n \n f\u00fcr\n \n finanzielle \n Verm\u00f6genswerte\n \n und\n \n finanzielle\n \n Schulden,\n \n die\n \n nicht\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet\n \n wurden,\n \n wenn\n \n der \n Buchwert\n \n einen\n \n angemessenen\n \n N\u00e4herungswert\n \n f\u00fcr\n \n den \n beizulegenden Zeitwert darstellt.\n
\n
\n
\n Aktiva\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Liquide Mittel\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Leasingforderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ausleihungen (Finanzierung von Projektgesellschaften)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Sonstige Beteiligungen (AMPEERS ENERGY GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit positivem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n
\n Passiva\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.598\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.079\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.841\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit negativem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 180.394\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 215.439\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 115.395\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.301\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 528.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 531.112\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 544.377\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 557.223\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.132\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362.506\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 1.363.036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.573\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 3.785.004\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.737\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 38.928\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.907\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 165.552\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 160.399\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 5.355.285\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.161.623\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n
\n
\n \n
\n
\n \n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Bewertungstechniken, \n die\n \n bei\n \n der\n \n Bestimmung\n \n der\n \n beizulegenden\n \n Zeitwerte\n \n der \n Stufen 1 und 2 verwendet wurden.\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Art\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungstechnik\n

\n
\n

\n Anleihen/Kredite\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktpreisvergleichsverfahren: Die beizulegenden Zeitwerte basieren teilweise auf Preisnotierungen von Brokern. \u00c4hnliche Vertr\u00e4ge werden auf einem aktiven Markt gehandelt und die Preisnotierungen spiegeln die tats\u00e4chlichen Transaktionskosten f\u00fcr \u00e4hnliche Instrumente wider. \n

\n
\n

\n Derivative Finanzinstrumente\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Abgezinste Cashflows: Das Bewertungsmodell ber\u00fccksichtigt den Barwert der erwarteten Zahlungen unter Zugrundelegung der jeweils g\u00fcltigen Marktparameter, die mittels Bloomberg ermittelt wurden.\n

\n
\n
\n
\n Sensitivit\u00e4tsanalysen\n
\n
\n Grundlagen zu den Sensitivit\u00e4tsanalysen\n
\n
\n Zur\n \n Darstellung\n \n von\n \n wesentlichen\n \n Marktrisiken\n \n auf \n Finanzinstrumente\n \n verlangt\n \n IFRS 7 \u2013\n \n Finanzinstrumente \n Angaben\n \n zu\n \n Sensitivit\u00e4tsanalysen,\n \n die\n \n die\n \n Auswirkungen \n von\n \n hypothetischen\n \n \u00c4nderungen\n \n von\n \n relevanten \n Risikovariablen\n \n auf\n \n Ergebnis\n \n und\n \n Eigenkapital\n \n zeigen.\n \n Die \n BIG\n \n ist\n \n im\n \n Wesentlichen\n \n dem\n \n Fremdw\u00e4hrungs-\n \n und\n \n dem \n Zins\u00e4nderungsrisiko\n \n ausgesetzt.\n \n Es\n \n bestehen\n \n keine \n wesentlichen sonstigen Preisrisiken.\n
\n
\n Als\n \n Basis\n \n zur\n \n Ermittlung\n \n der\n \n Auswirkungen\n \n durch\n \n die \n hypothetischen\n \n \u00c4nderungen\n \n der\n \n Risikovariablen\n \n wurden \n die\n \n betroffenen\n \n Best\u00e4nde\n \n an\n \n Finanzinstrumenten\n \n zum \n Bilanzstichtag\n \n verwendet.\n \n Dabei\n \n wurde\n \n unterstellt,\n \n dass \n das\n \n jeweilige\n \n Risiko\n \n am\n \n Bilanzstichtag\n \n im\n \n Wesentlichen\n \n das \n Risiko\n \n w\u00e4hrend\n \n des\n \n Berichtsjahrs\n \n repr\u00e4sentiert. \n
\n
\n Risikoausgleiche\n \n \u2013\n \n etwa\n \n durch\n \n den\n \n Einsatz\n \n von\n \n derivativen \n Finanzinstrumenten\n \n \u2013\n \n wurden\n \n entsprechend \n ber\u00fccksichtigt.\n
\n Sensitivit\u00e4tsanalyse f\u00fcr das Fremdw\u00e4hrungsrisiko\n
\n
\n Bei\n \n der\n \n Sensitivit\u00e4tsanalyse\n \n f\u00fcr\n \n das\n \n Fremdw\u00e4hrungsrisiko \n wurden\n \n jene\n \n W\u00e4hrungsrisiken\n \n von\n \n Finanzinstrumenten, \n die\n \n in\n \n einer\n \n von\n \n der\n \n funktionalen\n \n W\u00e4hrung\n \n abweichenden \n W\u00e4hrung\n \n denominiert\n \n und\n \n monet\u00e4rer\n \n Art\n \n sind, \n einbezogen.\n
\n
\n Bei\n \n der\n \n Beurteilung\n \n des\n \n Fremdw\u00e4hrungsrisikos\n \n wurde\n \n die \n Annahme\n \n getroffen,\n \n dass\n \n sich\n \n die\n \n Preis\u00e4nderung\n \n von \n Anleihen\n \n aufgrund\n \n der\n \n W\u00e4hrungsumrechnung\n \n durch \n gegenl\u00e4ufige\n \n \u00c4nderungen\n \n bei\n \n W\u00e4hrungsswaps\n \n und \n Devisentermingesch\u00e4ften\n \n aufhebt.\n \n Da\n \n alle\n \n auf\n \n fremde \n W\u00e4hrung\n \n notierenden\n \n Anleiheverbindlichkeiten\n \n durch \n derivative\n \n Finanzinstrumente\n \n abgesichert\n \n sind,\n \n ergeben \n sich\n \n darauf\n \n keine\n \n Fremdw\u00e4hrungsrisiken.\n \n Daher\n \n er\u00fcbrigen \n sich auch Sensitivit\u00e4tsanalysen in dieser Hinsicht.\n
\n
\n Sensitivit\u00e4tsanalyse f\u00fcr das Zins\u00e4nderungsrisiko\n
\n
\n Bei\n \n der\n \n Sensitivit\u00e4tsanalyse\n \n f\u00fcr\n \n das\n \n Zins\u00e4nderungsrisiko \n wurden\n \n das\n \n Risiko\n \n von\n \n Zahlungsver\u00e4nderungen\n \n und\n \n des \n beizulegenden\n \n Zeitwertes\n \n durch\n \n eine\n \n lineare\n \n Verschiebung \n der\n \n Zinskurve\n \n berechnet\n \n und\n \n die\n \n Auswirkungen\n \n auf\n \n die \n betroffenen\n \n Finanzinstrumente\n \n mittels\n \n Discounted-\n Cashflow-Verfahrens ermittelt.\n
\n
\n Eine\n \n \u00c4nderung\n \n des\n \n Marktzinssatzes\n \n um\n \n 100\n \n Basispunkte \n zum\n \n Bilanzstichtag\n \n h\u00e4tte\n \n eine\n \n Erh\u00f6hung\n \n bzw. \n Verminderung\n \n des\n \n Ergebnisses\n \n und\n \n des\n \n Eigenkapitals\n \n um \n die\n \n folgenden\n \n Betr\u00e4ge\n \n ergeben.\n \n Bei\n \n dieser\n \n Analyse\n \n wurde \n unterstellt,\n \n dass\n \n alle\n \n anderen\n \n Variablen,\n \n insbesondere \n Wechselkurse, konstant bleiben.\n
\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ergebnis (vor Steuern)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Eigenkapital\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n
\n

\n Bewertung von Cashflow Hedge-Derivaten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.258,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.972,4\n

\n
\n

\n Zinsaufwand der variablen nicht gesicherten Produkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.371,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.084,7\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ergebnis (vor Steuern)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Eigenkapital\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n
\n

\n Bewertung von Cashflow Hedge-Derivaten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.040,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.984,4\n

\n
\n

\n Zinsaufwand der variablen nicht gesicherten Produkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.417,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.361,5\n

\n
\n
\n
\n
\n Die\n \n Sensitivit\u00e4t\n \n des\n \n Eigenkapitals\n \n wurde\n \n bei\n \n den\n \n obigen \n Analysen \u2013\n \n neben\n \n dem\n \n Ergebnis\n \n \u2013\n \n bei\n \n den\n \n variabel \n verzinsten\n \n Finanzinstrumenten\n \n von\n \n der\n \n Sensitivit\u00e4t\n \n der \n Cashflow Hedge-R\u00fccklage beeinflusst.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact448": { "value": "\n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n TEUR 843.615,8\n \n (Vorjahr: \n TEUR 546.713,8)\n \n als\n \n Finanzinvestition\n \n gehaltenen \n Immobilien\n \n als\n \n Sicherheiten\n \n ausschlie\u00dflich\n \n auf\n \n Ebene\n \n der \n Projektgesellschaften f\u00fcr Verbindlichkeiten verpf\u00e4ndet.\n
\n \n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n keine\n \n Sachanlagen\n \n sowie \n immateriellen\n \n Verm\u00f6genswerte\n \n als\n \n Sicherheiten\n \n f\u00fcr \n Verbindlichkeiten verpf\u00e4ndet. \n \n \n
\n \n
\n Zum\n \n Stichtag\n \n des\n \n Gesch\u00e4ftsjahrs\n \n 2025\n \n und\n \n des\n \n Vorjahres \n waren\n \n keine\n \n sonstigen\n \n finanziellen\n \n Verm\u00f6genswerte\n \n als \n Sicherheiten f\u00fcr Verbindlichkeiten verpf\u00e4ndet.\n \n \n
\n \n F\u00fcr\n \n die\n \n Aufnahme\n \n der\n \n Finanzverbindlichkeiten\n \n wurden \n keine\n \n finanziellen\n \n Verm\u00f6genswerte\n \n als\n \n Besicherung \n verwendet.\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCollateralExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact449": { "value": "\n
\n Bestimmung der beizulegenden Zeitwerte\n
\n
\n Im\n \n Jahr\n \n 2025\n \n wurden\n \n 761\n \n Struktureinheiten\n \n des\n \n BIG \n Konzerns\n \n durch\n \n externe\n \n Gutachter*innen\n \n bewertet.\n \n Dies \n entspricht\n \n einem\n \n Fair\n \n Value-Volumen\n \n von\n \n rund\n \n 72,5 %\n \n der \n IAS 40-Liegenschaften.\n
\n
\n Eine\n \n Struktureinheit\n \n ist\n \n eine\n \n aus\n \n ein\n \n oder\n \n mehreren \n Grundst\u00fccken\n \n und/oder\n \n Geb\u00e4uden\n \n bestehende, \n zahlungsmittelgenerierende\n \n Einheit,\n \n deren\n \n Cashflows \n nicht\n \n abgrenzbar\n \n bzw.\n \n voneinander\n \n abh\u00e4ngig\n \n und\n \n deren \n Liegenschaftsteile nur gemeinsam sinnvoll nutzbar sind.\n
\n
\n Die\n \n Struktureinheiten\n \n des\n \n Teilkonzerns\n \n ARE\n \n inkl.\n \n der\n \n ARE \n Projektgesellschaften\n \n werden\n \n in\n \n der\n \n Regel\n \n einer\n \n j\u00e4hrlichen \n externen\n \n Bewertung\n \n zugef\u00fchrt.\n \n Die\n \n Struktureinheiten\n \n des \n Teilkonzerns\n \n BIG\n \n inkl.\n \n der\n \n BIG\n \n Projektgesellschaften\n \n werden \n zumindest\n \n einmal\n \n alle\n \n drei\n \n Jahre\n \n extern\n \n bewertet.\n \n Die\n \n 15 \n wertm\u00e4\u00dfig\n \n gr\u00f6\u00dften\n \n Struktureinheiten\n \n des\n \n Teilkonzerns \n BIG\n \n werden\n \n zus\u00e4tzlich\n \n einmal\n \n j\u00e4hrlich\n \n extern\n \n bewertet.\n \n Der \n Fair\n \n Value\n \n nicht\n \n extern\n \n bewerteter\n \n Liegenschaften\n \n wird\n \n vor \n der\n \n Wertfortschreibung\n \n einer\n \n Werthaltigkeitspr\u00fcfung \n unterzogen.\n
\n
\n Bewertungstechnik\n
\n
\n Die\n \n Heterogenit\u00e4t\n \n der\n \n zu\n \n bewertenden\n \n Immobilien\n \n wird \n durch\n \n eine\n \n sorgf\u00e4ltige\n \n Auswahl\n \n des\n \n jeweils\n \n passenden \n Bewertungsmodells\n \n sowie\n \n eine\n \n auf\n \n die\n \n jeweilige\n \n Immobilie \n abgestimmte\n \n Parameterwahl\n \n (Lage\n \n der\n \n Immobilie, \n Nutzungsart,\n \n Marktumfeld,\n \n Zustand,\n \n etc.)\n \n ber\u00fccksichtigt. \n Bei\n \n allen\n \n Wertermittlungsverfahren\n \n werden\n \n die\n \n aktuell \n vorherrschenden\n \n Marktbedingungen\n \n in\n \n die\n \n Parameter\n \n der \n Wertermittlung integriert. \n
\n
\n Die\n \n Bewertung\n \n der\n \n als\n \n Finanzinvestitionen\n \n gehaltenen \n Immobilien\n \n (IAS\n \n 40-Objekte)\n \n erfolgt\n \n gem\u00e4\u00df\n \n den\n \n Vorgaben \n des\n \n IFRS\n \n 13\n \n (f\u00fcr\n \n die\n \n Ermittlung\n \n des\n \n Fair\n \n Value\n \n in\n \n Stufe\n \n 3). \n Der\n \n IFRS\n \n 13\n \n definiert\n \n neben\n \n dem\n \n Fair\n \n Value\n \n (beizulegender \n Zeitwert)\n \n unter\n \n anderem\n \n den\n \n Rahmen,\n \n der\n \n bei\n \n der \n Bemessung\n \n des\n \n beizulegenden\n \n Zeitwertes\n \n einzuhalten\n \n ist. \n Betreffend\n \n die\n \n Wertermittlung\n \n wird\n \n zwar\n \n kein\n \n konkretes \n Bewertungsverfahren\n \n verpflichtend\n \n vorgeschrieben,\n \n der \n IFRS 13\n \n nennt\n \n jedoch\n \n drei\n \n weit\n \n verbreitete\n \n und\n \n anerkannte \n Wertermittlungsans\u00e4tze. \n
\n \n \n
\n Diese\n \n Ans\u00e4tze,\n \n der\n \n Market\n \n Approach\n \n (marktbasierter \n Ansatz),\n \n der\n \n Cost\n \n Approach\n \n (kostenorientierter\n \n Ansatz) \n sowie\n \n der\n \n Income\n \n Approach\n \n (ertragsorientierter\n \n Ansatz), \n k\u00f6nnen\n \n anhand\n \n der\n \n in\n \n \u00d6sterreich\n \n normierten \n Bewertungsverfahren\n \n (Vergleichswert-,\n \n Sachwert-\n \n und \n Ertragswertverfahren)\n \n abgebildet\n \n werden.\n \n Die\n \n auf\n \n Basis\n \n der \n \u00d6NORM\n \n B\n \n 1802\n \n bzw.\n \n des \n Liegenschaftsbewertungsgesetzes\n \n ermittelten \n Verkehrswerte\n \n entsprechen\n \n diesen\n \n Ans\u00e4tzen\n \n und\n \n somit \n dem Fair Value gem. IFRS 13.\n
\n Da\n \n es\n \n sich\n \n bei\n \n den\n \n Immobilien\n \n des\n \n BIG\n \n Konzerns \n \u00fcberwiegend\n \n um\n \n ertragsorientierte\n \n Liegenschaften \n handelt,\n \n erfolgt\n \n die\n \n Wertermittlung\n \n in\n \n der\n \n Regel\n \n auf\n \n Basis \n eines\n \n einkommensbasierten\n \n Ansatzes\n \n (Income\n \n Approach) \n unter\n \n Anwendung\n \n des\n \n nationalen\n \n Ertragswertverfahrens \n gem.\n \n \u00d6NORM\n \n B\n \n 1802-1:2022-03-01\n \n bzw.\n \n gem.\n \n dem \n nationalen\n \n Liegenschaftsbewertungsgesetz.\n \n Dabei\n \n wird \n zum\n \n Bodenwert\n \n der\n \n Barwert\n \n aller\n \n k\u00fcnftig\n \n zu\n \n erwarteten \n Zahlungsfl\u00fcsse,\n \n der\n \n durch\n \n Kapitalisierung\n \n der\n \n Reinertr\u00e4ge \n der\n \n baulichen\n \n Anlagen\n \n (Rohertrag\n \n abz\u00fcglich \n Bewirtschaftungskosten\n \n und\n \n Bodenwertverzinsung) \n ermittelt\n \n wird,\n \n addiert.\n \n Das\n \n Ergebnis\n \n ist\n \n um\n \n etwaige \n wertbeeinflussende\n \n Faktoren\n \n \u00fcber\n \n Zu-\n \n und\n \n Abschl\u00e4ge\n \n zu \n korrigieren.\n \n Der\n \n dadurch\n \n ermittelte\n \n Verkehrswert\n \n bildet\n \n die \n Basis\n \n f\u00fcr\n \n den\n \n Fair\n \n Value.\n \n Das\n \n Marktgeschehen\n \n flie\u00dft\n \n \u00fcber \n den\n \n Bodenwert,\n \n die\n \n jeweils\n \n angesetzte\n \n Markt-\n \n bzw. \n nachhaltige\n \n Miete\n \n sowie\n \n \u00fcber\n \n den\n \n von\n \n dem*der \n Sachverst\u00e4ndigen\n \n abgeleiteten\n \n Liegenschaftszinssatz\n \n in \n das Bewertungsergebnis mit ein.\n
\n
\n Bei\n \n Immobilien\n \n in\n \n der\n \n Entwicklungs-\n \n und \n Herstellungsphase\n \n (in\n \n Bau\n \n befindliche\n \n Anlagen)\n \n wird\n \n das \n Residualwertverfahren\n \n in\n \n Anlehnung\n \n an\n \n die\n \n \u00d6NORM \n B 1802-3:2014-08-01\n \n angewendet.\n \n Der\n \n Fair\n \n Value\n \n zum \n Wertermittlungsstichtag\n \n basiert\n \n auf\n \n den\n \n im \n Ertragswertverfahren\n \n ermittelten\n \n Fair\n \n Value\n \n nach \n Fertigstellung.\n \n Hiervon\n \n werden\n \n die\n \n zu\n \n erwartenden\n \n noch \n anfallenden\n \n Kosten\n \n und\n \n Aufwendungen,\n \n die\n \n bis\n \n zur \n Fertigstellung\n \n anfallen,\n \n in\n \n Abzug\n \n gebracht.\n \n Eventuell \n ausstehende\n \n Zusch\u00fcsse\n \n oder\n \n Einnahmen\n \n w\u00e4hrend\n \n der \n Bauzeit sind werterh\u00f6hend anzusetzen.\n
\n
\n Bei\n \n unbebauten\n \n Grundst\u00fccken\n \n wird\n \n das \n Vergleichswertverfahren\n \n als\n \n vorrangiges\n \n Verfahren\n \n f\u00fcr\n \n die \n Wertermittlung\n \n herangezogen.\n \n Der\n \n Fair\n \n Value\n \n wird\n \n durch \n Vergleich\n \n mit\n \n im\n \n redlichen\n \n Gesch\u00e4ftsverkehr\n \n tats\u00e4chlich \n erzielten\n \n Kaufpreisen\n \n vergleichbarer\n \n Liegenschaften \n ermittelt.\n \n Dabei\n \n ist\n \n sowohl\n \n die\n \n zeitliche\n \n als\n \n auch\n \n die\n \n \u00f6rtliche \n N\u00e4he\n \n der\n \n Vergleichstransaktionen\n \n zum \n Bewertungsgegenstand\n \n zu\n \n beachten.\n \n Abweichende \n Eigenschaften\n \n sind\n \n ihrem\n \n Einfluss\n \n nach\n \n werterh\u00f6hend \n bzw. wertmindern zu ber\u00fccksichtigen.\n
\n
\n In\n \n Einzelf\u00e4llen\n \n gelangen\n \n bei\n \n der\n \n Wertermittlung\n \n im\n \n BIG \n Konzern\n \n andere,\n \n anerkannte\n \n Bewertungsmethoden\n \n zur \n Anwendung,\n \n wie\n \n z.B.\n \n das\n \n Discounted-Cashflow-\n \n oder\n \n das \n Sachwertverfahren.\n \n Der\n \n Sachverst\u00e4ndige\n \n hat\n \n dabei\n \n jeweils \n das\n \n Wertermittlungsverfahren\n \n auszuw\u00e4hlen,\n \n das\n \n den \n jeweiligen\n \n Stand\n \n der\n \n Wissenschaft\n \n und\n \n die\n \n im\n \n redlichen \n Gesch\u00e4ftsverkehr\n \n bestehenden\n \n Gepflogenheiten\n \n abbildet \n und f\u00fcr die Ermittlung des Fair Values geeignet ist.\n
\n Auswirkungen\n \n des\n \n Budgetgesetzes\n \n 2025\n \n auf\n \n die \n Immobilienbewertung\n
\n
\n Mit\n \n der\n \n Ver\u00f6ffentlichung\n \n des\n \n Budgetgesetzes\n \n (BGBl.\n \n I\n \n Nr. \n 26/2025)\n \n am\n \n 30.\n \n Juni\n \n 2025\n \n wurde\n \n die\n \n Wertsicherung\n \n der \n Mieten,\n \n die\n \n dem\n \n Generalmietvertrag\n \n sowie\n \n dem\n \n ex-lege \n Fruchtgenussrahmenvertrag\n \n unterliegen,\n \n neu\n \n geregelt. \n Diese\n \n gesetzliche\n \n Anpassung\n \n bewirkt\n \n eine \n Indexaussetzung\n \n f\u00fcr\n \n das\n \n Jahr\n \n 2026\n \n und\n \n f\u00fchrt\n \n zu\n \n einem \n Indexverlust,\n \n der\n \n in\n \n einer\n \n Erh\u00f6hung\n \n der \n Liegenschaftszinss\u00e4tze\n \n in\n \n den\n \n Bewertungen\n \n resultiert.\n \n Der \n reale\n \n Mietentgang\n \n betr\u00e4gt\n \n rund\n \n 8,0 %\n \n bei\n \n den\n \n dem \n Generalmietvertrag\n \n unterliegenden\n \n Mieten\n \n sowie\n \n rund \n 6,4 %\n \n bei\n \n jenen\n \n des\n \n ex- lege\n \n Fruchtgenussrahmenvertrags. \n Dar\u00fcber\n \n hinaus\n \n entstehen\n \n zus\u00e4tzliche\n \n Unsicherheiten\n \n in \n Bezug\n \n auf\n \n zuk\u00fcnftig\n \n drohende\n \n hoheitliche\n \n Eingriffe\n \n in\n \n die \n bestehenden\n \n Vertr\u00e4ge\n \n zwischen\n \n dem\n \n Bund\n \n und\n \n der\n \n BIG \n und\n \n damit\n \n einhergehend\n \n in\n \n die\n \n Sicherheit\n \n der\n \n vertraglich \n vereinbarten\n \n Wertsicherungen\n \n von\n \n Mieten \n (Vertrauensverlust).\n \n Die\n \n Indexaussetzung\n \n sowie\n \n der\n \n daraus \n resultierende\n \n Vertrauensverlust\n \n (politisches\n \n Risiko) \n wurden\n \n von\n \n den\n \n externen\n \n Gutachter*innen\n \n in\n \n Form\n \n eines \n Risikoaufschlags\n \n im\n \n Liegenschaftszinssatz\n \n ber\u00fccksichtigt. \n Dies\n \n f\u00fchrte\n \n auf\n \n Konzernebene\n \n der\n \n BIG\n \n zu\n \n einem\n \n negativen \n Werteffekt\n \n i.H.v.\n \n rund\n \n EUR 1.163,5\n \n Mio.\n \n Davon\n \n entfallen \n rund\n \n EUR -237,0\n \n Mio.\n \n auf\n \n den\n \n ARE\n \n Teilkonzern\n \n und\n \n rund \n EUR -926,5\n \n Mio.\n \n auf\n \n den\n \n BIG\n \n Teilkonzern.\n \n Im\n \n Rahmen\n \n der \n externen\n \n Bewertungen\n \n des\n \n Jahres\n \n 2025\n \n wurden\n \n bereits \n EUR -237,0\n \n Mio.\n \n im\n \n ARE\n \n Teilkonzern\n \n sowie\n \n EUR -603,1\n \n Mio. \n im\n \n BIG\n \n Teilkonzern\n \n im\n \n Fair\n \n Value\n \n erfasst\n \n \u2013\n \n insgesamt\n \n somit \n EUR -840,1\n \n Mio.\n \n Die\n \n gegenl\u00e4ufigen\n \n positiven\n \n Effekte\n \n im \n Rahmen\n \n der\n \n externen\n \n Bewertung\n \n des\n \n Jahres\n \n 2025\n \n belaufen \n sich\n \n auf\n \n EUR 1.106,6\n \n Mio.\n \n Der\n \n verbleibende,\n \n auf\n \n Basis\n \n der \n bisherigen\n \n Ergebnisse\n \n hochgerechnete,\n \n negative \n Bewertungseffekt\n \n durch\n \n zuk\u00fcnftige\n \n externe\n \n Gutachten \n bel\u00e4uft sich auf EUR -323,4 Mio.\n
\n
\n Zur\n \n korrekten\n \n Abbildung\n \n des\n \n Bilanzwerts\n \n zum \n 31. Dezember\n \n 2025\n \n wurde\n \n f\u00fcr\n \n jene\n \n Liegenschaften,\n \n die \n gem\u00e4\u00df\n \n Bewertungszyklus\n \n zum\n \n 31. Dezember\n \n 2025\n \n keiner \n externen\n \n Bewertung\n \n unterzogen\n \n wurden,\n \n eine\n \n pauschale \n Wertkorrektur\n \n in\n \n H\u00f6he\n \n von\n \n EUR 105,0\n \n Mio.\n \n vorgenommen. \n Dabei\n \n finden\n \n potenziell\n \n positive\n \n Bewertungseffekte\n \n in\n \n der \n H\u00f6he\n \n von\n \n EUR 218,4\n \n Mio.\n \n \u2013\n \n etwa\n \n Nachholeffekte\n \n im \n Rahmen\n \n des\n \n dreij\u00e4hrigen\n \n Bewertungszyklus\n \n im\n \n BIG \n Teilkonzern\n \n \u2013\n \n bereits\n \n Ber\u00fccksichtigung.\n \n Die\n \n zu\n \n erwarteten \n Bewertungseffekte\n \n aus\n \n dem\n \n nicht\n \n extern\n \n bewerteten \n Teilportfolio\n \n wurden\n \n auf\n \n Basis\n \n der\n \n Erkenntnisse\n \n der \n externen Gutachten des Jahres simuliert.\n
\n
\n
\n \n \n Marktumfeld und Einflussfaktoren\n
\n Die\n \n Immobilienwirtschaft\n \n stand\n \n auch\n \n im\n \n Jahr\n \n 2025 \n aufgrund\n \n des\n \n anhaltend\n \n schwierigen\n \n Marktumfelds\n \n unter \n Druck.\n \n H\u00f6here\n \n Finanzierungskosten\n \n und\n \n eine \n zur\u00fcckhaltende\n \n Investitionsbereitschaft\n \n belasteten\n \n die \n Branche\n \n weiterhin.\n \n Zugleich\n \n mehren\n \n sich\n \n jedoch\n \n die \n Anzeichen\n \n einer\n \n Stabilisierung:\n \n Bei\n \n den\n \n Renditen\n \n ist\n \n eine \n Seitw\u00e4rtsbewegung\n \n zu\n \n beobachten,\n \n was\n \n zu\n \n einer\n \n gewissen \n Entspannung\n \n auf\n \n dem\n \n Immobilienmarkt\n \n gef\u00fchrt\n \n hat\n \n und \n mittelfristig\n \n das\n \n Vertrauen\n \n der\n \n Marktteilnehmer\n \n st\u00e4rken \n k\u00f6nnte.\n
\n \n Im\n \n BIG\n \n Konzern\n \n hat\n \n sich\n \n der\n \n Druck\n \n auf\n \n die\n \n Bewertung\n \n der \n Immobilien\n \n \u2013\n \n insbesondere\n \n auf\n \n die\n \n Fair\n \n Values\n \n \u2013\n \n zuletzt \n nochmals\n \n erh\u00f6ht.\n \n Ein\n \n wesentlicher\n \n Grund\n \n daf\u00fcr\n \n ist\n \n der \n aktuelle\n \n Beschluss\n \n der\n \n Bundesregierung\n \n (BGBl.\n \n I\n \n Nr. \n 26/2025),\n \n die\n \n Indexierung\n \n der\n \n BIG\n \n Mietvertr\u00e4ge\n \n mit\n \n dem \n Bund\n \n f\u00fcr\n \n das\n \n Jahr\n \n 2026\n \n auszusetzen.\n \n Dadurch\n \n werden\n \n die \n Mieten\n \n nicht\n \n wie\n \n \u00fcblich\n \n an\n \n die\n \n Inflation\n \n angepasst,\n \n was \n sich\n \n negativ\n \n auf\n \n die\n \n zuk\u00fcnftigen\n \n Einnahmeerwartungen \n und\n \n in\n \n der\n \n Folge\n \n auf\n \n die\n \n Bewertung\n \n der\n \n betroffenen \n Objekte auswirkt.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact450": { "value": "\n
\n Im\n \n Rahmen\n \n der\n \n Bewertungen\n \n werden\n \n folgende\n \n nicht \n beobachtbare Inputfaktoren 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n BIG - Ertragswertverfahren\n

\n

\n Segment\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Spezialimmobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.532.423\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.382.408\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 16,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,7\n

\n
\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.778.983\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 65\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,4\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.693.814\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG\n \u00a0 \n - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst: Segmente Spezialimmobilien, Schulen und Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 405.093\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.693.814\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 405.093\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 799.675\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.181\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Konzern Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.905.763\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Ertragswertverfahren\n

\n

\n Bundesland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Burgenland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.748\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n
\n

\n K\u00e4rnten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 158.875\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50,75\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,8\n

\n
\n

\n Nieder\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 348.972\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 65\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,2\n

\n
\n

\n Ober\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275.707\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Salzburg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 251.695\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,6\n

\n
\n

\n Steiermark\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 434.591\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27,9\n

\n
\n

\n Tirol\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 192.768\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43,75\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,5\n

\n
\n

\n Vorarlberg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.582\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.537.111\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,0\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.331.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst Bundesl\u00e4nder\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 455.884\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2025 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.331.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 455.884\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 220.247\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.181\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n F\u00fcr \n 2024 setzten sie 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n BIG - Ertragswertverfahren\n

\n

\n Segment\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Spezialimmobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.463.980\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,80\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,0\n

\n
\n

\n Schulen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.000.704\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 16,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,8\n

\n
\n

\n Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.151.217\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,8\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.927.406\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG\n \u00a0 \n - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst: Segmente Spezialimmobilien, Schulen und Universit\u00e4ten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 272.235\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz in %\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,49\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 63\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.615.901\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 272.235\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.439.846\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n BIG Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.982\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.817\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Konzern Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.200.798\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Ertragswertverfahren\n

\n

\n Bundesland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Burgenland\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64.376\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,8\n

\n
\n

\n K\u00e4rnten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 154.298\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,7\n

\n
\n

\n Nieder\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 316.747\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23,5\n

\n
\n

\n Ober\u00f6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 240.602\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,3\n

\n
\n

\n Salzburg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 310.969\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25,2\n

\n
\n

\n Steiermark\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 430.915\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 72\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28,8\n

\n
\n

\n Tirol\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 171.342\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,8\n

\n
\n

\n Vorarlberg\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 71.971\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 35\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29,5\n

\n
\n

\n Wien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.521.649\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 70\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,6\n

\n
\n

\n Summe Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.282.869\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n ARE - Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Inputfaktoren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MIN\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n MAX\n

\n
\n

\n Zusammengefasst Bundesl\u00e4nder\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 346.524\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Liegenschaftszinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Restnutzungsdauer in Jahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 60\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IST-Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nachhaltige Miete in EUR/m\u00b2 p.m.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Instandhaltungskosten in EUR/m\u00b2 p.a.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n bis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bewertungsverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n IFRS-Buchwert zum 31.12.2024 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ertragswertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.282.869\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Residualwertverfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 346.524\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n sonstige Verfahren\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 243.423\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE Gesamt\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.817\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n
\n Objekte,\n \n welche\n \n Denkmalschutz\n \n aufweisen\n \n wurden\n \n bei\n \n der \n Darstellung\n \n der\n \n oberen\n \n Bandbreite\n \n der\n \n Restnutzungsdauer \n ausgeschlossen.\n
\n Angaben\n \n zur\n \n Untergrenze\n \n der\n \n Bandbreite\n \n werden\n \n als\n \n das \n 5 %-Quantil\n \n und\n \n Angaben\n \n zur\n \n Obergrenze\n \n der\n \n Bandbreite \n werden als das 95 %-Quantil dargestellt.\n
\n
\n Die Konzern-Aufteilung erfolgte in:\n
\n
\n \u25a0\n Bundesimmobiliengesellschaft m.b.H. inkl. dem \n Teilkonzern zugeh\u00f6rige Projektgesellschaften\n
\n
\n \u25a0\n ARE Austrian Real Estate GmbH inkl. dem Teilkonzern \n zugeh\u00f6rige Projektgesellschaften\n
\n
\n Die\n \n Auswertung\n \n beinhaltet\n \n eine\n \n Aufteilung\n \n in \n Ertragswertverfahren\n \n (Standing\n \n Investments), \n Residualwertverfahren\n \n (Anlagen\n \n im\n \n Bau\n \n AiB)\n \n sowie \n sonstige\n \n Verfahren\n \n (z.B.\n \n Liquidationswertverfahren, \n Baurechtsbewertung,\n \n Discounted-Cashflow-Verfahren). \n Die\n \n nicht\n \n beobachtbaren\n \n Inputfaktoren\n \n der\n \n Bewertungen \n mittels\n \n Residualwertverfahren\n \n beziehen\n \n sich\n \n auf\n \n den\n \n Fair \n Value nach Fertigstellung.\n
\n
\n Auf\n \n Grund\n \n der\n \n erheblichen\n \n Heterogenit\u00e4t\n \n des\n \n Portfolios \n kommt\n \n es\n \n zu\n \n den\n \n unter\n \n anderem\n \n gro\u00dfen\n \n Bandbreiten\n \n bei \n den Inputfaktoren.\n
\n
\n Sensitivit\u00e4tsanalyse\n
\n
\n Die\n \n Entwicklung\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n der \n Immobilien\n \n h\u00e4ngt\n \n im\n \n Wesentlichen\n \n von\n \n der\n \n aktuellen \n Einsch\u00e4tzung\n \n der\n \n zuk\u00fcnftig\n \n erzielbaren\n \n Mieten\n \n und\n \n den\n \n im \n Rahmen\n \n des\n \n Ertragswertverfahrens\n \n verwendeten \n Liegenschaftszinss\u00e4tzen\n \n ab.\n \n Der\n \n beizulegende\n \n Zeitwert\n \n der \n als\n \n Finanzinvestition\n \n gehaltenen\n \n Immobilien\n \n betr\u00e4gt\n \n per \n 31.\n \n Dezember\n \n 2025\n \n in\n \n der\n \n ARE\n \n TEUR \n 5.007.180,6\n \n und\n \n in\n \n der \n BIG TEUR \n 13.898.582,1.\n
\n
\n F\u00fcr\n \n die\n \n Ermittlung\n \n der\n \n Sensitivit\u00e4ten\n \n wurden\n \n jeweils\n \n bei \n ARE\n \n und\n \n BIG\n \n alle\n \n Objekte\n \n ausgew\u00e4hlt,\n \n die\n \n ausschlie\u00dflich \n Immobilien\n \n im\n \n Alleineigentum\n \n umfassen,\n \n welche\n \n einen \n nachhaltigen\n \n Ertrag\n \n ausweisen,\n \n im\n \n Ertragswertverfahren \n bewertet\n \n wurden\n \n und\n \n auf\n \n welchen\n \n sich\n \n keine\n \n Immobilien \n
\n
\n befinden,\n \n die\n \n zum\n \n 31.\n \n Dezember\n \n 2025\n \n als\n \n Anlage\n \n in\n \n Bau \n ausgewiesen\n \n sind.\n \n Das\n \n Fair\n \n Value-Volumen\n \n dieser \n ausgew\u00e4hlten\n \n Immobilien\n \n betr\u00e4gt\n \n per\n \n 31.\n \n Dezember\n \n 2025 \n in\n \n der\n \n ARE\n \n TEUR 3.478.362,0\n \n (rund\n \n 70 %\n \n des\n \n gesamten\n \n Fair \n Values\n \n der\n \n gehaltenen\n \n Immobilien\n \n der\n \n ARE)\n \n und\n \n in\n \n der\n \n BIG \n TEUR 11.830.721,0\n \n (rund\n \n 84 %\n \n des\n \n gesamten\n \n Fair\n \n Values \n der gehaltenen Immobilien der BIG). \n
\n Ausgehend\n \n von\n \n den\n \n ermittelten\n \n Sensitivit\u00e4ten\n \n der\n \n in\n \n der \n Stichprobe\n \n enthaltenen\n \n Immobilien\n \n wurde\n \n auf\n \n die \n Sensitivit\u00e4t\n \n des\n \n beizulegenden\n \n Zeitwerts\n \n aller\n \n Immobilien \n geschlossen.\n \n Die\n \n folgenden\n \n Tabellen\n \n zeigen\n \n die\n \n Sensitivit\u00e4t \n des\n \n beizulegenden\n \n Zeitwerts\n \n der\n \n Immobilien\n \n in\n \n Bezug\n \n auf \n eine\n \n \u00c4nderung\n \n der\n \n nachhaltigen\n \n Jahresrohertr\u00e4ge,\n \n der \n Liegenschaftszinss\u00e4tze und der Restnutzungsdauer:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung des nachhaltigen Jahresrohertrages\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +10%\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.527.083,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.485.381,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,59%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,55%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.592.489,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.204.674,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,40%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,40%\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung des Liegenschaftszinssatzes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +50 \n

\n

\n Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50 \n

\n

\n Basispunkte\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.560.121,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.532.670,6\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,93%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,49%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.806.394,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.169.288,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7,86%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,14%\n

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

\n \u00c4nderung der Restnutzungsdauer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.884.226,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.007.180,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.104.884,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,46%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,95%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.583.434,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.898.582,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.147.026,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,27%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,79%\n

\n
\n
\n
\n
\n \n \n \n Die\n \n \u00c4nderung\n \n des\n \n nachhaltigen\n \n Jahresrohertrags\n \n um \n jeweils\n \n +/-10 %,\n \n des\n \n Liegenschaftszinssatzes\n \n um\n \n jeweils \n +/-50\n \n Basispunkte\n \n bzw.\n \n der\n \n Restnutzungsdauer\n \n um\n \n jeweils \n +/-5\n \n Jahre\n \n f\u00fchrt\n \n zu\n \n einer\n \n Schwankungsbreite\n \n des \n beizulegenden\n \n Zeitwertes\n \n der\n \n gehaltenen\n \n Immobilien\n \n von \n -9,57 % bis +10,52 %.\n
\n In \n 2024 lauten die Werte 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 \u00c4nderung des nachhaltigen Jahresrohertrages\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +10%\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.444.534,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.301.098,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,79%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,79%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.399.667,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.256.295,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6,97%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,97%\n

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

\n \u00c4nderung des Liegenschaftszinssatzes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +50 \n

\n

\n Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50 \n

\n

\n Basispunkte\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.466.526,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.339.535,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8,34%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9,58%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.407.218,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.447.487,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6,91%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8,40%\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00c4nderung der Restnutzungsdauer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausgangs-\n

\n

\n wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n +5 Jahre\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n ARE\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.751.741,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.872.816,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.973.505,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2,48%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,07%\n

\n
\n

\n BIG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.205.050,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.327.981,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.427.557,8\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,92%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,75%\n

\n
\n
\n
\n \n \n \n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Bewertungstechniken, \n die\n \n bei\n \n der\n \n Bestimmung\n \n der\n \n beizulegenden\n \n Zeitwerte\n \n der \n Stufen 1 und 2 verwendet wurden.\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Art\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungstechnik\n

\n
\n

\n Anleihen/Kredite\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Marktpreisvergleichsverfahren: Die beizulegenden Zeitwerte basieren teilweise auf Preisnotierungen von Brokern. \u00c4hnliche Vertr\u00e4ge werden auf einem aktiven Markt gehandelt und die Preisnotierungen spiegeln die tats\u00e4chlichen Transaktionskosten f\u00fcr \u00e4hnliche Instrumente wider. \n

\n
\n

\n Derivative Finanzinstrumente\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Abgezinste Cashflows: Das Bewertungsmodell ber\u00fccksichtigt den Barwert der erwarteten Zahlungen unter Zugrundelegung der jeweils g\u00fcltigen Marktparameter, die mittels Bloomberg ermittelt wurden.\n

\n
\n
\n
\n Sensitivit\u00e4tsanalysen\n
\n
\n Grundlagen zu den Sensitivit\u00e4tsanalysen\n
\n
\n Zur\n \n Darstellung\n \n von\n \n wesentlichen\n \n Marktrisiken\n \n auf \n Finanzinstrumente\n \n verlangt\n \n IFRS 7 \u2013\n \n Finanzinstrumente \n Angaben\n \n zu\n \n Sensitivit\u00e4tsanalysen,\n \n die\n \n die\n \n Auswirkungen \n von\n \n hypothetischen\n \n \u00c4nderungen\n \n von\n \n relevanten \n Risikovariablen\n \n auf\n \n Ergebnis\n \n und\n \n Eigenkapital\n \n zeigen.\n \n Die \n BIG\n \n ist\n \n im\n \n Wesentlichen\n \n dem\n \n Fremdw\u00e4hrungs-\n \n und\n \n dem \n Zins\u00e4nderungsrisiko\n \n ausgesetzt.\n \n Es\n \n bestehen\n \n keine \n wesentlichen sonstigen Preisrisiken.\n
\n
\n Als\n \n Basis\n \n zur\n \n Ermittlung\n \n der\n \n Auswirkungen\n \n durch\n \n die \n hypothetischen\n \n \u00c4nderungen\n \n der\n \n Risikovariablen\n \n wurden \n die\n \n betroffenen\n \n Best\u00e4nde\n \n an\n \n Finanzinstrumenten\n \n zum \n Bilanzstichtag\n \n verwendet.\n \n Dabei\n \n wurde\n \n unterstellt,\n \n dass \n das\n \n jeweilige\n \n Risiko\n \n am\n \n Bilanzstichtag\n \n im\n \n Wesentlichen\n \n das \n Risiko\n \n w\u00e4hrend\n \n des\n \n Berichtsjahrs\n \n repr\u00e4sentiert. \n
\n
\n Risikoausgleiche\n \n \u2013\n \n etwa\n \n durch\n \n den\n \n Einsatz\n \n von\n \n derivativen \n Finanzinstrumenten\n \n \u2013\n \n wurden\n \n entsprechend \n ber\u00fccksichtigt.\n
\n Sensitivit\u00e4tsanalyse f\u00fcr das Fremdw\u00e4hrungsrisiko\n
\n
\n Bei\n \n der\n \n Sensitivit\u00e4tsanalyse\n \n f\u00fcr\n \n das\n \n Fremdw\u00e4hrungsrisiko \n wurden\n \n jene\n \n W\u00e4hrungsrisiken\n \n von\n \n Finanzinstrumenten, \n die\n \n in\n \n einer\n \n von\n \n der\n \n funktionalen\n \n W\u00e4hrung\n \n abweichenden \n W\u00e4hrung\n \n denominiert\n \n und\n \n monet\u00e4rer\n \n Art\n \n sind, \n einbezogen.\n
\n
\n Bei\n \n der\n \n Beurteilung\n \n des\n \n Fremdw\u00e4hrungsrisikos\n \n wurde\n \n die \n Annahme\n \n getroffen,\n \n dass\n \n sich\n \n die\n \n Preis\u00e4nderung\n \n von \n Anleihen\n \n aufgrund\n \n der\n \n W\u00e4hrungsumrechnung\n \n durch \n gegenl\u00e4ufige\n \n \u00c4nderungen\n \n bei\n \n W\u00e4hrungsswaps\n \n und \n Devisentermingesch\u00e4ften\n \n aufhebt.\n \n Da\n \n alle\n \n auf\n \n fremde \n W\u00e4hrung\n \n notierenden\n \n Anleiheverbindlichkeiten\n \n durch \n derivative\n \n Finanzinstrumente\n \n abgesichert\n \n sind,\n \n ergeben \n sich\n \n darauf\n \n keine\n \n Fremdw\u00e4hrungsrisiken.\n \n Daher\n \n er\u00fcbrigen \n sich auch Sensitivit\u00e4tsanalysen in dieser Hinsicht.\n
\n
\n Sensitivit\u00e4tsanalyse f\u00fcr das Zins\u00e4nderungsrisiko\n
\n
\n Bei\n \n der\n \n Sensitivit\u00e4tsanalyse\n \n f\u00fcr\n \n das\n \n Zins\u00e4nderungsrisiko \n wurden\n \n das\n \n Risiko\n \n von\n \n Zahlungsver\u00e4nderungen\n \n und\n \n des \n beizulegenden\n \n Zeitwertes\n \n durch\n \n eine\n \n lineare\n \n Verschiebung \n der\n \n Zinskurve\n \n berechnet\n \n und\n \n die\n \n Auswirkungen\n \n auf\n \n die \n betroffenen\n \n Finanzinstrumente\n \n mittels\n \n Discounted-\n Cashflow-Verfahrens ermittelt.\n
\n
\n Eine\n \n \u00c4nderung\n \n des\n \n Marktzinssatzes\n \n um\n \n 100\n \n Basispunkte \n zum\n \n Bilanzstichtag\n \n h\u00e4tte\n \n eine\n \n Erh\u00f6hung\n \n bzw. \n Verminderung\n \n des\n \n Ergebnisses\n \n und\n \n des\n \n Eigenkapitals\n \n um \n die\n \n folgenden\n \n Betr\u00e4ge\n \n ergeben.\n \n Bei\n \n dieser\n \n Analyse\n \n wurde \n unterstellt,\n \n dass\n \n alle\n \n anderen\n \n Variablen,\n \n insbesondere \n Wechselkurse, konstant bleiben.\n
\n
\n
\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ergebnis (vor Steuern)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Eigenkapital\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n
\n

\n Bewertung von Cashflow Hedge-Derivaten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.258,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.972,4\n

\n
\n

\n Zinsaufwand der variablen nicht gesicherten Produkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.887,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.371,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.084,7\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ergebnis (vor Steuern)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Eigenkapital\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anstieg \n

\n

\n um 100 Basispunkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verminderung \n

\n

\n um 100 Basispunkte\n

\n
\n

\n Bewertung von Cashflow Hedge-Derivaten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n x\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.040,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.984,4\n

\n
\n

\n Zinsaufwand der variablen nicht gesicherten Produkte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.622,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.417,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.361,5\n

\n
\n
\n
\n
\n Die\n \n Sensitivit\u00e4t\n \n des\n \n Eigenkapitals\n \n wurde\n \n bei\n \n den\n \n obigen \n Analysen \u2013\n \n neben\n \n dem\n \n Ergebnis\n \n \u2013\n \n bei\n \n den\n \n variabel \n verzinsten\n \n Finanzinstrumenten\n \n von\n \n der\n \n Sensitivit\u00e4t\n \n der \n Cashflow Hedge-R\u00fccklage beeinflusst.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact454": { "value": "\n \n \n
\n \n 8.2\n Selbst genutzte Immobilien, \n sonstige Sachanlagen und \n immaterielle Verm\u00f6genswerte\n
\n \n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n keine\n \n Sachanlagen\n \n sowie \n immateriellen\n \n Verm\u00f6genswerte\n \n als\n \n Sicherheiten\n \n f\u00fcr \n Verbindlichkeiten verpf\u00e4ndet. \n \n \n
\n \n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Selbst genutzte Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.686,9\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.007,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.007,5\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.672,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.266,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.266,1\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.594,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.586,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.672,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

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

\n Sonstige Sachanlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.228,1\n

\n
\n

\n Zug\u00e4nge aus Erwerb Immobiliengesellschaften\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.066,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.097,3\n

\n
\n

\n Investitionszusch\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -595,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -982,4\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -135,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -182,8\n

\n
\n

\n Ver\u00e4nderung aus Konskreis\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n
\n

\n Umgliederung zwischen IAS 16 und IAS 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 500,2\n

\n
\n

\n Sonstige Umgliederungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -244,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.161,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.396,3\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.198,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 71.575,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 66.134,7\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.377,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17.864,6\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.198,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

\n
\n \n \n Die\n \n Zug\u00e4nge\n \n der\n \n sonstigen\n \n Sachanlagen\n \n betreffen\n \n im \n Wesentlichen\n \n Investitionen\n \n in \n Dekarbonisierungsma\u00dfnahmen (z.B. PV-Anlagen)\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact452": { "value": "\n \n
\n \n 8.2\n Selbst genutzte Immobilien, \n sonstige Sachanlagen und \n immaterielle Verm\u00f6genswerte\n
\n \n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n keine\n \n Sachanlagen\n \n sowie \n immateriellen\n \n Verm\u00f6genswerte\n \n als\n \n Sicherheiten\n \n f\u00fcr \n Verbindlichkeiten verpf\u00e4ndet. \n \n \n
\n \n \n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 649,2\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 445,8\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -252,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -314,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.456,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.857,4\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.800,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.077,1\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n
\n
\n \n \n \n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact451": { "value": "\n
\n \n 8.2\n Selbst genutzte Immobilien, \n sonstige Sachanlagen und \n immaterielle Verm\u00f6genswerte\n
\n \n
\n Zum\n \n 31.\n \n Dezember\n \n 2025\n \n waren\n \n keine\n \n Sachanlagen\n \n sowie \n immateriellen\n \n Verm\u00f6genswerte\n \n als\n \n Sicherheiten\n \n f\u00fcr \n Verbindlichkeiten verpf\u00e4ndet. \n \n \n
\n \n \n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \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

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 649,2\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 445,8\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -252,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -314,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.456,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.857,4\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.800,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.077,1\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n
\n
\n \n \n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact453": { "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 Selbst genutzte Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.686,9\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.007,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.007,5\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.672,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.266,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.266,1\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.594,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.586,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.672,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 40.679,4\n

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

\n Sonstige Sachanlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.228,1\n

\n
\n

\n Zug\u00e4nge aus Erwerb Immobiliengesellschaften\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.066,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.097,3\n

\n
\n

\n Investitionszusch\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -595,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -982,4\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -135,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -182,8\n

\n
\n

\n Ver\u00e4nderung aus Konskreis\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n
\n

\n Umgliederung zwischen IAS 16 und IAS 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 500,2\n

\n
\n

\n Sonstige Umgliederungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -244,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.161,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.396,3\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.198,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 71.575,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 66.134,7\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.377,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17.864,6\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.198,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.270,1\n

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

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 649,2\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 445,8\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -252,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -314,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.456,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.857,4\n

\n
\n

\n Kumulierte Abschreibung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.800,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.077,1\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 655,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 780,3\n

\n
\n
\n
\n \n \n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact455": { "value": "\n \n
\n \n 8.3\n Anteile an nach der Equity-\n Methode bilanzierten \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Campus WU GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 691,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 886,0\n

\n
\n

\n Wien 3420 Aspern Development AG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.556,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.092,5\n

\n
\n

\n BIG Liegenschaften Strasshof Verwertung und Entwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 805,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 921,2\n

\n
\n

\n ERD38 TU GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 283,3\n

\n
\n

\n Wohnbau Eschenpark 1 GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 37,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 243,5\n

\n
\n

\n Perfekt A Wohnbau GmbH in Liqui\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,1\n

\n
\n

\n NOE Central St. P\u00f6lten Verwertungs GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 84,1\n

\n
\n

\n Nuss Errichtung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49,2\n

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

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n TrIIIple Management GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 119,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 117,5\n

\n
\n

\n OIC - Open Innovation Center GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,5\n

\n
\n

\n FJK 51 Projektentwicklungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,2\n

\n
\n

\n Schnirchgasse 9-9A GmbH & CoKG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 822,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 259,8\n

\n
\n

\n VID Energie Infrastruktur GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17,7\n

\n
\n

\n Perfekt A Beteiligungs GmbH in Liqui\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n WSB BF f\u00fcnf Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.908,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.322,9\n

\n
\n

\n WSB BF neun-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.416,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.856,6\n

\n
\n

\n Aspanggr\u00fcnde Beteiligungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 38,8\n

\n
\n

\n WSB BF elf-Alpha Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.537,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.820,7\n

\n
\n

\n WSB BF zwei Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.089,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.638,4\n

\n
\n

\n Baubergerstrasse GmbH & Co. KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.843,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42.964,9\n

\n
\n

\n WSB BF neun-Beta Projektentwicklungs GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.102,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.996,8\n

\n
\n

\n Erdberger L\u00e4nde 36-38 Projektentwicklung GmbH in Liqu.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Toscana Verpachtungs GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.197,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.162,0\n

\n
\n

\n VID Energie Infrastruktur GmbH & Co KG\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.216,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.291,7\n

\n
\n

\n Baubergerstrasse Verwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11,1\n

\n
\n

\n BIG Pocket House\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 59,1\n

\n
\n

\n Berlin Castle GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 973,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 773,5\n

\n
\n

\n K\u00f6ln, Corintostra\u00dfe 1 Immobilien GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.417,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 436.850,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n
\n
\n
\n Die\n \n nachstehende\n \n Tabelle\n \n fasst\n \n die\n \n Finanzinformationen \n der\n \n Campus\n \n WU\n \n GmbH\n \n bzw.\n \n von\n \n deren\n \n Anteilen\n \n daran \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Eigentumsanteil\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51%\n

\n
\n

\n Langfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.600,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.500,0\n

\n
\n

\n Kurzfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.290,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.610,3\n

\n
\n

\n Langfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -14.606,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.288,4\n

\n
\n

\n Passive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -34.711,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -32.068,2\n

\n
\n

\n Kurzfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -843,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -679,3\n

\n
\n

\n Nettoverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 447.730,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 450.074,3\n

\n
\n

\n davon Anteil BIG (inkl. alinearer Zusch\u00fcsse)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n
\n

\n davon Anteil WU\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.903,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 89.499,7\n

\n
\n
\n
\n In\n \n den\n \n vorstehend\n \n angef\u00fchrten\n \n Verm\u00f6genswerten\n \n und \n Schulden sind folgende Betr\u00e4ge enthalten:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Liquide Mittel\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.983,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.395,7\n

\n
\n

\n Kurzfristige finanzielle Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n
\n \n Die\n \n \u00dcberleitung\n \n vom\n \n anteiligen\n \n Nettoverm\u00f6gen\n \n stellt\n \n sich \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Anteil am Nettoverm\u00f6gen am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 369.799,6\n

\n
\n

\n Gesamtergebnis, das dem Konzern zuzurechnen ist\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.538,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.061,1\n

\n
\n

\n Erhaltene Dividende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.733,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.733,5\n

\n
\n

\n Abschichtung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n
\n

\n Anteil am Nettoverm\u00f6gen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.826,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.574,6\n

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

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.820,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.655,9\n

\n
\n

\n Periodenergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.977,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.963,0\n

\n
\n

\n Gesamtergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.977,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.963,0\n

\n
\n
\n
\n Der\n \n R\u00fcckgang\n \n des\n \n Periodenergebnisses\n \n der\n \n Campus\n \n WU \n GmbH\n \n ist\n \n auf\n \n das\n \n Neubewertungsergebnis\n \n in\n \n der \n Immobilie\n \n zur\u00fcckzuf\u00fchren,\n \n das\n \n in\n \n folgender\n \n Tabelle \n erl\u00e4utert 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Neubewertungsergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.100,0\n

\n
\n

\n Ertragsteuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.642,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.562,8\n

\n
\n
\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Entwicklung\n \n der \n Wertans\u00e4tze\n \n f\u00fcr\n \n s\u00e4mtliche\n \n Anteile\n \n an\n \n nach\n \n der\n \n Equity-\n Methode bilanzierten 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 485.191,5\n

\n
\n

\n Zugang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.084,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Abgang\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -42,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Konsolidierungskreis\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -23.170,1\n

\n
\n

\n Direkte Anteilsverk\u00e4ufe/Abschichtung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.552,6\n

\n
\n

\n Ver\u00e4nderungen Kapital durch Dividenden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.388,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.671,2\n

\n
\n

\n Ver\u00e4nderung Kapital durch Zuzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.986,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.202,2\n

\n
\n

\n Abwertungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -20.245,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Anteil am Jahresergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.515,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -506,4\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 436.850,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 449.493,5\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact463": { "value": "\n \n 8.4\n Sonstige 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782,2\n

\n
\n

\n Ausleihungen und sonstige langfristige Forderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.116,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.885,9\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 110.177,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114.938,0\n

\n
\n

\n Langfristige Forderungen aus Lieferungen und Leistungen und \u00fcbrige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.916,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.371,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128.993,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 141.978,0\n

\n
\n
\n
\n \n
\n Die\n \n Wertpapiere\n \n bestehen\n \n aus\n \n Investmentfondsanteilen \n (13.155\n \n St\u00fcck)\n \n und\n \n der\n \n beizulegende\n \n Zeitwert\n \n entspricht \n dem\n \n B\u00f6rsenkurs\n \n am\n \n Bilanzstichtag.\n \n Diese\n \n Wertpapiere \n besitzen\n \n keinen\n \n Nennwert.\n \n Der\n \n aktuelle\n \n Buchwert \n entspricht\n \n dem\n \n maximalen\n \n Ausfallrisiko\n \n f\u00fcr\n \n diese \n Wertpapiere.\n
\n \n
\n Die\n \n Ausleihungen\n \n betreffen\n \n gew\u00e4hrte\n \n Kredite\n \n an\n \n nach\n \n der \n Equity-Methode bilanzierte Unternehmen und an Dritte. \n
\n
\n Von\n \n den\n \n kurz-\n \n und\n \n langfristigen\n \n Forderungen\n \n gegen\u00fcber \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten\n \n Unternehmen\n \n sind \n TEUR 24.579,4 (Vorjahr: TEUR 16.919,6) nachrangig. \n
\n
\n Der\n \n Buchwert\n \n der\n \n ausgewiesenen\n \n Ausleihungen\n \n und \n Forderungen\n \n repr\u00e4sentiert\n \n das\n \n maximale\n \n Kreditrisiko\n \n zum \n Bilanzstichtag.\n
\n \n
\n Bei\n \n den\n \n langfristigen\n \n Forderungen\n \n aus\n \n Lieferungen\n \n und \n Leistungen\n \n handelt\n \n es\n \n sich\n \n um\n \n den\n \n langfristigen\n \n Anteil\n \n der \n Forderung\n \n gegen\u00fcber\n \n dem\n \n Bundesministerium\n \n f\u00fcr \n Bildung,\n \n Wissenschaft\n \n und\n \n Forschung\n \n in\n \n Bezug\n \n auf\n \n das \n Projekt\n \n BSZ\n \n Weiz.\n \n Die\n \n H\u00f6he\n \n dieser\n \n Forderung\n \n betr\u00e4gt\n \n zum \n Bilanzstichtag\n \n in\n \n Summe\n \n TEUR 7.371,9\n \n (Vorjahr: \n TEUR 10.885,0).\n
\n \n \n
\n Zum\n \n Stichtag\n \n des\n \n Gesch\u00e4ftsjahrs\n \n 2025\n \n und\n \n des\n \n Vorjahres \n waren\n \n keine\n \n sonstigen\n \n finanziellen\n \n Verm\u00f6genswerte\n \n als \n Sicherheiten f\u00fcr Verbindlichkeiten verpf\u00e4ndet.\n \n \n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact461": { "value": "\n 8.4\n Sonstige 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782,2\n

\n
\n

\n Ausleihungen und sonstige langfristige Forderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.116,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.885,9\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 110.177,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114.938,0\n

\n
\n

\n Langfristige Forderungen aus Lieferungen und Leistungen und \u00fcbrige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.916,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.371,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128.993,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 141.978,0\n

\n
\n
\n
\n \n
\n Die\n \n Wertpapiere\n \n bestehen\n \n aus\n \n Investmentfondsanteilen \n (13.155\n \n St\u00fcck)\n \n und\n \n der\n \n beizulegende\n \n Zeitwert\n \n entspricht \n dem\n \n B\u00f6rsenkurs\n \n am\n \n Bilanzstichtag.\n \n Diese\n \n Wertpapiere \n besitzen\n \n keinen\n \n Nennwert.\n \n Der\n \n aktuelle\n \n Buchwert \n entspricht\n \n dem\n \n maximalen\n \n Ausfallrisiko\n \n f\u00fcr\n \n diese \n Wertpapiere.\n
\n \n
\n Die\n \n Ausleihungen\n \n betreffen\n \n gew\u00e4hrte\n \n Kredite\n \n an\n \n nach\n \n der \n Equity-Methode bilanzierte Unternehmen und an Dritte. \n
\n
\n Von\n \n den\n \n kurz-\n \n und\n \n langfristigen\n \n Forderungen\n \n gegen\u00fcber \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten\n \n Unternehmen\n \n sind \n TEUR 24.579,4 (Vorjahr: TEUR 16.919,6) nachrangig. \n
\n
\n Der\n \n Buchwert\n \n der\n \n ausgewiesenen\n \n Ausleihungen\n \n und \n Forderungen\n \n repr\u00e4sentiert\n \n das\n \n maximale\n \n Kreditrisiko\n \n zum \n Bilanzstichtag.\n
\n \n
\n Bei\n \n den\n \n langfristigen\n \n Forderungen\n \n aus\n \n Lieferungen\n \n und \n Leistungen\n \n handelt\n \n es\n \n sich\n \n um\n \n den\n \n langfristigen\n \n Anteil\n \n der \n Forderung\n \n gegen\u00fcber\n \n dem\n \n Bundesministerium\n \n f\u00fcr \n Bildung,\n \n Wissenschaft\n \n und\n \n Forschung\n \n in\n \n Bezug\n \n auf\n \n das \n Projekt\n \n BSZ\n \n Weiz.\n \n Die\n \n H\u00f6he\n \n dieser\n \n Forderung\n \n betr\u00e4gt\n \n zum \n Bilanzstichtag\n \n in\n \n Summe\n \n TEUR 7.371,9\n \n (Vorjahr: \n TEUR 10.885,0).\n
\n \n \n
\n Zum\n \n Stichtag\n \n des\n \n Gesch\u00e4ftsjahrs\n \n 2025\n \n und\n \n des\n \n Vorjahres \n waren\n \n keine\n \n sonstigen\n \n finanziellen\n \n Verm\u00f6genswerte\n \n als \n Sicherheiten f\u00fcr Verbindlichkeiten verpf\u00e4ndet.\n \n \n
\n \n \n \n
\n \n 8.6\n Forderungen und sonstige \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.218,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.363,1\n

\n
\n

\n Forderungen aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.493,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43.269,7\n

\n
\n

\n Vertragsverm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.657,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.098,7\n

\n
\n

\n Ausleihungen, Sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.041,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.927,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 102.410,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.659,0\n

\n
\n
\n
\n \n \n \n
\n Die\n \n Vertragsverm\u00f6genswerte\n \n betreffen\n \n im\n \n Wesentlichen \n die\n \n Anspr\u00fcche\n \n des\n \n Konzerns\n \n auf\n \n Gegenleistung\n \n f\u00fcr \n unterschriebene,\n \n aber\n \n zum\n \n Stichtag\n \n noch\n \n nicht \n \u00fcbergebene\n \n Wohnimmobilien\n \n sowie\n \n Anspr\u00fcche\n \n aus \n Mieterinvestitionen.\n
\n \n \n \n Der\n \n Buchwert\n \n der\n \n Forderungen\n \n und\n \n sonstigen \n Verm\u00f6genswerte\n \n stellt\n \n einen\n \n angemessenen \n N\u00e4herungswert\n \n f\u00fcr\n \n den\n \n beizulegenden\n \n Zeitwert\n \n dar\n \n und \n repr\u00e4sentiert\n \n das\n \n maximale\n \n Kreditrisiko\n \n zum \n Bilanzstichtag.\n \n \n \n
\n Die\n \n Entwicklungen\n \n der\n \n Wertberichtigung \n (Einzelwertberichtigung\n \n und\n \n Wertberichtigung\n \n aufgrund \n erwarteter\n \n Kreditverluste)\n \n in\n \n Bezug\n \n auf\n \n Forderungen\n \n und \n sonstige\n \n Verm\u00f6genswerte\n \n sowie\n \n liquide\n \n Mittel\n \n waren\n \n wie \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.748,8\n

\n
\n

\n Zuf\u00fchrungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.199,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 788,7\n

\n
\n

\n Verbrauch\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -198,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -212,2\n

\n
\n

\n Aufl\u00f6sungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -298,8\n

\n
\n

\n Nettoneubewertung der Wertberichtigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 398,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -510,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.615,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact462": { "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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782,2\n

\n
\n

\n Ausleihungen und sonstige langfristige Forderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.116,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.885,9\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 110.177,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114.938,0\n

\n
\n

\n Langfristige Forderungen aus Lieferungen und Leistungen und \u00fcbrige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.916,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.371,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128.993,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 141.978,0\n

\n
\n
\n
\n \n
\n Die\n \n Wertpapiere\n \n bestehen\n \n aus\n \n Investmentfondsanteilen \n (13.155\n \n St\u00fcck)\n \n und\n \n der\n \n beizulegende\n \n Zeitwert\n \n entspricht \n dem\n \n B\u00f6rsenkurs\n \n am\n \n Bilanzstichtag.\n \n Diese\n \n Wertpapiere \n besitzen\n \n keinen\n \n Nennwert.\n \n Der\n \n aktuelle\n \n Buchwert \n entspricht\n \n dem\n \n maximalen\n \n Ausfallrisiko\n \n f\u00fcr\n \n diese \n Wertpapiere.\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Laufzeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00dcber 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe Buchwert\n

\n
\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 78.998,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.937,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.084.100,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n
\n

\n Sonstige finanzielle Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.658,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 354.071,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.212.330,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.666.060,0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 671.983,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 790.211,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 656.748,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.118.943,7\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.759,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.231,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 460.463,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.399,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.383.452,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.413.641,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.654.493,5\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Laufzeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00dcber 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe Buchwert\n

\n
\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228.926,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.131.646,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n
\n

\n Sonstige finanzielle Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.170,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 353.835,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.214.387,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.668.393,8\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 305.329,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.613,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 712.400,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.875.343,2\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.177,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.523,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 456.590,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468.677,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.476.898,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515.024,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.460.600,7\n

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

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2030\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,33\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.972\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.774\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.495\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,11\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.776\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 21.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.967\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.828\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.804\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.935\n

\n
\n

\n 9.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,35\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.999\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.309\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.825\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 152.616\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.000\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.939\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54.089\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.105\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54.070\n

\n
\n

\n 20.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,55\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.999\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.734\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,05\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.965\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 157.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.878\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 108.258\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.210\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 108.140\n

\n
\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2042\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,89\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.555\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 198.179\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.340\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 293.360\n

\n
\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2016\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,71\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 249.482\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205.853\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.788\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275.575\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.07.2017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.01.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,46\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.819\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.408\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.383\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.383\n

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

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 53.683\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2007\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,57\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.667\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 63.314\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.694\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.694\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.081\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58.764\n

\n
\n

\n 161.048\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2006\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,48\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 160.969\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 183.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.147\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 166.097\n

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

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2030\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,33\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.966\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.758\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.495\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.165\n

\n
\n

\n 20.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,55\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.997\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.845\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 9.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,35\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.997\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.341\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 21.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.960\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.687\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.804\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.869\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.795\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.620\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 162.000\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,11\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.192\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.929\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.613\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.105\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.105\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,05\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.932\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 159.178\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.857\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 107.291\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.210\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 112.210\n

\n
\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2042\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,89\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.528\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 206.041\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.340\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 301.140\n

\n
\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2016\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,71\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 249.432\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 208.475\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.788\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 279.838\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.07.2017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.01.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,46\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.793\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 87.898\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.383\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 105.844\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach \n

\n

\n Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 53.124\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2007\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,57\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.107\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64.175\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.676\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.676\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.028\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 59.828\n

\n
\n

\n 159.371\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2006\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,48\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 159.280\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 187.226\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.989\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 169.364\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.02.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.02.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,38\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.264\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n
\n
\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact458": { "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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782,2\n

\n
\n

\n Ausleihungen und sonstige langfristige Forderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.116,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.885,9\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 110.177,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114.938,0\n

\n
\n

\n Langfristige Forderungen aus Lieferungen und Leistungen und \u00fcbrige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.916,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.371,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 128.993,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 141.978,0\n

\n
\n
\n
\n \n
\n Bei\n \n den\n \n langfristigen\n \n Forderungen\n \n aus\n \n Lieferungen\n \n und \n Leistungen\n \n handelt\n \n es\n \n sich\n \n um\n \n den\n \n langfristigen\n \n Anteil\n \n der \n Forderung\n \n gegen\u00fcber\n \n dem\n \n Bundesministerium\n \n f\u00fcr \n Bildung,\n \n Wissenschaft\n \n und\n \n Forschung\n \n in\n \n Bezug\n \n auf\n \n das \n Projekt\n \n BSZ\n \n Weiz.\n \n Die\n \n H\u00f6he\n \n dieser\n \n Forderung\n \n betr\u00e4gt\n \n zum \n Bilanzstichtag\n \n in\n \n Summe\n \n TEUR 7.371,9\n \n (Vorjahr: \n TEUR 10.885,0).\n
\n \n \n \n
\n \n 8.6\n Forderungen und sonstige \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.218,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.363,1\n

\n
\n

\n Forderungen aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.493,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43.269,7\n

\n
\n

\n Vertragsverm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.657,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.098,7\n

\n
\n

\n Ausleihungen, Sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.041,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.927,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 102.410,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.659,0\n

\n
\n
\n
\n \n \n
\n Die\n \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen\n \n setzen \n sich\n \n im\n \n Wesentlichen\n \n aus\n \n den\n \n laufenden\n \n Forderungen\n \n aus \n Mieten\n \n und\n \n dem\n \n kurzfristigen\n \n Anteil\n \n der\n \n Forderung \n gegen\u00fcber\n \n dem\n \n Bundesministerium\n \n f\u00fcr\n \n Bildung, \n Wissenschaft\n \n und\n \n Forschung\n \n in\n \n Bezug\n \n auf\n \n das\n \n Projekt\n \n BSZ \n Weiz\n \n zusammen.\n \n Angaben\n \n dazu\n \n befinden\n \n sich\n \n unter\n \n Punkt \n 8.4.\n
\n \n \n \n Der\n \n Buchwert\n \n der\n \n Forderungen\n \n und\n \n sonstigen \n Verm\u00f6genswerte\n \n stellt\n \n einen\n \n angemessenen \n N\u00e4herungswert\n \n f\u00fcr\n \n den\n \n beizulegenden\n \n Zeitwert\n \n dar\n \n und \n repr\u00e4sentiert\n \n das\n \n maximale\n \n Kreditrisiko\n \n zum \n Bilanzstichtag.\n \n \n \n \n \n
\n Die\n \n Entwicklungen\n \n der\n \n Wertberichtigung \n (Einzelwertberichtigung\n \n und\n \n Wertberichtigung\n \n aufgrund \n erwarteter\n \n Kreditverluste)\n \n in\n \n Bezug\n \n auf\n \n Forderungen\n \n und \n sonstige\n \n Verm\u00f6genswerte\n \n sowie\n \n liquide\n \n Mittel\n \n waren\n \n wie \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.748,8\n

\n
\n

\n Zuf\u00fchrungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.199,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 788,7\n

\n
\n

\n Verbrauch\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -198,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -212,2\n

\n
\n

\n Aufl\u00f6sungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -298,8\n

\n
\n

\n Nettoneubewertung der Wertberichtigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 398,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -510,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.615,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n
\n
\n \n \n
\n Die\n \n Aufwendungen\n \n f\u00fcr\n \n die\n \n vollst\u00e4ndige\n \n Ausbuchung\n \n von \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen\n \n betrugen\n \n im \n Gesch\u00e4ftsjahr \n 2025 TEUR 107,8 (Vorjahr: TEUR 152,5).\n
\n
\n Die\n \n Einzelwertberichtigungen\n \n i.H.v.\n \n TEUR \n 2.767,9\n \n (Vorjahr: \n TEUR \n 2.066,0)\n \n resultieren\n \n vor\n \n allem\n \n aus\n \n Differenzen\n \n bei \n Miet- und Betriebskostenvorschreibungen.\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact456": { "value": "\n
\n Es\n \n wurden\n \n TEUR \n 13.222,0\n \n (Vorjahr:\n \n TEUR \n 20.483,0)\n \n an \n Fremdkapitalkosten\n \n mit\n \n einem\n \n durchschnittlichen \n Zinssatz\n \n von\n \n 3,49 %\n \n (Vorjahr:\n \n 3,96 %)\n \n bei\n \n zu \n Handelszwecken\n \n gehaltenen\n \n Immobilien\n \n auf\n \n die \n Herstellungskosten aktiviert.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact460": { "value": "\n
\n \n 8.6\n Forderungen und sonstige \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Forderungen aus Finanzierungsleasing\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.218,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.363,1\n

\n
\n

\n Forderungen aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 32.493,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43.269,7\n

\n
\n

\n Vertragsverm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.657,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.098,7\n

\n
\n

\n Ausleihungen, Sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47.041,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.927,5\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 102.410,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.659,0\n

\n
\n
\n
\n \n
\n Die\n \n Vertragsverm\u00f6genswerte\n \n betreffen\n \n im\n \n Wesentlichen \n die\n \n Anspr\u00fcche\n \n des\n \n Konzerns\n \n auf\n \n Gegenleistung\n \n f\u00fcr \n unterschriebene,\n \n aber\n \n zum\n \n Stichtag\n \n noch\n \n nicht \n \u00fcbergebene\n \n Wohnimmobilien\n \n sowie\n \n Anspr\u00fcche\n \n aus \n Mieterinvestitionen.\n
\n \n Der\n \n Buchwert\n \n der\n \n Forderungen\n \n und\n \n sonstigen \n Verm\u00f6genswerte\n \n stellt\n \n einen\n \n angemessenen \n N\u00e4herungswert\n \n f\u00fcr\n \n den\n \n beizulegenden\n \n Zeitwert\n \n dar\n \n und \n repr\u00e4sentiert\n \n das\n \n maximale\n \n Kreditrisiko\n \n zum \n Bilanzstichtag.\n \n
\n Die\n \n Entwicklungen\n \n der\n \n Wertberichtigung \n (Einzelwertberichtigung\n \n und\n \n Wertberichtigung\n \n aufgrund \n erwarteter\n \n Kreditverluste)\n \n in\n \n Bezug\n \n auf\n \n Forderungen\n \n und \n sonstige\n \n Verm\u00f6genswerte\n \n sowie\n \n liquide\n \n Mittel\n \n waren\n \n wie \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.748,8\n

\n
\n

\n Zuf\u00fchrungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.199,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 788,7\n

\n
\n

\n Verbrauch\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -198,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -212,2\n

\n
\n

\n Aufl\u00f6sungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -298,8\n

\n
\n

\n Nettoneubewertung der Wertberichtigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 398,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -510,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.615,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact459": { "value": "\n \n \n
\n Die\n \n Entwicklungen\n \n der\n \n Wertberichtigung \n (Einzelwertberichtigung\n \n und\n \n Wertberichtigung\n \n aufgrund \n erwarteter\n \n Kreditverluste)\n \n in\n \n Bezug\n \n auf\n \n Forderungen\n \n und \n sonstige\n \n Verm\u00f6genswerte\n \n sowie\n \n liquide\n \n Mittel\n \n waren\n \n wie \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Stand am 01.01. \n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.748,8\n

\n
\n

\n Zuf\u00fchrungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.199,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 788,7\n

\n
\n

\n Verbrauch\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -198,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -212,2\n

\n
\n

\n Aufl\u00f6sungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -299,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -298,8\n

\n
\n

\n Nettoneubewertung der Wertberichtigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 398,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -510,7\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.615,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515,7\n

\n
\n
\n \n \n
\n Die\n \n Aufwendungen\n \n f\u00fcr\n \n die\n \n vollst\u00e4ndige\n \n Ausbuchung\n \n von \n Forderungen\n \n aus\n \n Lieferungen\n \n und\n \n Leistungen\n \n betrugen\n \n im \n Gesch\u00e4ftsjahr \n 2025 TEUR 107,8 (Vorjahr: TEUR 152,5).\n
\n
\n Die\n \n Einzelwertberichtigungen\n \n i.H.v.\n \n TEUR \n 2.767,9\n \n (Vorjahr: \n TEUR \n 2.066,0)\n \n resultieren\n \n vor\n \n allem\n \n aus\n \n Differenzen\n \n bei \n Miet- und Betriebskostenvorschreibungen.\n
\n \n
\n \n Der\n \n Konzern\n \n verwendet\n \n eine\n \n Wertberichtigungsmatrix,\n \n um \n die\n \n erwarteten\n \n Kreditverluste\n \n der\n \n Forderungen\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n gegen\u00fcber\n \n der\n \n Republik \n \u00d6sterreich\n \n und\n \n Dritten\n \n zu\n \n messen,\n \n die\n \n eine\n \n sehr\n \n gro\u00dfe \n Anzahl\n \n kleiner\n \n Salden\n \n umfassen.\n \n Die\n \n gesch\u00e4tzten \n erwarteten\n \n Kreditausf\u00e4lle\n \n wurden\n \n auf\n \n Grundlage\n \n von \n Erfahrungen\n \n mit\n \n tats\u00e4chlichen\n \n Kreditausf\u00e4llen\n \n der \n vergangenen f\u00fcnf Jahre berechnet. \n
\n Das\n \n Kreditrisiko\n \n der\n \n Republik\n \n \u00d6sterreich\n \n wurde\n \n anhand\n \n der \n von\n \n Moody's\n \n ver\u00f6ffentlichten\n \n Ausfallwahrscheinlichkeit \n festgelegt.\n \n F\u00fcr\n \n die\n \n kurzfristigen\n \n Forderungen\n \n aus \n Lieferungen\n \n und\n \n Leistungen\n \n und\n \n die\n \n 12-Monats-\n Kreditausf\u00e4lle\n \n ergab\n \n dies\n \n auf\n \n Basis\n \n des\n \n Aa1-Ratings \n (Ausblick\n \n negativ)\n \n von\n \n Moody\u2019s\n \n f\u00fcr\n \n den\n \n Bund\n \n keine \n wesentliche Ausfallwahrscheinlichkeit.\n
\n
\n Das\n \n Kreditrisiko\n \n gegen\u00fcber\n \n Dritten,\n \n deren\n \n Forderungen \n 17 %\n \n des\n \n gesamten\n \n Forderungsbestands\n \n darstellen,\n \n wurde \n auf\n \n Basis\n \n des\n \n Durchschnitts\n \n der\n \n Kreditausf\u00e4lle\n \n der \n vergangenen f\u00fcnf Jahre ermittelt.\n
\n \n
\n Die\n \n nachfolgenden\n \n Tabellen\n \n enthalten\n \n Informationen\n \n \u00fcber \n das\n \n gesch\u00e4tzte\n \n Ausfallrisiko\n \n und\n \n die\n \n erwarteten \n Kreditverluste\n \n f\u00fcr\n \n Forderungen\n \n aus\n \n Finanzierungsleasing, \n Ausleihungen,\n \n Forderungen\n \n aus\n \n Lieferungen\n \n und \n Leistungen,\n \n Vertragsverm\u00f6genswerte\n \n sowie\n \n sonstige \n Forderungen,\n \n getrennt\n \n nach\n \n Republik\n \n \u00d6sterreich\n \n und\n \n Dritte \n zum \n 31. Dezember 2025 und \n 2024.\n
\n
\n \n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Republik \u00d6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Brutto-buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausfall-\n

\n

\n wahrschein-\n

\n

\n lichkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verlustquote\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wert-berichtigung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beeintr\u00e4ch-\n

\n

\n tigte\n

\n

\n \u00a0\n Bonit\u00e4t\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Aktuell nicht f\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 141.944,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 1\u201330 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 148,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 31\u201360 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 61\u201390 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 519,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 90 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 116,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 180 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 662,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

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

\n Forderungen Dritte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Brutto-buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausfall-\n

\n

\n wahrschein-\n

\n

\n lichkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verlustquote\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wert-berichtigung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beeintr\u00e4ch-\n

\n

\n tigte\n

\n

\n \u00a0\n Bonit\u00e4t\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Aktuell nicht f\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.176,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0% - 2,4%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 225,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 1\u201330 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 423,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 31\u201360 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 203,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 61\u201390 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 123,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 90 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 527,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,4%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 180 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.941,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.941,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

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

\n Republik \u00d6sterreich\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Brutto-buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausfall-\n

\n

\n wahrschein-\n

\n

\n lichkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verlustquote\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wert-berichtigung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beeintr\u00e4ch-\n

\n

\n tigte\n

\n

\n \u00a0\n Bonit\u00e4t\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Aktuell nicht f\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 167.315,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 1\u201330 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.720,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 31\u201360 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 61\u201390 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 90 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 180 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 509,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

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

\n Forderungen Dritte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Brutto-buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ausfall-\n

\n

\n wahrschein-\n

\n

\n lichkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verlustquote\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Wert-berichtigung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beeintr\u00e4ch-\n

\n

\n tigte\n

\n

\n \u00a0\n Bonit\u00e4t\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Aktuell nicht f\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.269,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0% - 2,5%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 220,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 1\u201330 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 401,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 31\u201360 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 508,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n 61\u201390 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 214,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 90 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 241,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,5%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n

\n \u00dcber 180 Tage \u00fcberf\u00e4llig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.494,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100,0%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.494,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nein\n

\n
\n
\n
\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact457": { "value": "\n 8.7\n 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 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Guthaben bei Kreditinstituten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.321,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.910,5\n

\n
\n

\n Kassenbestand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 138,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.459,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.934,7\n

\n
\n
\n
\n Im\n \n Guthaben\n \n bei\n \n Kreditinstituten\n \n sind\n \n Wertberichtigungen \n i.H.v.\n \n TEUR 41,7\n \n (Vorjahr:\n \n TEUR 59,0)\n \n nach\n \n IFRS 9\n \n enthalten \n und\n \n die\n \n Entwicklung\n \n wird\n \n in\n \n Punkt\n \n 8.6\n \n Forderungen\n \n und \n sonstige Verm\u00f6genswerte gezeigt.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact468": { "value": "\n
\n \n 8.8\n Eigenkapital\n
\n
\n Die\n \n Entwicklung\n \n des\n \n bilanziellen\n \n Eigenkapitals\n \n der\n \n BIG\n \n ist\n \n in \n einer\n \n gesonderten\n \n Eigenkapitalentwicklung\n \n als\n \n Bestandteil \n dieses Konzernabschlusses abgebildet.\n
\n \n
\n Als\n \n Nennkapital\n \n wird\n \n das\n \n voll\n \n eingezahlte\n \n Stammkapital \n der\n \n Muttergesellschaft\n \n ausgewiesen.\n \n Die\n \n Anteile\n \n am \n Stammkapital besitzen keinen Nennwert.\n
\n
\n Bei\n \n der\n \n Kapitalr\u00fccklage\n \n handelt\n \n es\n \n sich\n \n um\n \n eine\n \n nicht \n gebundene\n \n Kapitalr\u00fccklage\n \n aus\n \n einer\n \n Sacheinbringung\n \n in \n die Bundesimmobiliengesellschaft m.b.H. \n
\n \n \n
\n Die\n \n Cashflow\n \n Hedge-R\u00fccklage\n \n ist\n \n f\u00fcr\n \n Cashflow\n \n Hedges \n vorgesehen.\n \n Die\n \n R\u00fccklage\n \n zur\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 19 \n bezieht\n \n sich\n \n auf\n \n Effekte\n \n aus\n \n der\n \n Neubewertung\n \n von \n leistungsorientierten\n \n Pl\u00e4nen\n \n f\u00fcr\n \n Leistungen\n \n nach \n Beendigung\n \n des\n \n Arbeitsverh\u00e4ltnisses,\n \n die\n \n R\u00fccklage\n \n aus\n \n der \n
\n \n
\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 16\n \n resultiert\n \n aus\n \n der \n Neubewertung\n \n im\n \n Zusammenhang\n \n mit\n \n der\n \n Umgliederung \n von\n \n \u201eselbst\n \n genutzte\n \n Immobilien\u201c\n \n zu\n \n \u201eals\n \n Finanzinvestition \n gehaltene\n \n Immobilien\u201c.\n \n Diese\n \n R\u00fccklagen\n \n werden\n \n abz\u00fcglich \n der\n \n auf\n \n diese\n \n Positionen\n \n entfallenden\n \n latenten\n \n Steuern \n ausgewiesen.\n
\n Zur\n \n Entwicklung\n \n der\n \n Cashflow\n \n Hedge-R\u00fccklage,\n \n R\u00fccklage \n zur\n \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 16\n \n sowie\n \n zur\n \n R\u00fccklage\n \n zur \n Neubewertung\n \n gem\u00e4\u00df\n \n IAS 19\n \n siehe\n \n die\n \n Entwicklung\n \n des \n Konzerneigenkapitals.\n
\n \n
\n Die\n \n Gewinnr\u00fccklagen\n \n beinhalten\n \n das\n \n aktuelle \n Jahresergebnis\n \n sowie\n \n alle\n \n sonstigen\n \n kumulierten\n \n Gewinne \n und Verluste aus Vorjahren.\n
\n
\n Weiters\n \n ergeben\n \n sich\n \n direkt\n \n im\n \n Eigenkapital\n \n erfasste \n Ver\u00e4nderungen\n \n aus\n \n Nachbesserungsverpflichtungen. \n Hinsichtlich\n \n detaillierterer\n \n Angaben\n \n wird\n \n auf\n \n Punkt\n \n 5.11 \n verwiesen.\n
\n \n
\n Der\n \n Dividendenaussch\u00fcttungsbeschluss\n \n wird\n \n in\n \n der \n Generalversammlung\n \n auf\n \n Vorschlag\n \n des\n \n Aufsichtsrates \n gefasst.\n
\n \n
\n \n \n \n Nicht beherrschende Anteile\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n Informationen\n \n zur \n Kolingasse\n \n 14\u201316\n \n Liegenschaftsverwaltung\n \n GmbH\n \n mit \n nicht\n \n beherrschenden\n \n Anteilen\n \n vor\n \n konzerninternen \n Eliminierungen. \n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Kolingasse 14-16 \n

\n

\n Liegenschaftsverwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Prozentsatz nicht beherrschende Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n
\n

\n Langfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n
\n

\n Kurzfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.839,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.782,8\n

\n
\n

\n Langfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -73.760,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -74.834,7\n

\n
\n

\n Kurzfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.410,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.484,2\n

\n
\n

\n Nettoverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.100,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.895,9\n

\n
\n

\n Nettoverm\u00f6gen der nicht beherrschenden Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.895,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.903,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.446,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.102,9\n

\n
\n

\n Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Gesamtergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordneter Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 992,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 811,8\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordnetes sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Cashflow aus der betrieblichen T\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.057,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.075,6\n

\n
\n

\n Cashflow aus der Investitionst\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Cashflow aus der Finanzierungst\u00e4tigkeit (Dividenden an nicht beherrschende Anteile: TEUR 0,0)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.078,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.438,1\n

\n
\n

\n Nettoerh\u00f6hung (Nettoabnahme) der Zahlungsmittel und Zahlungsmittel\u00e4quivalente\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 979,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 637,5\n

\n
\n
\n
\n \n \n \n
\n Kapitalmanagement\n
\n
\n Die\n \n Ziele\n \n des\n \n Konzerns\n \n im\n \n Hinblick\n \n auf\n \n das \n Kapitalmanagement\n \n liegen\n \n in\n \n der\n \n Sicherstellung\n \n der \n Unternehmensfortf\u00fchrung\n \n sowie\n \n in\n \n der\n \n f\u00fcr\n \n den \n Fortbestand\n \n des\n \n Unternehmens\n \n notwendigen \n Sicherstellung der finanziellen Mittel.\n
\n
\n Finanzielle\n \n St\u00e4rke\n \n und\n \n Flexibilit\u00e4t\n \n nehmen\n \n dabei\n \n eine \n zentrale\n \n Rolle\n \n ein\n \n und\n \n es\n \n werden\n \n fr\u00fchzeitig\n \n Ma\u00dfnahmen \n zur\n \n Sicherstellung\n \n der\n \n finanziellen\n \n Handlungsf\u00e4higkeit \n ergriffen.\n \n Dazu\n \n z\u00e4hlen\n \n in\n \n Zeiten\n \n unsicherer\n \n Kapital-\n \n und \n Finanzm\u00e4rkte\n \n ein\n \n ausgewogenes\n \n F\u00e4lligkeitsprofil\n \n bez\u00fcglich \n Finanzschulden\n \n sowie\n \n ausreichend\n \n zugesicherte \n Kreditlinien\n \n und\n \n Diversifizierung\n \n von \n Finanzierungsquellen.\n
\n \n \n Bei\n \n der\n \n Gestaltung\n \n der\n \n Kapitalstruktur\n \n wird\n \n auf\n \n den\n \n Einsatz \n von\n \n mit\n \n Immobilien\n \n unbesichertem\n \n Fremdkapital\n \n geachtet. \n Hypothekarisch\n \n besicherte\n \n Fremdfinanzierung\n \n erfolgt\n \n nur \n auf\n \n der\n \n Ebene\n \n von\n \n Projektgesellschaften.\n \n Unver\u00e4ndert\n \n zu \n den\n \n Vorjahren\n \n stellt\n \n auch\n \n eine\n \n solide\n \n Eigenkapitalquote\n \n ein \n wesentliches\n \n Ziel\n \n dar.\n \n Mit\n \n einer\n \n Eigenkapitalquote\n \n von \n 56,5 %\n \n (Eigenkapital\n \n x\n \n 100/Passiva\n \n gesamt)\n \n bleiben\n \n die \n notwendigen\n \n Voraussetzungen\n \n erhalten,\n \n um\n \n weiterhin \n den\n \n Zugang\n \n zu\n \n Fremdmitteln\n \n zu\n \n g\u00fcnstigen\n \n Konditionen \n durch\n \n die\n \n zweith\u00f6chste\n \n Bonit\u00e4tsstufe\n \n Aa1\n \n zu\n \n sichern.\n \n Im \n Juli\n \n 2025\n \n wurde\n \n das\n \n Rating\n \n der\n \n BIG\n \n auf\n \n der\n \n zweith\u00f6chsten \n Bonit\u00e4tsstufe\n \n Aa1\n \n best\u00e4tigt.\n \n Im\n \n September\n \n 2025\n \n wurde\n \n der \n Ausblick\n \n von\n \n stabil\n \n auf\n \n negativ\n \n gesenkt.\n \n Das\n \n Rating\n \n spiegelt \n somit\n \n das\n \n Rating\n \n sowie\n \n den\n \n Ratingausblick\n \n der\n \n Republik \n \u00d6sterreich wider. \n
\n Langfristige\n \n Strategie\n \n der\n \n BIG\n \n ist\n \n organisches\n \n Wachstum, \n also\n \n Reinvestition\n \n der\n \n Erl\u00f6se\n \n aus\n \n Mieten\n \n und \n Finanzanlagen\n \n in\n \n Geb\u00e4ude.\n \n Die\n \n Art\n \n des\n \n Gesch\u00e4ftsmodells \n bedingt\n \n einen\n \n verantwortungsvollen\n \n Umgang\n \n mit \n langfristigen\n \n Risiken\n \n und\n \n entspricht\n \n den\n \n Grunds\u00e4tzen\n \n der \n Unternehmensf\u00fchrung der BIG.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact466": { "value": "\n
\n Als\n \n Nennkapital\n \n wird\n \n das\n \n voll\n \n eingezahlte\n \n Stammkapital \n der\n \n Muttergesellschaft\n \n ausgewiesen.\n \n Die\n \n Anteile\n \n am \n Stammkapital besitzen keinen Nennwert.\n
\n
\n Bei\n \n der\n \n Kapitalr\u00fccklage\n \n handelt\n \n es\n \n sich\n \n um\n \n eine\n \n nicht \n gebundene\n \n Kapitalr\u00fccklage\n \n aus\n \n einer\n \n Sacheinbringung\n \n in \n die Bundesimmobiliengesellschaft m.b.H. \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact467": { "value": "\n
\n Der\n \n Dividendenaussch\u00fcttungsbeschluss\n \n wird\n \n in\n \n der \n Generalversammlung\n \n auf\n \n Vorschlag\n \n des\n \n Aufsichtsrates \n gefasst.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact465": { "value": "\n \n Nicht beherrschende Anteile\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n Informationen\n \n zur \n Kolingasse\n \n 14\u201316\n \n Liegenschaftsverwaltung\n \n GmbH\n \n mit \n nicht\n \n beherrschenden\n \n Anteilen\n \n vor\n \n konzerninternen \n Eliminierungen. \n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Kolingasse 14-16 \n

\n

\n Liegenschaftsverwaltung GmbH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Prozentsatz nicht beherrschende Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45%\n

\n
\n

\n Langfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.432,0\n

\n
\n

\n Kurzfristige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.839,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.782,8\n

\n
\n

\n Langfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -73.760,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -74.834,7\n

\n
\n

\n Kurzfristige Schulden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.410,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.484,2\n

\n
\n

\n Nettoverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.100,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30.895,9\n

\n
\n

\n Nettoverm\u00f6gen der nicht beherrschenden Anteile\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.895,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.903,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Umsatzerl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.446,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.102,9\n

\n
\n

\n Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Gesamtergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.204,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.803,9\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordneter Gewinn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 992,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 811,8\n

\n
\n

\n Nicht beherrschenden Anteilen zugeordnetes sonstiges Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Cashflow aus der betrieblichen T\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.057,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.075,6\n

\n
\n

\n Cashflow aus der Investitionst\u00e4tigkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Cashflow aus der Finanzierungst\u00e4tigkeit (Dividenden an nicht beherrschende Anteile: TEUR 0,0)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.078,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.438,1\n

\n
\n

\n Nettoerh\u00f6hung (Nettoabnahme) der Zahlungsmittel und Zahlungsmittel\u00e4quivalente\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 979,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 637,5\n

\n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact464": { "value": "\n
\n Kapitalmanagement\n
\n
\n Die\n \n Ziele\n \n des\n \n Konzerns\n \n im\n \n Hinblick\n \n auf\n \n das \n Kapitalmanagement\n \n liegen\n \n in\n \n der\n \n Sicherstellung\n \n der \n Unternehmensfortf\u00fchrung\n \n sowie\n \n in\n \n der\n \n f\u00fcr\n \n den \n Fortbestand\n \n des\n \n Unternehmens\n \n notwendigen \n Sicherstellung der finanziellen Mittel.\n
\n
\n Finanzielle\n \n St\u00e4rke\n \n und\n \n Flexibilit\u00e4t\n \n nehmen\n \n dabei\n \n eine \n zentrale\n \n Rolle\n \n ein\n \n und\n \n es\n \n werden\n \n fr\u00fchzeitig\n \n Ma\u00dfnahmen \n zur\n \n Sicherstellung\n \n der\n \n finanziellen\n \n Handlungsf\u00e4higkeit \n ergriffen.\n \n Dazu\n \n z\u00e4hlen\n \n in\n \n Zeiten\n \n unsicherer\n \n Kapital-\n \n und \n Finanzm\u00e4rkte\n \n ein\n \n ausgewogenes\n \n F\u00e4lligkeitsprofil\n \n bez\u00fcglich \n Finanzschulden\n \n sowie\n \n ausreichend\n \n zugesicherte \n Kreditlinien\n \n und\n \n Diversifizierung\n \n von \n Finanzierungsquellen.\n
\n \n \n Bei\n \n der\n \n Gestaltung\n \n der\n \n Kapitalstruktur\n \n wird\n \n auf\n \n den\n \n Einsatz \n von\n \n mit\n \n Immobilien\n \n unbesichertem\n \n Fremdkapital\n \n geachtet. \n Hypothekarisch\n \n besicherte\n \n Fremdfinanzierung\n \n erfolgt\n \n nur \n auf\n \n der\n \n Ebene\n \n von\n \n Projektgesellschaften.\n \n Unver\u00e4ndert\n \n zu \n den\n \n Vorjahren\n \n stellt\n \n auch\n \n eine\n \n solide\n \n Eigenkapitalquote\n \n ein \n wesentliches\n \n Ziel\n \n dar.\n \n Mit\n \n einer\n \n Eigenkapitalquote\n \n von \n 56,5 %\n \n (Eigenkapital\n \n x\n \n 100/Passiva\n \n gesamt)\n \n bleiben\n \n die \n notwendigen\n \n Voraussetzungen\n \n erhalten,\n \n um\n \n weiterhin \n den\n \n Zugang\n \n zu\n \n Fremdmitteln\n \n zu\n \n g\u00fcnstigen\n \n Konditionen \n durch\n \n die\n \n zweith\u00f6chste\n \n Bonit\u00e4tsstufe\n \n Aa1\n \n zu\n \n sichern.\n \n Im \n Juli\n \n 2025\n \n wurde\n \n das\n \n Rating\n \n der\n \n BIG\n \n auf\n \n der\n \n zweith\u00f6chsten \n Bonit\u00e4tsstufe\n \n Aa1\n \n best\u00e4tigt.\n \n Im\n \n September\n \n 2025\n \n wurde\n \n der \n Ausblick\n \n von\n \n stabil\n \n auf\n \n negativ\n \n gesenkt.\n \n Das\n \n Rating\n \n spiegelt \n somit\n \n das\n \n Rating\n \n sowie\n \n den\n \n Ratingausblick\n \n der\n \n Republik \n \u00d6sterreich wider. \n
\n Langfristige\n \n Strategie\n \n der\n \n BIG\n \n ist\n \n organisches\n \n Wachstum, \n also\n \n Reinvestition\n \n der\n \n Erl\u00f6se\n \n aus\n \n Mieten\n \n und \n Finanzanlagen\n \n in\n \n Geb\u00e4ude.\n \n Die\n \n Art\n \n des\n \n Gesch\u00e4ftsmodells \n bedingt\n \n einen\n \n verantwortungsvollen\n \n Umgang\n \n mit \n langfristigen\n \n Risiken\n \n und\n \n entspricht\n \n den\n \n Grunds\u00e4tzen\n \n der \n Unternehmensf\u00fchrung der BIG.\n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact473": { "value": "\n \n
\n \n 8.9\n Personalr\u00fcckstellungen\n
\n
\n Die\n \n langfristigen\n \n Personalr\u00fcckstellungen\n \n betreffen\n \n den \n Barwert der Verpflichtungen f\u00fcr:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abfertigungsverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n
\n

\n Pensionszahlungsverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 661,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n
\n

\n Jubil\u00e4umsgeldverpflichtungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.996,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.759,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.073,6\n

\n
\n
\n
\n Noch\n \n nicht\n \n konsumierte\n \n Urlaube\n \n per\n \n 31.\n \n Dezember\n \n 2025 \n i.H.v.\n \n TEUR \n 7.059,6\n \n (Vorjahr:\n \n TEUR \n 6.265,5)\n \n sind\n \n unter\n \n den \n kurzfristigen Personalr\u00fcckstellungen ausgewiesen.\n
\n
\n R\u00fcckstellungen f\u00fcr Abfertigungen\n
\n \n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Abfertigungen \n wird\n \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n nach\n \n der\n \n Methode\n \n der \n Anwartschaftsbarwertverfahren\n \n durchgef\u00fchrt,\n \n unter \n Zugrundelegung\n \n eines\n \n Rechnungszinssatzes\n \n von\n \n 3,74 % \n (Vorjahr:\n \n 3,13 %),\n \n k\u00fcnftig\n \n erwarteter\n \n Bezugserh\u00f6hungen \n von\n \n 3,25 %\n \n (Vorjahr:\n \n 3,25 %)\n \n und\n \n eines\n \n Pensionsalters\n \n von \n 63,0\n \n Jahren\n \n (Vorjahr:\n \n 62,0\n \n Jahren)\n \n bei\n \n Frauen\n \n und\n \n M\u00e4nnern. \n Die\n \n Fluktuationsrate\n \n ist\n \n altersabh\u00e4ngig\n \n gestaffelt\n \n und \n betr\u00e4gt\n \n zwischen\n \n 1,0 %\n \n und\n \n 7,5 %\n \n (Vorjahr:\n \n 1,0 %\n \n bis\n \n 7,5 %). \n Hinsichtlich\n \n der\n \n Sterbewahrscheinlichkeit\n \n kommen\n \n die \n Berechnungstafeln AV\u00d6 2018-P zur Anwendung.\n
\n
\n \n \n \n \n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr \n Abfertigungszahlungen hat sich wie folgt entwickelt:\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Abfertigungsverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.922,0\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 221,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 231,0\n

\n
\n

\n Dienstzeitaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 136,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156,2\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -120,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 394,7\n

\n
\n

\n Abfertigungszahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -422,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -417,6\n

\n
\n

\n Barwert der Abfertigungsverpflichtungen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.100,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.286,4\n

\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n lag\n \n die\n \n gewichtete \n durchschnittliche\n \n Restlaufzeit\n \n der\n \n Verpflichtung\n \n bei\n \n 7,3 \n Jahren (Vorjahr: \n 7,2 Jahre).\n
\n
\n Die\n \n erwarteten\n \n k\u00fcnftigen\n \n Auszahlungen\n \n aus\n \n dem\n \n Plan\n \n f\u00fcr \n das\n \n Gesch\u00e4ftsjahr\n \n 2026\n \n betragen\n \n TEUR \n 53,0\n \n (Vorjahr: \n TEUR \n 330,3).\n
\n
\n R\u00fcckstellungen f\u00fcr Pensionen\n
\n \n
\n Die\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Pensionen\n \n werden\n \n nach\n \n dem \n Anwartschaftsbarwertverfahren\n \n auf\n \n Basis\n \n eines\n \n Zinssatzes \n von\n \n 3,74 %\n \n (Vorjahr:\n \n 3,13 %)\n \n unter\n \n Zugrundelegung\n \n der \n Berechnungstafeln\n \n AV\u00d6\n \n 2018-P\n \n berechnet.\n \n Die\n \n erwarteten \n Pensionssteigerungen\n \n wurden\n \n mit\n \n 2,0 %\n \n (Vorjahr:\n \n 2,0 %) \n angenommen.\n
\n \n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr\n \n Pensionszahlungen \n hat sich wie folgt entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Pensionsverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784,5\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26,1\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -15,0\n

\n
\n

\n Pensionszahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -73,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -72,7\n

\n
\n

\n Barwert der Pensionsverpflichtungen \n

\n

\n am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 661,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 723,0\n

\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n lag\n \n die\n \n gewichtete \n durchschnittliche\n \n Restlaufzeit\n \n der\n \n Verpflichtung\n \n bei\n \n 6,3 \n Jahren (Vorjahr: 6,8 Jahre).\n
\n
\n Die\n \n erwarteten\n \n k\u00fcnftigen\n \n Auszahlungen\n \n aus\n \n dem\n \n Plan\n \n f\u00fcr \n das\n \n Gesch\u00e4ftsjahr\n \n 2026\n \n betragen\n \n TEUR \n 74,9\n \n (Vorjahr: \n TEUR \n 74,2).\n
\n
\n R\u00fcckstellungen f\u00fcr Jubil\u00e4umsgelder\n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Jubil\u00e4umsgelder \n wird\n \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n nach\n \n der\n \n Methode\n \n der \n Anwartschaftsbarwertverfahren\n \n durchgef\u00fchrt,\n \n unter \n Zugrundelegung\n \n eines\n \n Rechnungszinssatzes\n \n von\n \n 3,74 % \n (Vorjahr:\n \n 3,13 %),\n \n k\u00fcnftig\n \n erwarteter\n \n Bezugserh\u00f6hungen \n von\n \n 3,25 %\n \n (Vorjahr:\n \n 3,25 %)\n \n und\n \n eines\n \n Pensionsalters\n \n von \n 63,0\n \n Jahren\n \n (Vorjahr:\n \n 62,0\n \n Jahren)\n \n bei\n \n Frauen\n \n und\n \n M\u00e4nnern. \n Die\n \n Fluktuationsrate\n \n ist\n \n altersabh\u00e4ngig\n \n und \n dienstzeitabh\u00e4ngig\n \n gestaffelt\n \n und\n \n betr\u00e4gt\n \n zwischen\n \n 1,0 % \n und 7,5 % (Vorjahr: 1,0 % und 7,5 %).\n
\n
\n Der\n \n Barwert\n \n der\n \n Verpflichtungen\n \n f\u00fcr \n Jubil\u00e4umsgeldzahlungen hat sich wie folgt entwickelt:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Barwert der Jubil\u00e4umsgeldverpflichtungen \n

\n

\n am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.947,1\n

\n
\n

\n Zinsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 109,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122,4\n

\n
\n

\n Dienstzeitaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 312,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 290,4\n

\n
\n

\n Versicherungsmathematische \n

\n

\n Gewinne/Verluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -96,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -37,4\n

\n
\n

\n Jubil\u00e4umsgeldzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -392,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -258,3\n

\n
\n

\n Barwert der Jubil\u00e4umsgeldverpflichtungen am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.996,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.064,2\n

\n
\n
\n
\n Sensitivit\u00e4tsanalyse\n
\n
\n Bei\n \n Gleichbleiben\n \n der\n \n anderen\n \n Annahmen\n \n h\u00e4tten\n \n die\n \n bei \n vern\u00fcnftiger\n \n Betrachtungsweise\n \n am\n \n Abschlussstichtag \n m\u00f6glich\n \n gewesenen\n \n Ver\u00e4nderungen\n \n bei\n \n einer\n \n der \n ma\u00dfgeblichen\n \n versicherungsmathematischen\n \n Annahmen \n die\n \n leistungsorientierte\n \n Verpflichtung\n \n mit\n \n den \n nachstehenden Betr\u00e4gen beeinflusst.\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n R\u00fcckstellungen f\u00fcr Abfertigungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n
\n

\n Abzinsungssatz \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -513\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 575\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -512\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 583\n

\n
\n

\n Zuk\u00fcnftige Lohn- oder Gehaltssteigerungen (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 561\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -534\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 554\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -526\n

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

\n R\u00fcckstellungen f\u00fcr Pensionen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erh\u00f6hung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Minde-\n

\n

\n rung\n

\n
\n

\n Abzinsungssatz \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -38\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51\n

\n
\n

\n Zuk\u00fcnftige Pensionserh\u00f6hungen \n

\n

\n (1 % Ver\u00e4nderung)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 42\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -40\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46\n

\n
\n
\n
\n
\n \n \n \n
\n Obwohl\n \n die\n \n Analyse\n \n die\n \n vollst\u00e4ndige\n \n Verteilung\n \n der\n \n nach \n dem\n \n Plan\n \n erwarteten\n \n Cashflows\n \n nicht\n \n ber\u00fccksichtigt, \n liefert\n \n sie\n \n einen\n \n N\u00e4herungswert\n \n f\u00fcr\n \n die\n \n Sensitivit\u00e4t\n \n der \n dargestellten Annahmen.\n
\n
\n Personalr\u00fcckstellungen (kurzfristig)\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 01.01.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verwendung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Dotierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2025\n

\n
\n

\n Nicht konsumierte Urlaube\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.265,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.613,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.408,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.059,6\n

\n
\n

\n Pr\u00e4mien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.109,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.582,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -527,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.261,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.261,4\n

\n
\n

\n Gutstunden\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.056,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -90,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 270,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.235,9\n

\n
\n

\n Sozialfonds\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.461,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.299,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -527,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.952,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.586,9\n

\n
\n
\n
\n \n \n
\n \n 8.10\n Sonstige 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 \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Davon\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erst-/Ent-\n

\n

\n konsoli-\n

\n

\n dierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verwen-\n

\n

\n dung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Dotierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n kurzfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n langfristig\n

\n
\n

\n Ausstehende Rechnungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 288.477,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -204.631,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.865,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -24.468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 310.608,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.120,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.952,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.167,3\n

\n
\n

\n Drohverluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.517,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.796,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.344,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.049,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.828,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34.220,6\n

\n
\n

\n Bilanz- und Pr\u00fcfungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 410,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -370,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -39,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Rechts- und Beratungsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 320,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -99,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 307,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Mietgutschriften\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.357,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -918,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.090,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.057,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.057,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Dekontaminierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.607,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -351,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.256,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.256,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Aufschlie\u00dfungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.494,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -729,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -765,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.569,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -209,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.542,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -819,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.152,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.150,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.150,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362.754,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -209,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -214.439,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.761,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -24.470,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 322.397,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 433.271,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 388.883,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 44.387,9\n

\n
\n
\n
\n \n
\n \n \n Die\n \n R\u00fcckstellung\n \n f\u00fcr\n \n drohende\n \n Verluste\n \n betrifft\n \n im \n Wesentlichen\n \n den\n \n R\u00fcckbau\n \n sowie\n \n nicht\n \n umlagef\u00e4hige \n Bewirtschaftungskosten\n \n im\n \n Zusammenhang\n \n mit\n \n den \n Bestandsobjekten\n \n der\n \n alten\n \n Wirtschaftsuniversit\u00e4t\n \n in\n \n der \n Augasse\n \n 2\u20136\n \n bzw.\n \n dem\n \n ehemaligen\n \n Biologiezentrum\n \n der \n Universit\u00e4t\n \n Wien,\n \n beide\n \n in\n \n 1090\n \n Wien\n \n und\n \n wurde \n entsprechend\n \n der\n \n vertraglichen\n \n Vereinbarungen\n \n auf\n \n Basis \n aktueller\n \n Einsch\u00e4tzungen\n \n ermittelt.\n \n Die\n \n Verwendung\n \n im \n Jahr\n \n 2025\n \n betrifft\n \n im\n \n Wesentlichen\n \n nicht\n \n umlagef\u00e4hige \n Betriebskosten sowie Aufwendungen f\u00fcr Instandhaltung.\n
\n \n \n
\n \n Bei\n \n der\n \n erfolgsneutralen\n \n Aufl\u00f6sung\n \n der\n \n R\u00fcckstellung\n \n f\u00fcr \n ausstehende\n \n Rechnungen\n \n handelt\n \n es\n \n sich\n \n um\n \n niedriger\n \n als \n erwartete\n \n Schlussrechnungen\n \n im\n \n Baubereich,\n \n welche \n erfolgsneutral gegen die Anlagen aufgel\u00f6st wurden.\n \n \n
\n \n 8.11\n Verbindlichkeit f\u00fcr tats\u00e4chliche \n Ertragsteuern\n
\n
\n Die\n \n Verbindlichkeit\n \n f\u00fcr\n \n tats\u00e4chliche\n \n Ertragsteuern\n \n i.H.v. \n TEUR \n 3.232,0\n \n (Vorjahr:\n \n TEUR \n 16.287,4)\n \n betrifft\n \n mit \n TEUR \n 1.596,6\n \n (\n Vorjahr:\n \n TEUR \n 6.752,0\n )\n \n die\n \n Ertragsteuern\n \n des \n laufenden Berichtsjahres.\n
\n \n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact470": { "value": "\n
\n Die\n \n Berechnung\n \n der\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Abfertigungen \n wird\n \n j\u00e4hrlich\n \n von\n \n einem/einer\n \n anerkannten \n Versicherungsmathematiker*in\n \n nach\n \n der\n \n Methode\n \n der \n Anwartschaftsbarwertverfahren\n \n durchgef\u00fchrt,\n \n unter \n Zugrundelegung\n \n eines\n \n Rechnungszinssatzes\n \n von\n \n 3,74 % \n (Vorjahr:\n \n 3,13 %),\n \n k\u00fcnftig\n \n erwarteter\n \n Bezugserh\u00f6hungen \n von\n \n 3,25 %\n \n (Vorjahr:\n \n 3,25 %)\n \n und\n \n eines\n \n Pensionsalters\n \n von \n 63,0\n \n Jahren\n \n (Vorjahr:\n \n 62,0\n \n Jahren)\n \n bei\n \n Frauen\n \n und\n \n M\u00e4nnern. \n Die\n \n Fluktuationsrate\n \n ist\n \n altersabh\u00e4ngig\n \n gestaffelt\n \n und \n betr\u00e4gt\n \n zwischen\n \n 1,0 %\n \n und\n \n 7,5 %\n \n (Vorjahr:\n \n 1,0 %\n \n bis\n \n 7,5 %). \n Hinsichtlich\n \n der\n \n Sterbewahrscheinlichkeit\n \n kommen\n \n die \n Berechnungstafeln AV\u00d6 2018-P zur Anwendung.\n
\n
\n \n
\n Die\n \n R\u00fcckstellungen\n \n f\u00fcr\n \n Pensionen\n \n werden\n \n nach\n \n dem \n Anwartschaftsbarwertverfahren\n \n auf\n \n Basis\n \n eines\n \n Zinssatzes \n von\n \n 3,74 %\n \n (Vorjahr:\n \n 3,13 %)\n \n unter\n \n Zugrundelegung\n \n der \n Berechnungstafeln\n \n AV\u00d6\n \n 2018-P\n \n berechnet.\n \n Die\n \n erwarteten \n Pensionssteigerungen\n \n wurden\n \n mit\n \n 2,0 %\n \n (Vorjahr:\n \n 2,0 %) \n angenommen.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact471": { "value": "\n
\n \n 8.10\n Sonstige 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 \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Davon\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erst-/Ent-\n

\n

\n konsoli-\n

\n

\n dierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verwen-\n

\n

\n dung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n

\n erfolgs-\n

\n

\n wirksam\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aufl\u00f6sung\n

\n

\n erfolgs-\n

\n

\n neutral\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Dotierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n kurzfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n langfristig\n

\n
\n

\n Ausstehende Rechnungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 288.477,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -204.631,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -9.865,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -24.468,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 310.608,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 360.120,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.952,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.167,3\n

\n
\n

\n Drohverluste\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 57.517,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.796,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -17,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.344,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.049,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.828,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 34.220,6\n

\n
\n

\n Bilanz- und Pr\u00fcfungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 410,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -370,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -39,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Rechts- und Beratungsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 320,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -99,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -164,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 307,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Mietgutschriften\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.357,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -918,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.090,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.057,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.057,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Dekontaminierung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.607,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -351,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.256,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.256,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Aufschlie\u00dfungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.494,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -729,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -765,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.569,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -209,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.542,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -819,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.152,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.150,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.150,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362.754,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -209,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -214.439,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -12.761,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -24.470,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 322.397,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 433.271,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 388.883,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 44.387,9\n

\n
\n
\n
\n \n \n Die\n \n R\u00fcckstellung\n \n f\u00fcr\n \n drohende\n \n Verluste\n \n betrifft\n \n im \n Wesentlichen\n \n den\n \n R\u00fcckbau\n \n sowie\n \n nicht\n \n umlagef\u00e4hige \n Bewirtschaftungskosten\n \n im\n \n Zusammenhang\n \n mit\n \n den \n Bestandsobjekten\n \n der\n \n alten\n \n Wirtschaftsuniversit\u00e4t\n \n in\n \n der \n Augasse\n \n 2\u20136\n \n bzw.\n \n dem\n \n ehemaligen\n \n Biologiezentrum\n \n der \n Universit\u00e4t\n \n Wien,\n \n beide\n \n in\n \n 1090\n \n Wien\n \n und\n \n wurde \n entsprechend\n \n der\n \n vertraglichen\n \n Vereinbarungen\n \n auf\n \n Basis \n aktueller\n \n Einsch\u00e4tzungen\n \n ermittelt.\n \n Die\n \n Verwendung\n \n im \n Jahr\n \n 2025\n \n betrifft\n \n im\n \n Wesentlichen\n \n nicht\n \n umlagef\u00e4hige \n Betriebskosten sowie Aufwendungen f\u00fcr Instandhaltung.\n
\n \n \n Bei\n \n der\n \n erfolgsneutralen\n \n Aufl\u00f6sung\n \n der\n \n R\u00fcckstellung\n \n f\u00fcr \n ausstehende\n \n Rechnungen\n \n handelt\n \n es\n \n sich\n \n um\n \n niedriger\n \n als \n erwartete\n \n Schlussrechnungen\n \n im\n \n Baubereich,\n \n welche \n erfolgsneutral gegen die Anlagen aufgel\u00f6st wurden.\n \n
\n \n 9.6\n Sonstige Verpflichtungen und \n ungewisse Verbindlichkeiten\n
\n \n \n
\n Eventualschulden bzw. Haftungen\n
\n \n
\n F\u00fcr\n \n Anspr\u00fcche\n \n aus\n \n Kauf-\n \n und\n \n Abtretungsvertr\u00e4gen\n \n von \n Projektgesellschaften\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n eine\n \n Garantie\n \n i.H.v.\n \n bis\n \n zu \n TEUR 3.675,0 gegeben.\n
\n
\n Im\n \n Rahmen\n \n der\n \n Abtretung\n \n der\n \n Anteile\n \n (Forward\n \n Sale)\n \n an \n einem\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n gegen\u00fcber\n \n der\n \n K\u00e4uferin\n \n zur \n Sicherstellung\n \n von\n \n Zahlungs-\n \n und \n Gew\u00e4hrleistungsanspr\u00fcchen\n \n eine\n \n Haftung\n \n bis\n \n zu\n \n einem \n H\u00f6chstbetrag von TEUR 800,0 \u00fcbernommen.\n
\n
\n Weiters\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development \n GmbH\n \n f\u00fcr\n \n ein\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziertes \n Unternehmen\n \n eine\n \n Haftung\n \n zur\n \n Sicherstellung\n \n von \n Forderungen\n \n und\n \n Anspr\u00fcchen\n \n aus\n \n einem\n \n Kreditvertrag\n \n bis \n zu einem H\u00f6chstbetrag von TEUR 9.800,0 \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n die\n \n Sicherstellung\n \n von\n \n Anspr\u00fcchen\n \n aus\n \n einer\n \n allf\u00e4lligen \n Kaufpreisnachbesserung\n \n aus\n \n einem\n \n Liegenschaftsverkauf \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development\n \n GmbH\n \n eine \n Haftung\n \n bis\n \n zu\n \n einem\n \n Betrag\n \n von\n \n TEUR 900,0 \n \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n einen\n \n einger\u00e4umten\n \n Avalkreditrahmen\n \n eines\n \n nach\n \n der \n Equity-Methode\n \n bilanzierten\n \n Unternehmens\n \n besteht\n \n eine \n R\u00fcckhaftung von bis zu TEUR 158,1.\n
\n \n
\n F\u00fcr\n \n Projektgesellschaften\n \n einger\u00e4umte\n \n Avalkredite \n bestehen Garantien von bis zu TEUR 8.118,2.\n
\n
\n Weiters\n \n besteht\n \n f\u00fcr\n \n einen\n \n einger\u00e4umten \n Kontokorrentkreditvertrag\n \n eines\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmens\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v. \n TEUR 7.938,0.\n
\n \n \n \n \n \n Des\n \n Weiteren\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n f\u00fcr\n \n ein\n \n nach \n der\n \n Equity-Methode\n \n bilanziertes\n \n Unternehmen\n \n eine \n Haftung\n \n i.H.v.\n \n TEUR 3.566,8\n \n \u00fcbernommen,\n \n die\n \n mit\n \n der \n fristgerechten\n \n Erf\u00fcllung\n \n aller\n \n Verpflichtungen\n \n verbunden \n ist.\n \n Au\u00dferdem\n \n besteht\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v.\n \n TEUR 7.320,0 \n f\u00fcr einen Kreditvertrag dieser Gesellschaft.\n
\n Im\n \n Zusammenhang\n \n mit\n \n Projektfinanzierungen\n \n gibt\n \n es \n vertraglich\n \n vereinbarte\n \n Nachschussverpflichtungen, \n welche\n \n bei\n \n Kosten\u00fcberschreitungen\n \n oder\n \n Covenant-\n Verletzungen\n \n zu\n \n derzeit\n \n nicht\n \n quantifizierbaren \n Eigenmittelnachschussforderungen f\u00fchren k\u00f6nnen.\n
\n
\n Dar\u00fcber hinaus bestehen keine weiteren Haftungen.\n
\n \n \n
\n Offene Rechtsstreitigkeiten\n
\n
\n Es\n \n bestehen\n \n keine\n \n \u00fcber\n \n den\n \n Rahmen\n \n der\n \n gew\u00f6hnlichen \n Gesch\u00e4ftst\u00e4tigkeit\n \n hinausgehenden\n \n nennenswerten \n offenen Rechtsstreitigkeiten.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact469": { "value": "\n Die\n \n R\u00fcckstellung\n \n f\u00fcr\n \n drohende\n \n Verluste\n \n betrifft\n \n im \n Wesentlichen\n \n den\n \n R\u00fcckbau\n \n sowie\n \n nicht\n \n umlagef\u00e4hige \n Bewirtschaftungskosten\n \n im\n \n Zusammenhang\n \n mit\n \n den \n Bestandsobjekten\n \n der\n \n alten\n \n Wirtschaftsuniversit\u00e4t\n \n in\n \n der \n Augasse\n \n 2\u20136\n \n bzw.\n \n dem\n \n ehemaligen\n \n Biologiezentrum\n \n der \n Universit\u00e4t\n \n Wien,\n \n beide\n \n in\n \n 1090\n \n Wien\n \n und\n \n wurde \n entsprechend\n \n der\n \n vertraglichen\n \n Vereinbarungen\n \n auf\n \n Basis \n aktueller\n \n Einsch\u00e4tzungen\n \n ermittelt.\n \n Die\n \n Verwendung\n \n im \n Jahr\n \n 2025\n \n betrifft\n \n im\n \n Wesentlichen\n \n nicht\n \n umlagef\u00e4hige \n Betriebskosten sowie Aufwendungen f\u00fcr Instandhaltung.\n
\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact472": { "value": "\n
\n \n 8.11\n Verbindlichkeit f\u00fcr tats\u00e4chliche \n Ertragsteuern\n
\n
\n Die\n \n Verbindlichkeit\n \n f\u00fcr\n \n tats\u00e4chliche\n \n Ertragsteuern\n \n i.H.v. \n TEUR \n 3.232,0\n \n (Vorjahr:\n \n TEUR \n 16.287,4)\n \n betrifft\n \n mit \n TEUR \n 1.596,6\n \n (\n Vorjahr:\n \n TEUR \n 6.752,0\n )\n \n die\n \n Ertragsteuern\n \n des \n laufenden Berichtsjahres.\n
\n \n
\n
\n \n 8.13\n Ertragsteuern\n
\n \n \n
\n Der\n \n im\n \n Gewinn\n \n der\n \n Periode\n \n erfasste\n \n Steueraufwand\n \n setzt \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n K\u00f6rperschaftsteuer (aktuelles Jahr)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -98.176,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.643,3\n

\n
\n

\n K\u00f6rperschaftsteuer (Vorjahre)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.180,5\n

\n
\n

\n Kapitalertragssteuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,1\n

\n
\n

\n Ver\u00e4nderung der latenten Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -96.958,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -150.436,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -194.080,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -278.260,0\n

\n
\n
\n
\n \n
\n
\n \n \n
\n \n
\n Die\n \n Ursachen\n \n f\u00fcr\n \n den\n \n Unterschied\n \n zwischen\n \n der\n \n erwarteten \n Steuerbelastung\n \n und\n \n dem\n \n ausgewiesenen \n Ertragsteueraufwand stellen sich folgenderma\u00dfen 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Ergebnis vor Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 834.026,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.162.723,5\n

\n
\n

\n Erwartete Steuerbelastung (23%)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -191.826,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -267.426,4\n

\n
\n

\n \u00c4nderung Steuersatz (Latente Steuern)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n \u00dcberleitungseffekte aus at Equity\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -4.599,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.994,2\n

\n
\n

\n Verlustanteil WU\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 890,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 911,9\n

\n
\n

\n Steuerertrag/-aufwand Vorjahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.800,5\n

\n
\n

\n Nachbesserungsaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 553,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 522,8\n

\n
\n

\n Konsolidierungseffekte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 691,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 454,2\n

\n
\n

\n Nicht angesetzte/verwertete \n

\n

\n Verlustvortr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.211,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.709,5\n

\n
\n

\n Sonstige\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.367,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 781,7\n

\n
\n

\n Effektive Steuerbelastung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -194.080,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -278.260,0\n

\n
\n
\n \n
\n Eine\n \n Aufgliederung\n \n des\n \n Bilanzpostens\n \n f\u00fcr\n \n passive\n \n latente \n Steuern\n \n nach\n \n Art\n \n der\n \n tempor\u00e4ren\n \n Differenzen\n \n stellt\n \n sich \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aktive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Passive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n Als Finanzinvestition gehaltene Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.410.186,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.316.447,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.410.186,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.316.447,0\n

\n
\n

\n Vorr\u00e4te\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.611,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.405,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.611,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.405,4\n

\n
\n

\n Finanzverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.239,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.416,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.620,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.978,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.381,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.561,8\n

\n
\n

\n Forderungen und sonstige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -425,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -334,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28.292,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.202,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.867,9\n

\n
\n

\n Zeitwertbewertung Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -636,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.151,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24.575,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24.543,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.939,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.391,9\n

\n
\n

\n Personalr\u00fcckstellung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -947,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.054,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -947,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.054,5\n

\n
\n

\n Sonstige R\u00fcckstellungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -437,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -455,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 133.528,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 132.476,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 133.090,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 132.021,0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -149.599,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -150.049,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.786,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.276,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -131.812,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -129.773,0\n

\n
\n

\n Aktive / Passive latente Steuer (brutto)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -158.897,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -156.867,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.669.989,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.570.924,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n

\n Passive latente Steuer (netto)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n bestanden\n \n im\n \n Wesentlichen \n tempor\u00e4re\n \n Differenzen\n \n i.H.v.\n \n EUR 1.624,8\n \n Mio.\n \n (Vorjahr: \n EUR 1.647,3\n \n Mio.)\n \n im\n \n Zusammenhang\n \n mit\n \n Anteilen\n \n an \n Tochterunternehmen.\n \n Daraus\n \n ergibt\n \n sich\n \n eine\n \n latente \n Steuerschuld\n \n i.H.v.\n \n EUR 373,7\n \n Mio.\n \n (Vorjahr:\n \n EUR 378,9 \n Mio.),\n \n die\n \n gem\u00e4\u00df\n \n IAS\n \n 12.39\n \n nicht\n \n angesetzt\n \n wurde.\n \n Die \n Bestimmung\n \n wurde\n \n f\u00fcr\n \n Gemeinschaftsunternehmen\n \n und \n assoziierte\n \n Unternehmen\n \n mit\n \n Ausnahme\n \n der\n \n Campus\n \n WU \n GmbH\n \n analog\n \n angewendet,\n \n da\n \n nur\n \n die \n Gewinnaussch\u00fcttungen\n \n nicht\n \n beeinflusst\n \n werden\n \n k\u00f6nnen, \n die jedoch steuerfrei sind.\n
\n Die Ver\u00e4nderung der Bilanzposten ist 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Latente Steuern am 31.12. Vorjahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.261.402,3\n

\n
\n

\n Im sonstigen Ergebnis erfasste \n

\n

\n Ver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.820,6\n

\n
\n

\n Konsolidierungskreis\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397,5\n

\n
\n

\n Erfolgswirksam erfasste Ver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.958,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 150.436,2\n

\n
\n

\n Latente Steuern am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n
\n
\n In\n \n Summe\n \n wurden\n \n folgende\n \n latente\n \n Steuern\n \n im\n \n sonstigen \n Ergebnis 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Neubewertung IAS 19\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -87,3\n

\n
\n

\n Marktbewertung von Cashflow Hedges\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.908,0\n

\n
\n

\n Ver\u00e4nderung latente Steuern im \n

\n

\n sonstigen Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.820,6\n

\n
\n
\n
\n
\n \n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact476": { "value": "\n
\n \n 8.12\n Finanzverbindlichkeiten\n
\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Laufzeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00dcber 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe Buchwert\n

\n
\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 78.998,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.937,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.084.100,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n
\n

\n Sonstige finanzielle Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.658,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 354.071,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.212.330,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.666.060,0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 671.983,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 790.211,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 656.748,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.118.943,7\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.759,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 39.231,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 460.463,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.399,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.383.452,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.413.641,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.654.493,5\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Laufzeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00dcber 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe Buchwert\n

\n
\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228.926,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.131.646,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n
\n

\n Sonstige finanzielle Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.170,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 353.835,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.214.387,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.668.393,8\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 305.329,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 857.613,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 712.400,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.875.343,2\n

\n
\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.177,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.523,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 456.590,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 468.677,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.476.898,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.515.024,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.460.600,7\n

\n
\n
\n
\n \n
\n
\n
\n \n
\n Die\n \n BIG\n \n hat\n \n Ende\n \n 2018\n \n einen\n \n Rahmenvertrag\n \n f\u00fcr\n \n Darlehen \n mit\n \n der\n \n Republik\n \n \u00d6sterreich\n \n (vertreten\n \n durch\n \n die \n \u00d6sterreichische\n \n Bundesfinanzierungsagentur\n \n OeBFA) \n abgeschlossen,\n \n um\n \n bei\n \n der\n \n Finanzierung\n \n des \n Unternehmens\n \n k\u00fcnftig\n \n auch\n \n die\n \n Dienstleistungen\n \n der \n OeBFA\n \n in\n \n Anspruch\n \n zu\n \n nehmen.\n \n S\u00e4mtliche\n \n Bestimmungen \n gem\u00e4\u00df \u00a7 2a Bundesfinanzierungsgesetz sind umgesetzt.\n
\n Die\n \n langfristig\n \n aufgenommenen\n \n Finanzverbindlichkeiten \n gegen\u00fcber dem Bund (OeBFA) gliedern sich 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 \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominale\n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Lauf-\n

\n

\n zeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal- \n

\n

\n zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Effektiv-\n

\n

\n zinssatz\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2019-2047\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,50%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,72%*\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 120.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2019-2029\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,50%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,24%\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 130.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2019-2028\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,75%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,10%\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2020/21/22-2051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,75%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,78%*\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2021-2030\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,17%\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2021/22-2040\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,00%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,76%*\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2021-2036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,25%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,36%\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2022-2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,90%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,95%\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2023/24-2053\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,15%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,35%*\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025-2035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,95%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,03%\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.550.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * durchschnittliche Effektivverzinsung\n

\n
\n
\n
\n Die\n \n kurzfristig\n \n aufgenommenen\n \n Finanzverbindlichkeiten \n gegen\u00fcber dem Bund (OeBFA) gliedern sich 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 W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominale\n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Lauf-\n

\n

\n zeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Nominal- \n

\n

\n zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Effektiv-\n

\n

\n zinssatz\n

\n
\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2023-2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,00%\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2,63%\n

\n
\n
\n
\n Alle\n \n bestehenden\n \n Anleihen\n \n des\n \n Unternehmens\n \n bleiben\n \n von \n dieser\n \n Erweiterung\n \n dieser\n \n Finanzierungsinstrumente \n unber\u00fchrt.\n
\n Die\n \n Finanzierungskosten\n \n sind\n \n durch\n \n das\n \n Zinsniveau\n \n von \n Bundesanleihen\n \n der\n \n Republik\n \n Osterreich\n \n bestimmt.\n \n Die\n \n BIG \n z\u00e4hlt gem\u00e4\u00df Eurostat-Kriterien zum Sektor Staat.\n
\n
\n Der\n \n Konzern\n \n hat\n \n langfristige\n \n Bankkredite\n \n mit\n \n einem \n Buchwert\n \n i.H.v.\n \n EUR\n 2.118,9 Mio.\n \n (Vorjahr: \n EUR \n 1.875,3 Mio.),\n \n wovon\n \n Kredite\n \n i.H.v.\n \n EUR 311,2 Mio. \n (Vorjahr:\n \n EUR 494,4 Mio.)\n \n vertraglichen \n Nebenbedingungen\n \n (Covenants)\n \n im\n \n Zusammenhang\n \n mit \n Debt\n \n Service\n \n Coverage\n \n Ratio\n \n (DSCR),\n \n Interest\n \n Service\n \n Cover \n Ratio\n \n (ISCR)\n \n und\n \n Loan\n \n to\n \n Value\n \n (LTV)\n \n unterliegen.\n \n Die \n Covenants\n \n m\u00fcssen\n \n abh\u00e4ngig\n \n vom\n \n Kreditvertrag \n quartalsweise,\n \n halbj\u00e4hrlich\n \n oder\n \n j\u00e4hrlich\n \n \u00fcberpr\u00fcft\n \n werden. \n Bei\n \n zehn\n \n Kreditvertr\u00e4gen\n \n erfolgt\n \n die\n \n n\u00e4chste\n \n \u00dcberpr\u00fcfung \n zum 31. Dezember 2026.\n
\n
\n Bei\n \n einem\n \n Kreditvertrag\n \n einer\n \n Konzerngesellschaft\n \n mit \n Buchwert\n \n i.H.v.\n \n EUR 18,2 Mio.\n \n bestand\n \n zum\n \n 31. Dezember \n 2025\n \n vor\u00fcbergehend\n \n ein\n \n Bruch\n \n der\n \n DSCR-Covenants.\n \n Laut \n Kreditvertrag\n \n ist\n \n eine\n \n F\u00e4lligstellung\n \n des\n \n Kredites\n \n bei\n \n Bruch \n der\n \n DSCR\n \n nicht\n \n vorgesehen.\n \n Laut\n \n Prognoserechnung\n \n ergibt \n sich\n \n eine\n \n eigenst\u00e4ndige\n \n Heilung\n \n bereits\n \n 2026\n \n aus\n \n dem \n operativen\n \n Gesch\u00e4ft\n \n oder,\n \n falls\n \n bankseitig\n \n gefordert,\n \n durch \n Teilabdeckung des Kreditbetrages.\n
\n
\n Dar\u00fcber\n \n hinaus\n \n hat\n \n der\n \n Konzern\n \n zum\n \n 31. Dezember\n \n 2025 \n die\n \n Covenants\n \n eingehalten\n \n und\n \n die\n \n Kreditverbindlichkeiten \n sind\n \n als\n \n langfristige\n \n Finanzverbindlichkeiten\n \n ausgewiesen. \n Die\n \n BIG\n \n erwartet\n \n innerhalb\n \n der\n \n n\u00e4chsten\n \n 12\n \n Monate\n \n keinen \n weiteren Bruch der Covenants. \n
\n
\n
\n \n
\n Im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n sowie\n \n im\n \n Vorjahr\n \n wurden\n \n keine \n Anleihen\n \n emittiert.\n \n Im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n wurde\n \n eine \n Anleihe\n \n i.H.v.\n \n TEUR 50.000\n \n (Vorjahr:\n \n TEUR 0)\n \n zur\u00fcckgezahlt.\n
\n Alle\n \n Verpflichtungen\n \n aus\n \n Darlehensfinanzierungen \n wurden termingerecht r\u00fcckgef\u00fchrt. \n
\n
\n Die\n \n Konditionen\n \n der\n \n wesentlichen\n \n Finanzverbindlichkeiten \n stellen\n \n sich\n \n inklusive\n \n Vergleichsjahr\n \n wie\n \n folgt\n \n dar.\n \n Die \n Zeitwerte\n \n beinhalten\n \n St\u00fcckzinsen,\n \n aber\n \n keine \n Geldbeschaffungskosten.\n
\n
\n
\n \n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2030\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,33\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.972\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.774\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.495\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,11\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.776\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 21.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.967\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.828\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.804\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.935\n

\n
\n

\n 9.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,35\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.999\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.309\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.825\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 152.616\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.000\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.939\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54.089\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.105\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 54.070\n

\n
\n

\n 20.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,55\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.999\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.734\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,05\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.965\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 157.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.878\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 108.258\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.210\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 108.140\n

\n
\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2042\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,89\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.555\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 198.179\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.340\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 293.360\n

\n
\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2016\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,71\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 249.482\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 205.853\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.788\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 275.575\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.07.2017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.01.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,46\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.819\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 88.408\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.383\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 104.383\n

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

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4hrung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 53.683\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2007\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,57\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.667\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 63.314\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.694\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.694\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.081\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 58.764\n

\n
\n

\n 161.048\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2006\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,48\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 160.969\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 183.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.049\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.147\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 166.097\n

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

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 3.317.856\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2001\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2062\n

\n 		\n

\n \u00a0\n

\n 		\n

\n var/fix\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.327.343\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.963.679\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 516.787\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 579.352\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 698.012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.284.248\n

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

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach \n

\n

\n Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 53.017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2038\n

\n 		\n

\n \u00a0\n

\n 		\n

\n fix\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.825\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.050\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.702\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.787\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.249\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 43.343\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * CFH = Cashflow Hedge\n

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

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.04.2030\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,33\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.966\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.758\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.165\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.495\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.165\n

\n
\n

\n 20.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,55\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.997\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.845\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.909\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 9.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.05.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,35\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.997\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.341\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.392\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 21.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.06.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,45\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.960\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.687\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.804\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.869\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.10.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,00\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.795\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 153.620\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 162.000\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.12.2026\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,11\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 51.192\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 52.055\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 49.929\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.613\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.035\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.105\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56.105\n

\n
\n

\n 150.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.01.2027\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,05\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.932\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 159.178\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 156.075\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.01.2032\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,07\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.857\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 107.291\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.070\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.210\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 112.210\n

\n
\n

\n 200.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2012\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 05.09.2042\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3,89\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.528\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 206.041\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.780\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.340\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 301.140\n

\n
\n

\n 250.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2016\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 06.05.2036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,71\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 249.432\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 208.475\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.263\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.788\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 279.838\n

\n
\n

\n 100.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 03.07.2017\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.01.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,46\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 99.793\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 87.898\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.383\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 105.844\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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach \n

\n

\n Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 53.124\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2007\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.05.2033\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,57\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 53.107\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64.175\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.676\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.676\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.028\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 59.828\n

\n
\n

\n 159.371\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CHF\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2006\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 01.09.2031\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,48\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 159.280\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 187.226\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.996\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.989\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 169.364\n

\n
\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.02.2010\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.02.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4,38\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.000\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.264\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

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

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite (kein Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 3.298.846\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2001\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2061\n

\n 		\n

\n \u00a0\n

\n 		\n

\n var/fix\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.311.415\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.045.464\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 419.173\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 451.266\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 907.884\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.269.929\n

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

\n 2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kredite (Hedge Accounting)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zins- und Tilgungszahlungen\n

\n
\n

\n Nominale in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n W\u00e4h-rung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Ab-\n

\n

\n sicherung*\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Beginn\n

\n 		\n

\n \u00a0\n

\n 		\n

\n LZ-Ende\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zinssatz nach \n

\n

\n Sicherung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Buchwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zeitwert \n

\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 12 \n

\n

\n Monate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n < 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n > 5 Jahre\n

\n
\n

\n 55.937\n

\n 		\n

\n \u00a0\n

\n 		\n

\n EUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n CFH\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2011\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2038\n

\n 		\n

\n \u00a0\n

\n 		\n

\n fix\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.719\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 59.524\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.041\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.585\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 14.437\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 46.920\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n * CFH = Cashflow Hedge\n

\n
\n
\n
\n
\n \n F\u00fcr\n \n die\n \n Aufnahme\n \n der\n \n Finanzverbindlichkeiten\n \n wurden \n keine\n \n finanziellen\n \n Verm\u00f6genswerte\n \n als\n \n Besicherung \n verwendet.\n \n \n
\n Marktpreis\u00e4nderungsrisiken\n \n entstehen\n \n bei\n \n den \n Fremdfinanzierungen.\n \n Die\n \n fix\n \n verzinslichen\n \n Finanzierungen \n unterliegen\n \n grunds\u00e4tzlich\n \n in\n \n Abh\u00e4ngigkeit\n \n vom\n \n Zinsniveau \n einem\n \n Barwert\u00e4nderungsrisiko\n \n und\n \n betreffen\n \n den \n beizulegenden\n \n Zeitwert\n \n des\n \n Finanzinstruments. \n Ung\u00fcnstige Zinsentwicklungen haben bei variablen \n
\n
\n Finanzierungen\n \n einen\n \n negativen\n \n Effekt\n \n auf\n \n die\n \n H\u00f6he\n \n der \n zuk\u00fcnftigen\n \n Zinszahlungen.\n \n Zins\u00e4nderungsrisiken\n \n treten \n sowohl\n \n im\n \n festverzinslichen\n \n als\n \n auch\n \n im\n \n variablen\n \n Bereich \n auf\n \n und\n \n werden\n \n durch\n \n einen\n \n Mix\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsbindungen\n \n reduziert.\n \n W\u00e4hrungsrisiken\n \n ergeben\n \n sich \n aus\n \n den\n \n Finanzverbindlichkeiten\n \n in\n \n Fremdw\u00e4hrung\n \n und \n den\n \n damit\n \n verbundenen\n \n wechselkursbedingten \n Bewertungsergebnissen.\n \n Alle\n \n Emissionen\n \n sind\n \n durch \n Derivate\n \n gegen\n \n \u00c4nderungen\n \n in\n \n den\n \n Wechselkursen \n gesichert.\n
\n
\n \n
\n \n \n
\n Die\n \n Bewegungen\n \n der\n \n Schulden\n \n auf\n \n die\n \n Cashflows\n \n aus \n Finanzierungst\u00e4tigkeit\n \n stellen\n \n sich\n \n in\n \n 2025\n \n und\n \n 2024\n \n wie \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anhangsangabe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bankkredite und \u00e4hnliche \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Leasing-\n

\n

\n verbindlich-\n

\n

\n keiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bilanz am 01.01.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.358.897,0\n

\n
\n

\n Ver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n R\u00fcckzahlung von Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n
\n

\n R\u00fcckzahlung von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.744.695,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.744.695,9\n

\n
\n

\n Aufnahme von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.979.876,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.979.876,9\n

\n
\n

\n R\u00fcckzahlung von Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n
\n

\n Gesamtver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 235.181,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 171.751,2\n

\n
\n

\n Ver\u00e4nderungen aufgrund der \u00dcbernahme oder dem Verlust der \n

\n

\n Beherrschung \u00fcber Tochterunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Auswirkung von Wechselkurs\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.234,7\n

\n
\n

\n Ver\u00e4nderung beizulegender Zeitwerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.175,7\n

\n
\n

\n Summe sonstige Ver\u00e4nderungen bezogen auf Eigenkapital\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -205,1\n

\n
\n

\n Sonstige unbare Ver\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.085,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.592,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.906,9\n

\n
\n

\n Bilanz am 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.785.003,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.084,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.550.409,0\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 94.906,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.813,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.793,7\n

\n
\n

\n Gezahlte Zinsen \n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.091,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -89.341,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -142.708,8\n

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

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anhangsangabe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bankkredite und \u00e4hnliche\n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Leasing-\n

\n

\n verbindlich-\n

\n

\n keiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Angepasste Bilanz am 01.01.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.413.829,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.256.735,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 391.201,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -94.936,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.966.829,1\n

\n
\n

\n Ver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n R\u00fcckzahlung von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.339.309,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.339.309,7\n

\n
\n

\n Aufnahme von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.418.913,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.418.913,3\n

\n
\n

\n R\u00fcckzahlung von Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n
\n

\n Gesamtver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 79.603,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 72.336,4\n

\n
\n

\n Ver\u00e4nderungen aufgrund der \u00dcbernahme oder dem Verlust der \n

\n

\n Beherrschung \u00fcber Tochterunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.465,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.465,5\n

\n
\n

\n Auswirkung von Wechselkurs\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.486,0\n

\n
\n

\n Ver\u00e4nderung beizulegender Zeitwerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.528,5\n

\n
\n

\n Summe sonstige Ver\u00e4nderungen bezogen auf Eigenkapital\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.295,5\n

\n
\n

\n Sonstige unbare Ver\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 229,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.932,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122.356,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 130.519,0\n

\n
\n

\n Bilanz am 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.358.897,0\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.649,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.945,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 150.523,7\n

\n
\n

\n Gezahlte Zinsen \n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.655,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -88.626,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.075,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -141.357,3\n

\n
\n
\n
\n \n
\n
\n \n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact474": { "value": "\n
\n Marktpreis\u00e4nderungsrisiken\n \n entstehen\n \n bei\n \n den \n Fremdfinanzierungen.\n \n Die\n \n fix\n \n verzinslichen\n \n Finanzierungen \n unterliegen\n \n grunds\u00e4tzlich\n \n in\n \n Abh\u00e4ngigkeit\n \n vom\n \n Zinsniveau \n einem\n \n Barwert\u00e4nderungsrisiko\n \n und\n \n betreffen\n \n den \n beizulegenden\n \n Zeitwert\n \n des\n \n Finanzinstruments. \n Ung\u00fcnstige Zinsentwicklungen haben bei variablen \n
\n
\n Finanzierungen\n \n einen\n \n negativen\n \n Effekt\n \n auf\n \n die\n \n H\u00f6he\n \n der \n zuk\u00fcnftigen\n \n Zinszahlungen.\n \n Zins\u00e4nderungsrisiken\n \n treten \n sowohl\n \n im\n \n festverzinslichen\n \n als\n \n auch\n \n im\n \n variablen\n \n Bereich \n auf\n \n und\n \n werden\n \n durch\n \n einen\n \n Mix\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsbindungen\n \n reduziert.\n \n W\u00e4hrungsrisiken\n \n ergeben\n \n sich \n aus\n \n den\n \n Finanzverbindlichkeiten\n \n in\n \n Fremdw\u00e4hrung\n \n und \n den\n \n damit\n \n verbundenen\n \n wechselkursbedingten \n Bewertungsergebnissen.\n \n Alle\n \n Emissionen\n \n sind\n \n durch \n Derivate\n \n gegen\n \n \u00c4nderungen\n \n in\n \n den\n \n Wechselkursen \n gesichert.\n
\n
\n \n Marktrisiko\n \n
\n Das\n \n Marktrisiko,\n \n dem\n \n der\n \n Konzern\n \n ausgesetzt\n \n ist,\n \n bezieht \n sich vor allem auf das Zins- und W\u00e4hrungsrisiko. \n
\n
\n Die\n \n Risiken\n \n aus\n \n der\n \n Ver\u00e4nderung\n \n von\n \n Zinss\u00e4tzen\n \n entstehen \n im Wesentlichen aus den Fremdfinanzierungen. \n
\n
\n Die\n \n fix\n \n verzinslichen\n \n Finanzierungen\n \n unterliegen \n grunds\u00e4tzlich\n \n in\n \n Abh\u00e4ngigkeit\n \n vom\n \n Zinsniveau\n \n einem \n Barwert\u00e4nderungsrisiko\n \n und\n \n betreffen\n \n den\n \n beizulegenden \n Zeitwert\n \n des\n \n Finanzinstruments.\n \n Ung\u00fcnstige \n Zinsentwicklungen\n \n haben\n \n bei\n \n variablen\n \n Finanzierungen \n einen\n \n negativen\n \n Effekt\n \n auf\n \n die\n \n H\u00f6he\n \n der\n \n zuk\u00fcnftigen \n Zinszahlungen.\n \n Zins\u00e4nderungsrisiken\n \n treten\n \n sowohl\n \n im \n festverzinslichen\n \n als\n \n auch\n \n im\n \n variablen\n \n Bereich\n \n auf\n \n und \n werden\n \n durch\n \n einen\n \n Mix\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsbindungen reduziert.\n
\n
\n W\u00e4hrungsrisiken\n \n ergeben\n \n sich\n \n aus\n \n den \n Finanzverbindlichkeiten\n \n in\n \n Fremdw\u00e4hrung\n \n und\n \n den\n \n damit \n verbundenen\n \n wechselkursbedingten \n Bewertungsergebnissen.\n \n Alle\n \n Emissionen\n \n sind\n \n durch \n Derivate\n \n gegen\n \n \u00c4nderungen\n \n in\n \n den\n \n Wechselkursen \n gesichert.\n \n Im\n \n BIG\n \n Konzern\n \n herrscht\n \n interner\n \n Konsens \n dar\u00fcber,\n \n dass\n \n die\n \n Gesellschaft\n \n \u00fcber\n \n keine\n \n offenen \n Fremdw\u00e4hrungspositionen verf\u00fcgen sollte.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact475": { "value": "\n
\n Die\n \n Bewegungen\n \n der\n \n Schulden\n \n auf\n \n die\n \n Cashflows\n \n aus \n Finanzierungst\u00e4tigkeit\n \n stellen\n \n sich\n \n in\n \n 2025\n \n und\n \n 2024\n \n wie \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anhangsangabe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bankkredite und \u00e4hnliche \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Leasing-\n

\n

\n verbindlich-\n

\n

\n keiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bilanz am 01.01.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.358.897,0\n

\n
\n

\n Ver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n R\u00fcckzahlung von Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n
\n

\n R\u00fcckzahlung von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.744.695,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.744.695,9\n

\n
\n

\n Aufnahme von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.979.876,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.979.876,9\n

\n
\n

\n R\u00fcckzahlung von Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n
\n

\n Gesamtver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -50.000,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 235.181,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -13.429,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 171.751,2\n

\n
\n

\n Ver\u00e4nderungen aufgrund der \u00dcbernahme oder dem Verlust der \n

\n

\n Beherrschung \u00fcber Tochterunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n

\n Auswirkung von Wechselkurs\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.234,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.234,7\n

\n
\n

\n Ver\u00e4nderung beizulegender Zeitwerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.175,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.175,7\n

\n
\n

\n Summe sonstige Ver\u00e4nderungen bezogen auf Eigenkapital\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -205,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -205,1\n

\n
\n

\n Sonstige unbare Ver\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 228,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.085,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.592,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 19.906,9\n

\n
\n

\n Bilanz am 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.363.036,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.785.003,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -104.084,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.550.409,0\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 45.073,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 94.906,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.813,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 149.793,7\n

\n
\n

\n Gezahlte Zinsen \n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -45.091,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -89.341,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.275,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -142.708,8\n

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

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Gesamt\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anhangsangabe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Anleihen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bankkredite und \u00e4hnliche\n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Leasing-\n

\n

\n verbindlich-\n

\n

\n keiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Angepasste Bilanz am 01.01.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.413.829,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.256.735,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 391.201,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -94.936,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.966.829,1\n

\n
\n

\n Ver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n R\u00fcckzahlung von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.339.309,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.339.309,7\n

\n
\n

\n Aufnahme von Bankverbindlichkeiten und \u00e4hnlichen \n

\n

\n Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.12\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.418.913,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.418.913,3\n

\n
\n

\n R\u00fcckzahlung von Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n
\n

\n Gesamtver\u00e4nderung des Cashflows aus Finanzierungst\u00e4tigkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 79.603,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -7.267,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 72.336,4\n

\n
\n

\n Ver\u00e4nderungen aufgrund der \u00dcbernahme oder dem Verlust der \n

\n

\n Beherrschung \u00fcber Tochterunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.465,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 199.465,5\n

\n
\n

\n Auswirkung von Wechselkurs\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.486,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -3.486,0\n

\n
\n

\n Ver\u00e4nderung beizulegender Zeitwerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.528,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.528,5\n

\n
\n

\n Summe sonstige Ver\u00e4nderungen bezogen auf Eigenkapital\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.295,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -8.295,5\n

\n
\n

\n Sonstige unbare Ver\u00e4nderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 229,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.932,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 122.356,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 130.519,0\n

\n
\n

\n Bilanz am 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.572,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.736,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -101.703,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.358.897,0\n

\n
\n

\n Zinsaufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 46.928,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.649,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.945,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 150.523,7\n

\n
\n

\n Gezahlte Zinsen \n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -46.655,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -88.626,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -6.075,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -141.357,3\n

\n
\n
\n
\n \n
\n
\n \n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact477": { "value": "\n \n
\n Der\n \n im\n \n Gewinn\n \n der\n \n Periode\n \n erfasste\n \n Steueraufwand\n \n setzt \n 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n K\u00f6rperschaftsteuer (aktuelles Jahr)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -98.176,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -117.643,3\n

\n
\n

\n K\u00f6rperschaftsteuer (Vorjahre)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.054,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -10.180,5\n

\n
\n

\n Kapitalertragssteuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -0,1\n

\n
\n

\n Ver\u00e4nderung der latenten Steuern\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -96.958,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -150.436,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -194.080,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -278.260,0\n

\n
\n
\n
\n \n
\n
\n \n \n
\n Eine\n \n Aufgliederung\n \n des\n \n Bilanzpostens\n \n f\u00fcr\n \n passive\n \n latente \n Steuern\n \n nach\n \n Art\n \n der\n \n tempor\u00e4ren\n \n Differenzen\n \n stellt\n \n sich \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Aktive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Passive latente Steuer\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Netto\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n Als Finanzinvestition gehaltene Immobilien\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.410.186,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.316.447,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.410.186,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.316.447,0\n

\n
\n

\n Vorr\u00e4te\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.611,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.405,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.611,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.405,4\n

\n
\n

\n Finanzverm\u00f6gen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.239,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -2.416,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 55.620,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.978,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 50.381,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 48.561,8\n

\n
\n

\n Forderungen und sonstige Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -425,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -334,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 28.292,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 26.202,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 27.866,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 25.867,9\n

\n
\n

\n Zeitwertbewertung Derivate\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -636,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.151,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24.575,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 24.543,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.939,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 23.391,9\n

\n
\n

\n Personalr\u00fcckstellung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -947,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.054,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -947,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -1.054,5\n

\n
\n

\n Sonstige R\u00fcckstellungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -437,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -455,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 133.528,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 132.476,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 133.090,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 132.021,0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -149.599,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -150.049,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 17.786,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.276,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -131.812,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -129.773,0\n

\n
\n

\n Aktive / Passive latente Steuer (brutto)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -158.897,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -156.867,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.669.989,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.570.924,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n

\n Passive latente Steuer (netto)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n
\n
\n
\n Am\n \n 31.\n \n Dezember\n \n 2025\n \n bestanden\n \n im\n \n Wesentlichen \n tempor\u00e4re\n \n Differenzen\n \n i.H.v.\n \n EUR 1.624,8\n \n Mio.\n \n (Vorjahr: \n EUR 1.647,3\n \n Mio.)\n \n im\n \n Zusammenhang\n \n mit\n \n Anteilen\n \n an \n Tochterunternehmen.\n \n Daraus\n \n ergibt\n \n sich\n \n eine\n \n latente \n Steuerschuld\n \n i.H.v.\n \n EUR 373,7\n \n Mio.\n \n (Vorjahr:\n \n EUR 378,9 \n Mio.),\n \n die\n \n gem\u00e4\u00df\n \n IAS\n \n 12.39\n \n nicht\n \n angesetzt\n \n wurde.\n \n Die \n Bestimmung\n \n wurde\n \n f\u00fcr\n \n Gemeinschaftsunternehmen\n \n und \n assoziierte\n \n Unternehmen\n \n mit\n \n Ausnahme\n \n der\n \n Campus\n \n WU \n GmbH\n \n analog\n \n angewendet,\n \n da\n \n nur\n \n die \n Gewinnaussch\u00fcttungen\n \n nicht\n \n beeinflusst\n \n werden\n \n k\u00f6nnen, \n die jedoch steuerfrei sind.\n
\n Die Ver\u00e4nderung der Bilanzposten ist 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Latente Steuern am 31.12. Vorjahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.261.402,3\n

\n
\n

\n Im sonstigen Ergebnis erfasste \n

\n

\n Ver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.820,6\n

\n
\n

\n Konsolidierungskreis\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 397,5\n

\n
\n

\n Erfolgswirksam erfasste Ver\u00e4nderung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.958,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 150.436,2\n

\n
\n

\n Latente Steuern am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.511.092,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.414.056,6\n

\n
\n
\n
\n In\n \n Summe\n \n wurden\n \n folgende\n \n latente\n \n Steuern\n \n im\n \n sonstigen \n Ergebnis 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Neubewertung IAS 19\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 30,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -87,3\n

\n
\n

\n Marktbewertung von Cashflow Hedges\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 47,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.908,0\n

\n
\n

\n Ver\u00e4nderung latente Steuern im \n

\n

\n sonstigen Ergebnis\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 77,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.820,6\n

\n
\n
\n
\n
\n \n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact480": { "value": "\n
\n \n 8.14\n Sonstige Verbindlichkeiten\n \n
\n Die\n \n sonstigen\n \n Verbindlichkeiten\n \n setzen\n \n sich\n \n wie\n \n folgt \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00a0\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n
\n
\n
\n \n
\n
\n
\n \n \n \n
\n
\n \n Die\n \n sonstigen\n \n Verbindlichkeiten\n \n betreffen\n \n vor\n \n allem\n \n mit \n TEUR \n 41.433,2\n \n (Vorjahr:\n \n TEUR \n 42.201,5)\n \n Zinsabgrenzungen \n von\n \n Finanzinstrumenten\n \n ,\n \n \n mit\n \n TEUR \n 0,0\n \n (Vorjahr: \n TEUR \n 17.405,8)\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n dem \n Finanzamt\n \n ,\n \n mit\n \n TEUR \n 76.517,4\n \n (Vorjahr:\n \n TEUR \n 77.547,9) \n Verbindlichkeiten\n \n im\n \n Zusammenhang\n \n mit\n \n Bauvorhaben \n f\u00fcr\n \n Dritte,\n \n mit\n \n TEUR 5.300,5\n \n (Vorjahr:\n \n TEUR 3.032,0)\n \n eine \n Verbindlichkeit\n \n in\n \n Zusammenhang\n \n mit\n \n dem\n \n Kauf\n \n von \n Gemeinschaftsunternehmen\n \n und\n \n mit\n \n TEUR \n 5.608,6 \n (Vorjahr:\n \n TEUR \n 7.496,0)\n \n Verbindlichkeiten\n \n gegen\u00fcber \n Gemeinschaftsunternehmen. \n
\n
\n Die\n \n im\n \n Vorjahr\n \n in\n \n den\n \n sonstigen\n \n Verbindlichkeiten \n ausgewiesene\n \n Verbindlichkeit\n \n aus\n \n der\n \n Nachbesserung\n \n i.H.v. \n TEUR \n 5.785,7\n \n (Vorvorjahr:\n \n TEUR 7.162,7)\n \n wurde\n \n im \n Gesch\u00e4ftsjahr\n \n i.H.v.\n \n TEUR \n 2.872,5\n \n (Vorjahr:\n \n TEUR 3.650,20) \n an\n \n das\n \n Bundesministerium\n \n f\u00fcr\n \n Finanzen\n \n gezahlt.\n \n Im \n Gesch\u00e4ftsjahr\n \n kam\n \n es\n \n zu\n \n einer\n \n weiteren \n Nachbesserungsverpflichtung\n \n i.H.v.\n \n TEUR \n 2.406,5\n \n (Vorjahr: \n TEUR 2.273,2),\n \n wodurch\n \n sich\n \n auch\n \n die\n \n Verbindlichkeit\n \n aus \n der\n \n Nachbesserung\n \n auf\n \n TEUR \n 5.319,7\n \n (Vorjahr: \n TEUR 5.785,7)\n \n ver\u00e4ndert\n \n hat\n \n (siehe\n \n dazu\n \n Punkt\n \n Konzern-\n Geldflussrechnung\n \n und\n \n Entwicklung\n \n des \n Konzerneigenkapitals).\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact481": { "value": "\n
\n Die\n \n sonstigen\n \n Verbindlichkeiten\n \n setzen\n \n sich\n \n wie\n \n folgt \n 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 \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n \u00a0\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n
\n
\n
\n \n
\n
\n
\n \n \n \n
\n
\n \n Die\n \n sonstigen\n \n Verbindlichkeiten\n \n betreffen\n \n vor\n \n allem\n \n mit \n TEUR \n 41.433,2\n \n (Vorjahr:\n \n TEUR \n 42.201,5)\n \n Zinsabgrenzungen \n von\n \n Finanzinstrumenten\n \n ,\n \n \n mit\n \n TEUR \n 0,0\n \n (Vorjahr: \n TEUR \n 17.405,8)\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n dem \n Finanzamt\n \n ,\n \n mit\n \n TEUR \n 76.517,4\n \n (Vorjahr:\n \n TEUR \n 77.547,9) \n Verbindlichkeiten\n \n im\n \n Zusammenhang\n \n mit\n \n Bauvorhaben \n f\u00fcr\n \n Dritte,\n \n mit\n \n TEUR 5.300,5\n \n (Vorjahr:\n \n TEUR 3.032,0)\n \n eine \n Verbindlichkeit\n \n in\n \n Zusammenhang\n \n mit\n \n dem\n \n Kauf\n \n von \n Gemeinschaftsunternehmen\n \n und\n \n mit\n \n TEUR \n 5.608,6 \n (Vorjahr:\n \n TEUR \n 7.496,0)\n \n Verbindlichkeiten\n \n gegen\u00fcber \n Gemeinschaftsunternehmen. \n
\n
\n Die\n \n im\n \n Vorjahr\n \n in\n \n den\n \n sonstigen\n \n Verbindlichkeiten \n ausgewiesene\n \n Verbindlichkeit\n \n aus\n \n der\n \n Nachbesserung\n \n i.H.v. \n TEUR \n 5.785,7\n \n (Vorvorjahr:\n \n TEUR 7.162,7)\n \n wurde\n \n im \n Gesch\u00e4ftsjahr\n \n i.H.v.\n \n TEUR \n 2.872,5\n \n (Vorjahr:\n \n TEUR 3.650,20) \n an\n \n das\n \n Bundesministerium\n \n f\u00fcr\n \n Finanzen\n \n gezahlt.\n \n Im \n Gesch\u00e4ftsjahr\n \n kam\n \n es\n \n zu\n \n einer\n \n weiteren \n Nachbesserungsverpflichtung\n \n i.H.v.\n \n TEUR \n 2.406,5\n \n (Vorjahr: \n TEUR 2.273,2),\n \n wodurch\n \n sich\n \n auch\n \n die\n \n Verbindlichkeit\n \n aus \n der\n \n Nachbesserung\n \n auf\n \n TEUR \n 5.319,7\n \n (Vorjahr: \n TEUR 5.785,7)\n \n ver\u00e4ndert\n \n hat\n \n (siehe\n \n dazu\n \n Punkt\n \n Konzern-\n Geldflussrechnung\n \n und\n \n Entwicklung\n \n des \n Konzerneigenkapitals).\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact484": { "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 \u00a0\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n
\n
\n
\n \n
\n
\n
\n \n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact482": { "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 \u00a0\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n
\n
\n
\n \n
\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact483": { "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 \u00a0\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.695,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.375,3\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.071,2\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 33.232,1\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314,4\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 164.255,9\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 373.802,4\n

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

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bis 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1 bis 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Summe\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.126,0\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.289,4\n

\n
\n

\n Summe langfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.415,4\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.780,5\n

\n
\n

\n Erhaltene Anzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.597,8\n

\n
\n

\n Sonstige Verbindlichkeiten und PRA\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.951,1\n

\n
\n

\n Summe kurzfristige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 407.329,4\n

\n
\n
\n
\n \n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact479": { "value": "\n Die\n \n sonstigen\n \n Verbindlichkeiten\n \n betreffen\n \n vor\n \n allem\n \n mit \n TEUR \n 41.433,2\n \n (Vorjahr:\n \n TEUR \n 42.201,5)\n \n Zinsabgrenzungen \n von\n \n Finanzinstrumenten\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact478": { "value": "\n mit\n \n TEUR \n 0,0\n \n (Vorjahr: \n TEUR \n 17.405,8)\n \n Verbindlichkeiten\n \n gegen\u00fcber\n \n dem \n Finanzamt\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact485": { "value": "\n
\n \n 9.1\n Leasingverh\u00e4ltnisse als \n Leasingnehmer\n
\n Der\n \n Konzern\n \n hat\n \n f\u00fcr\n \n einige\n \n der\n \n Liegenschaften,\n \n auf\n \n denen \n Immobilien,\n \n die\n \n als\n \n Finanzinvestition\n \n gehaltene \n Immobilien\n \n gem\u00e4\u00df\n \n IAS 40\n \n klassifiziert\n \n sind, \n Baurechtsvertr\u00e4ge\n \n mit\n \n den\n \n Eigent\u00fcmer*innen\n \n der \n Liegenschaften\n \n geschlossen\n \n und\n \n diese\n \n als\n \n Nutzungsrechte \n gem\u00e4\u00df\n \n IFRS 16\n \n eingestuft.\n \n Diese\n \n Baurechtsvertr\u00e4ge\n \n weisen \n langfristige\n \n Laufzeiten\n \n zwischen\n \n 9\n \n und\n \n 99\n \n Jahren\n \n auf\n \n und \n haben\n \n in\n \n der\n \n Regel\n \n keine\n \n Verl\u00e4ngerungsoption.\n \n Die \n Mietzahlungen\n \n sind\n \n indexgebunden\n \n und\n \n weisen\n \n keine \n sonstigen\n \n variablen\n \n Bestandteile\n \n auf.\n \n Bei\n \n einigen\n \n dieser \n Liegenschaften\n \n wurde\n \n von\n \n der\n \n BIG\n \n ein \n Unterleasingverh\u00e4ltnis\n \n eingegangen,\n \n bei\n \n der\n \n BIG\n \n sowohl \n als\n \n Leasingnehmerin\n \n als\n \n auch\n \n -geberin\n \n auftritt.\n \n In\n \n der\n \n Regel \n weisen\n \n die\n \n Unterleasingvertr\u00e4ge\n \n analoge \n Vertragscharakteristika\n \n wie\n \n die\n \n zugrunde\n \n liegenden \n Leasingvertr\u00e4ge auf.\n
\n
\n Weiters\n \n hat\n \n der\n \n Konzern\n \n Baurechtsvertr\u00e4ge\n \n geschlossen, \n bei\n \n denen\n \n die\n \n BIG\n \n auch\n \n ein\n \n Unterleasingverh\u00e4ltnis\n \n mit \n dem/der\n \n Baurechtsgeber*in\n \n eingegangen\n \n ist.\n \n Da\n \n sowohl \n der\n \n Leasing-\n \n als\n \n auch\n \n der\n \n Unterleasingvertrag\n \n mit \n derselben\n \n Gegenpartei\n \n geschlossen\n \n wurde,\n \n werden\n \n diese \n zusammengefasst als ein Vertrag bilanziert.\n
\n
\n Der\n \n Konzern\n \n mietet\n \n im\n \n Rahmen\n \n von \n Sanierungsma\u00dfnahmen\n \n f\u00fcr\n \n vermietete\n \n Immobilien \n Ausweichquartiere\n \n mit\n \n einer\n \n Laufzeit\n \n zwischen\n \n zwei\n \n und \n f\u00fcnf\n \n Jahren\n \n an,\n \n bei\n \n denen\n \n in\n \n der\n \n Regel\n \n weder\n \n eine \n Verl\u00e4ngerungs-\n \n noch\n \n Kaufoption\n \n vereinbart\n \n wurde.\n \n Die \n Mietzahlungen\n \n sind\n \n indexgebunden\n \n und\n \n weisen\n \n keine \n sonstigen variablen Bestandteile auf.\n
\n
\n Der\n \n Konzern\n \n mietet\n \n Liegenschaften\n \n und\n \n vermietet\n \n diese\n \n im \n Rahmen\n \n von\n \n Unterleasingverh\u00e4ltnissen,\n \n bei\n \n denen\n \n BIG \n sowohl\n \n als\n \n Leasingnehmer\n \n als\n \n auch\n \n -geber\n \n auftritt.\n \n In\n \n der \n Regel\n \n weisen\n \n die\n \n Unterleasingvertr\u00e4ge\n \n analoge \n Vertragscharakteristika\n \n wie\n \n die\n \n zugrunde\n \n liegenden \n Leasingvertr\u00e4ge auf.\n
\n
\n Der\n \n Konzern\n \n mietet\n \n Fahrzeuge\n \n im\n \n Rahmen\n \n von \n langfristigen\n \n Leasingvertr\u00e4gen\n \n mit\n \n Laufzeiten\n \n bis\n \n zu\n \n f\u00fcnf \n Jahren.\n
\n
\n Weiters\n \n mietet\n \n die\n \n BIG\n \n Verm\u00f6genswerte\n \n von\n \n geringem \n Wert\n \n (z.B.\n \n Kopierer)\n \n und\n \n Verm\u00f6genswerte,\n \n bei\n \n denen\n \n der \n Lieferant\n \n das\n \n substanzielle\n \n Recht\n \n besitzt,\n \n den \n Verm\u00f6genswert\n \n w\u00e4hrend\n \n des\n \n gesamten \n Verwendungszeitraums\n \n zu\n \n ersetzen\n \n (z.B.\n \n Poolparkpl\u00e4tze). \n Der\n \n Konzern\n \n setzt\n \n in\n \n diesen\n \n F\u00e4llen\n \n weder\n \n Nutzungsrechte \n noch Leasingverbindlichkeiten an.\n
\n
\n
\n 9.1.1\n Nutzungsrechte\n
\n Zum\n \n Stichtag\n \n 31.\n \n Dezember\n \n 2025\n \n gibt\n \n es\n \n keine \n Nutzungsrechte\n \n im\n \n Zusammenhang\n \n mit\n \n gemieteten \n Immobilien,\n \n die\n \n nicht\n \n die\n \n Definition\n \n von\n \n \u201eals \n Finanzinvestition\n \n gehaltene\n \n Immobilien\u201c\n \n erf\u00fcllen.\n \n Die \n \u00fcbrigen\n \n Nutzungsrechte\n \n sind\n \n ausschlie\u00dflich\n \n den\n \n sonstigen \n Anlagen zuzurechnen.\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n Nutzungsrechte sonstige Anlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anschaffungs- und Herstellungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.241,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.593,2\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 901,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 968,8\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -623,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -320,0\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.520,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.241,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Kumulierte Abschreibungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.362,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.858,8\n

\n
\n

\n Zug\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 964,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 821,9\n

\n
\n

\n Abg\u00e4nge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -618,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -317,8\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.708,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.362,9\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Stand am 01.01.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.879,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.734,4\n

\n
\n

\n Stand am 31.12.\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.811,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.879,0\n

\n
\n
\n
\n 9.1.2\n In der Gewinn- und Verlustrechnung \n erfasste Betr\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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Abschreibungen auf Nutzungsrechte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 964,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 821,9\n

\n
\n

\n Zinsaufwendungen f\u00fcr \n

\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.813,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.945,3\n

\n
\n

\n Leasingaufwendungen f\u00fcr kurzfristige \n

\n

\n Leasingverh\u00e4ltnisse und Verm\u00f6genswerte \n

\n

\n von geringem Wert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 342,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 278,5\n

\n
\n
\n
\n 9.1.3\n In der Kapitalflussrechnung erfasste \n Betr\u00e4ge\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Gesamte Zahlungsmittelabfl\u00fcsse f\u00fcr \n

\n

\n Leasingverh\u00e4ltnisse (Tilgung und Zinsen)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 21.705,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.342,6\n

\n
\n
\n
\n
\n \n 9.1.4\n Leasingverbindlichkeit\n
\n Die\n \n k\u00fcnftigen\n \n Leasingauszahlungen\n \n aus\n \n unk\u00fcndbaren \n Leasingverh\u00e4ltnissen,\n \n denen\n \n ein\n \n Nutzungsrecht \n gegen\u00fcbersteht, entwickeln sich 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Bis zu 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.789,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.973,0\n

\n
\n

\n 1-2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 37.257,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.086,5\n

\n
\n

\n 2-3 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.523,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.171,9\n

\n
\n

\n 3-4 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.158,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.896,6\n

\n
\n

\n 4-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.044,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.802,0\n

\n
\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 834.022,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 833.109,6\n

\n
\n

\n Gesamtbetrag der nicht abgezinsten \n

\n

\n Leasingverbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 924.794,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 928.039,6\n

\n
\n

\n Noch nicht realisierter Finanzaufwand\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -418.341,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -421.748,4\n

\n
\n

\n Leasingverbindlichkeit\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.453,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 506.291,2\n

\n
\n

\n davon langfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 499.694,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 493.113,9\n

\n
\n

\n davon kurzfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.759,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.177,3\n

\n
\n
\n
\n \n 9.2\n Leasingverh\u00e4ltnisse als \n Leasinggeber\n
\n
\n Der\n \n Konzern\n \n vermietet\n \n als\n \n Finanzinvestitionen\n \n gehaltene \n Eigen-\n \n und\n \n angemietete\n \n Immobilien.\n \n Dabei\n \n werden\n \n f\u00fcnf \n Mietverh\u00e4ltnisse\n \n als\n \n Finanzierungsleasingverh\u00e4ltnisse \n eingestuft\n \n und\n \n f\u00fcnf\n \n Untermietverh\u00e4ltnisse\n \n als \n Unterleasingverh\u00e4ltnisse.\n
\n
\n 9.2.1\n Finanzierungsleasing als Leasinggeber\n
\n
\n Die\n \n k\u00fcnftigen\n \n Leasingeinzahlungen\n \n aus\n \n Finanzierungs- \n und Unterleasingverh\u00e4ltnissen entwickeln sich 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Bis zu 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 10.408,5\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.875,6\n

\n
\n

\n 1-2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.297,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 9.853,5\n

\n
\n

\n 2-3 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.956,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 8.207,7\n

\n
\n

\n 3-4 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.956,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.885,8\n

\n
\n

\n 4-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.956,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.885,8\n

\n
\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 170.001,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 175.889,4\n

\n
\n

\n Gesamtbetrag der nicht abgezinsten \n

\n

\n Leasingforderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 212.575,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 221.597,7\n

\n
\n

\n Noch nicht realisierter Finanzertrag\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -97.180,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -100.296,6\n

\n
\n

\n Nettoinvestition in die Leasingverh\u00e4ltnisse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 115.395,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.301,1\n

\n
\n

\n davon langfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 110.177,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114.938,0\n

\n
\n

\n davon kurzfristig\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.218,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 6.363,1\n

\n
\n
\n \n Der\n \n gewichtete,\n \n durchschnittliche,\n \n den\n \n als \n Finanzierungsleasing\n \n klassifizierten\n \n Verm\u00f6genswerten \n zugrundeliegende\n \n Effektivzinssatz\n \n betr\u00e4gt\n \n per\n \n 31. \n Dezember 2025 \n 6,19 % (per \n 31. Dezember 2024 \n 5,72 %).\n
\n 9.2.2\n In der Gewinn- und Verlustrechnung \n erfasste Betr\u00e4ge\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.577,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.928,2\n

\n
\n
\n
\n 9.2.3\n Operating Leasing als Leasinggeber\n
\n
\n Die\n \n von\n \n BIG\n \n als\n \n Operating\n \n Leasing\n \n gef\u00fchrten \n Leasingverh\u00e4ltnisse\n \n beziehen\n \n sich\n \n durchwegs\n \n auf\n \n als \n Finanzinvestition gehaltene Immobilien.\n
\n
\n Der\n \n Konzern\n \n hat\n \n im\n \n Jahr\n \n 2025\n \n Leasingertr\u00e4ge\n \n aus \n Operating-Leasingverh\u00e4ltnissen\n \n i.H.v.\n \n TEUR \n 1.186.235,4 \n (Vorjahr: TEUR \n 1.169.901,2) erwirtschaftet.\n
\n
\n Die\n \n k\u00fcnftigen\n \n unk\u00fcndbaren\n \n Mindestleasingzahlungen \n entwickeln sich 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 in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Bis zu 1 Jahr\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.195.518,9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.179.738,3\n

\n
\n

\n 1-2 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 846.436,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 819.766,3\n

\n
\n

\n 2-3 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 790.031,1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 771.791,5\n

\n
\n

\n 3-4 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 763.324,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 733.570,2\n

\n
\n

\n 4-5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 735.970,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 708.550,2\n

\n
\n

\n L\u00e4nger als 5 Jahre\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.810.659,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.746.378,2\n

\n
\n

\n Gesamtbetrag der unk\u00fcndbaren k\u00fcnftigen Leasingzahlungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 12.141.940,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.959.794,8\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact489": { "value": "\n \n
\n Finanzielles Risikomanagement\n
\n Beim\n \n Management\n \n der\n \n Finanzpositionen\n \n und\n \n der \n finanzwirtschaftlichen\n \n Risiken\n \n wird\n \n ein\n \n strategischer \n Portfolio-Ansatz\n \n unter\n \n Bedachtnahme\n \n auf\n \n eine \n konservative\n \n Risikopolitik\n \n verfolgt.\n \n Risiken,\n \n die\n \n nicht\n \n auf\n \n ein \n wirtschaftlich\n \n vertretbares\n \n Ma\u00df\n \n reduziert\n \n oder\n \n nicht\n \n auf \n Dritte \u00fcbertragen werden k\u00f6nnen, werden vermieden. \n
\n
\n Der\n \n Konzern\n \n ist\n \n dem\n \n Ausfallrisiko,\n \n dem\n \n Liquidit\u00e4tsrisiko \n und\n \n dem\n \n Marktrisiko\n \n aus\n \n dem\n \n Einsatz\n \n von \n Finanzinstrumenten ausgesetzt.\n
\n
\n a.\n \n Ausfallrisiko\n \n
\n \n
\n Im\n \n Finanzbereich\n \n werden\n \n Neugesch\u00e4fte,\n \n aus\n \n denen\n \n ein \n Ausfallrisiko\n \n entstehen\n \n kann,\n \n nur\n \n mit\n \n Banken\n \n mit\n \n einem \n Bonit\u00e4tsrating\n \n von\n \n mindestens\n \n A3/A-\n \n zum\n \n Zeitpunkt\n \n des \n Eingehens\n \n oder\n \n gegen\n \n Besicherung\n \n abgeschlossen.\n \n Die \n Bonit\u00e4t der Institute wird regelm\u00e4\u00dfig \u00fcberwacht.\n
\n
\n Das\n \n Bonit\u00e4ts-\n \n oder\n \n Kreditrisiko\n \n umfasst\n \n Transaktionen\n \n mit \n einem\n \n Ausfallrisiko\n \n und\n \n bel\u00e4uft\n \n sich\n \n bei\n \n der\n \n Position\n \n der \n Derivate\n \n zum\n \n Stichtag\n \n auf\n \n TEUR \n 3.806,8\n \n (Vorjahr \n TEUR \n 5.157,7),\n \n welche\n \n bei\n \n der\n \n Bewertung\n \n der\n \n Derivate \n ber\u00fccksichtigt werden.\n
\n
\n Im\n \n operativen\n \n Gesch\u00e4ft\n \n werden\n \n ebenso\n \n die\n \n Au\u00dfenst\u00e4nde \n regelm\u00e4\u00dfig\n \n \u00fcberwacht\n \n und\n \n ihnen\n \n wird\n \n mit \n entsprechenden\n \n Wertberichtigungen\n \n Rechnung\n \n getragen. \n Dabei\n \n entstammen\n \n 83 %\n \n der\n \n Forderungen\n \n aus\n \n Gesch\u00e4ften \n mit\n \n Mieter*innen\n \n des\n \n Bundes\n \n bzw.\n \n der\n \n Republik\n \n \u00d6sterreich. \n Die\n \n Republik\n \n \u00d6sterreich\n \n weist\n \n ein\n \n Aa1-Rating\n \n mit \n negativem\n \n Ausblick\n \n gem\u00e4\u00df\n \n Moody's\n \n auf,\n \n wodurch\n \n das \n Ausfallrisiko\n \n von\n \n kurzfristigen\n \n Forderungen\n \n mit\n \n 0 % \n eingestuft\n \n wird.\n \n Auf\n \n der\n \n Aktivseite\n \n stellen\n \n die \n ausgewiesenen\n \n Betr\u00e4ge\n \n gleichzeitig\n \n das\n \n maximale \n Bonit\u00e4ts-\n \n und\n \n Ausfallrisiko\n \n dar,\n \n da\n \n keine\n \n entsprechenden \n Aufrechnungsvereinbarungen bestehen.\n
\n \n
\n b.\n \n Liquidit\u00e4tsrisiko\n \n
\n \n
\n Zur\n \n Steuerung\n \n der\n \n uneingeschr\u00e4nkten\n \n und\n \n fristgerechten \n Zahlungsverpflichtungen\n \n erfolgt\n \n die\n \n Erhebung\n \n des \n Finanzierungsbedarfs\n \n \u00fcber\n \n eine\n \n aggregierte,\n \n rollierende \n Liquidit\u00e4tsplanung\n \n auf\n \n Konzernebene.\n \n Der\n \n sich\n \n daraus \n ergebende\n \n Liquidit\u00e4tsbedarf\n \n wird\n \n im\n \n Rahmen\n \n der \n Finanzierungsstrategie laufend refinanziert.\n
\n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n \u00fcber\n \n ein\n \n Cash-Pooling,\n \n in\n \n das\n \n operativ \n t\u00e4tige\n \n Tochtergesellschaften\n \n eingebunden\n \n sind.\n \n Sie \n verfolgt\n \n eine\n \n klare\n \n Bankenpolitik\n \n und\n \n arbeitet\n \n mit \n nationalen\n \n sowie\n \n internationalen\n \n Banken\n \n zusammen. \n Durch\n \n diese\n \n diversifizierte\n \n Strategie\n \n kann\n \n die\n \n BIG\n \n als\n \n Aa1-\n geratete\n \n Schuldnerin\n \n jederzeit\n \n \u00fcber\n \n gen\u00fcgend\n \n Liquidit\u00e4t \n verf\u00fcgen.\n \n Aus\n \n heutiger\n \n Sicht\n \n verf\u00fcgt\n \n der\n \n Konzern\n \n \u00fcber \n ausreichend\n \n hohe\n \n Liquidit\u00e4t\n \n und \n Liquidit\u00e4tssicherungsma\u00dfnahmen.\n
\n \n
\n \n Die\n \n langfristige\n \n Finanzierung\n \n der\n \n BIG\n \n erfolgt\n \n grunds\u00e4tzlich \n zentral\n \n als\n \n Unternehmensfinanzierung\n \n in\n \n Form\n \n von \n Bankkrediten,\n \n \u00f6ffentlichen\n \n Anleihen,\n \n Privatplatzierungen \n oder\n \n auf\n \n Basis\n \n des\n \n Kooperationsvertrags\n \n mit\n \n der \n \u00d6sterreichischen Bundesfinanzierungsagentur (OeBFA).\n
\n Kurzfristige\n \n Refinanzierungen\n \n erfolgen\n \n \u00fcber\n \n den \n Geldmarkt\n \n in\n \n Form\n \n von\n \n Barvorlagen\n \n oder\n \n \u00fcber\n \n Commercial \n Papers.\n \n Wesentlich\n \n f\u00fcr\n \n die\n \n Zusammensetzung\n \n des \n Portfolios\n \n ist\n \n die\n \n langfristige\n \n Struktur\n \n der\n \n Aktivseite,\n \n welche \n im\n \n Sinne\n \n einer\n \n Aktiv-Passiv-Steuerung\n \n eine\n \n ebenso \n entsprechende Gestaltung der Passivseite mit sich bringt.\n
\n \n
\n c.\n \n Marktrisiko\n \n
\n \n
\n Das\n \n Marktrisiko,\n \n dem\n \n der\n \n Konzern\n \n ausgesetzt\n \n ist,\n \n bezieht \n sich vor allem auf das Zins- und W\u00e4hrungsrisiko. \n
\n
\n Die\n \n Risiken\n \n aus\n \n der\n \n Ver\u00e4nderung\n \n von\n \n Zinss\u00e4tzen\n \n entstehen \n im Wesentlichen aus den Fremdfinanzierungen. \n
\n
\n Die\n \n fix\n \n verzinslichen\n \n Finanzierungen\n \n unterliegen \n grunds\u00e4tzlich\n \n in\n \n Abh\u00e4ngigkeit\n \n vom\n \n Zinsniveau\n \n einem \n Barwert\u00e4nderungsrisiko\n \n und\n \n betreffen\n \n den\n \n beizulegenden \n Zeitwert\n \n des\n \n Finanzinstruments.\n \n Ung\u00fcnstige \n Zinsentwicklungen\n \n haben\n \n bei\n \n variablen\n \n Finanzierungen \n einen\n \n negativen\n \n Effekt\n \n auf\n \n die\n \n H\u00f6he\n \n der\n \n zuk\u00fcnftigen \n Zinszahlungen.\n \n Zins\u00e4nderungsrisiken\n \n treten\n \n sowohl\n \n im \n festverzinslichen\n \n als\n \n auch\n \n im\n \n variablen\n \n Bereich\n \n auf\n \n und \n werden\n \n durch\n \n einen\n \n Mix\n \n aus\n \n fixen\n \n und\n \n variablen \n Zinsbindungen reduziert.\n
\n
\n W\u00e4hrungsrisiken\n \n ergeben\n \n sich\n \n aus\n \n den \n Finanzverbindlichkeiten\n \n in\n \n Fremdw\u00e4hrung\n \n und\n \n den\n \n damit \n verbundenen\n \n wechselkursbedingten \n Bewertungsergebnissen.\n \n Alle\n \n Emissionen\n \n sind\n \n durch \n Derivate\n \n gegen\n \n \u00c4nderungen\n \n in\n \n den\n \n Wechselkursen \n gesichert.\n \n Im\n \n BIG\n \n Konzern\n \n herrscht\n \n interner\n \n Konsens \n dar\u00fcber,\n \n dass\n \n die\n \n Gesellschaft\n \n \u00fcber\n \n keine\n \n offenen \n Fremdw\u00e4hrungspositionen verf\u00fcgen sollte.\n
\n \n
\n d.\n Steuerrisiko\n
\n
\n Wie\n \n bereits\n \n in\n \n der\n \n Vergangenheit\n \n k\u00f6nnen\n \n m\u00f6gliche \n k\u00fcnftige\n \n \u00c4nderungen\n \n in\n \n der\n \n \u00f6sterreichischen \n Steuergesetzgebung,\n \n die\n \n Auswirkungen\n \n auf\n \n die\n \n Ertrags-, \n Umsatz-\n \n und\n \n Grunderwerbsbesteuerung\n \n f\u00fcr\n \n die \n Immobilienwirtschaft\n \n haben\n \n k\u00f6nnen,\n \n nicht \n ausgeschlossen\n \n werden.\n \n Das\n \n Unternehmen\n \n versucht \n daher,\n \n allf\u00e4llige\n \n Konsequenzen\n \n von\n \n Gesetzes\u00e4nderungen \n durch\n \n die\n \n kontinuierliche\n \n Zusammenarbeit\n \n mit \n Expert*innen\n \n (vor\n \n allem\n \n mit\n \n externen\n \n Steuerberater*innen) \n sowie\n \n durch\n \n ein\n \n laufendes\n \n Monitoring\n \n aller\n \n wesentlichen \n Gesetzes\u00e4nderungen\n \n im\n \n steuerlichen\n \n Bereich\n \n fr\u00fchzeitig\n \n zu \n erkennen,\n \n bei\n \n der\n \n Entscheidungsfindung\n \n zu \n ber\u00fccksichtigen\n \n und\n \n f\u00fcr\n \n bekannte\n \n Risiken\n \n ausreichende \n bilanzielle Vorsorgen zu treffen\n .\n
\n
\n
\n \n \n \n
\n Aufgrund\n \n der\n \n stetig\n \n wachsenden\n \n steuerlichen \n Anforderungen\n \n und\n \n Herausforderungen\n \n wurde\n \n bereits\n \n im \n Gesch\u00e4ftsjahr\n \n 2020\n \n ein\n \n konzerninternes \n Steuerkontrollsystem\n \n (SKS)\n \n etabliert,\n \n welches\n \n im \n Gesch\u00e4ftsjahr\n \n 2021\n \n zertifiziert\n \n wurde\n \n und\n \n regelm\u00e4\u00dfig \n aktualisiert\n \n wird.\n \n Der\n \n Zielsetzung\n \n des\n \n SKS\n \n folgend\n \n liegt\n \n der \n Schwerpunkt\n \n auf\n \n der\n \n Beurteilung\n \n der\n \n steuerrelevanten \n Risiken\n \n und\n \n der\n \n Steuerungs-\n \n und\n \n Kontrollma\u00dfnahmen. \n Dadurch\n \n soll\n \n gew\u00e4hrleistet\n \n sein,\n \n dass\n \n alle \n Unternehmenseinheiten\n \n die\n \n Steuern\n \n termingerecht\n \n und \n betragsrichtig\n \n abf\u00fchren.\n \n Das\n \n Risiko\n \n von\n \n etwaigen \n Regelverst\u00f6\u00dfen\n \n soll\n \n rechtzeitig\n \n erkannt\n \n und\n \n durch \n geeignete\n \n Ma\u00dfnahmen\n \n reduziert\n \n oder\n \n deren\n \n Eintreten \n verhindert\n \n werden.\n \n Das\n \n zertifizierte\n \n SKS\n \n tr\u00e4gt\n \n so\n \n dazu\n \n bei, \n finanzielle\n \n Risiken,\n \n finanzstrafrechtliche\n \n Risiken, \n Reputationsrisiken\n \n und\n \n Gesch\u00e4ftsrisiken\n \n des \n Unternehmens zu reduzieren. \n
\n Das\n \n SKS\n \n umfasst\n \n die\n \n Summe\n \n aller\n \n Ma\u00dfnahmen\n \n (Prozesse \n und\n \n Prozessschritte),\n \n die\n \n gew\u00e4hrleisten\n \n sollen,\n \n dass\n \n die \n Besteuerungsgrundlagen\n \n f\u00fcr\n \n die\n \n jeweilige\n \n Abgabenart \n (\u00a7 153e\n \n Abs. 1\n \n BAO)\n \n in\n \n der\n \n richtigen\n \n H\u00f6he\n \n ausgewiesen\n \n und \n die\n \n darauf\n \n entfallenden\n \n Steuern\n \n termingerecht\n \n und\n \n in\n \n der \n richtigen\n \n H\u00f6he\n \n abgef\u00fchrt\n \n werden\n \n (\u00a7 153b\n \n Abs. 6\n \n BAO). \n Weiters\n \n ist\n \n die\n \n Steuerfunktion\n \n der\n \n Abteilung \n Finanzmanagement\n \n gem\u00e4\u00df\n \n \u201eBIG\n \n Kodex\u201c\n \n fr\u00fchzeitig\n \n in\n \n alle \n steuerlich\n \n relevanten\n \n Sachverhalte\n \n im\n \n BIG\n \n Konzern \n einzubinden.\n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact486": { "value": "\n Ausfallrisiko\n \n
\n Im\n \n Finanzbereich\n \n werden\n \n Neugesch\u00e4fte,\n \n aus\n \n denen\n \n ein \n Ausfallrisiko\n \n entstehen\n \n kann,\n \n nur\n \n mit\n \n Banken\n \n mit\n \n einem \n Bonit\u00e4tsrating\n \n von\n \n mindestens\n \n A3/A-\n \n zum\n \n Zeitpunkt\n \n des \n Eingehens\n \n oder\n \n gegen\n \n Besicherung\n \n abgeschlossen.\n \n Die \n Bonit\u00e4t der Institute wird regelm\u00e4\u00dfig \u00fcberwacht.\n
\n
\n Das\n \n Bonit\u00e4ts-\n \n oder\n \n Kreditrisiko\n \n umfasst\n \n Transaktionen\n \n mit \n einem\n \n Ausfallrisiko\n \n und\n \n bel\u00e4uft\n \n sich\n \n bei\n \n der\n \n Position\n \n der \n Derivate\n \n zum\n \n Stichtag\n \n auf\n \n TEUR \n 3.806,8\n \n (Vorjahr \n TEUR \n 5.157,7),\n \n welche\n \n bei\n \n der\n \n Bewertung\n \n der\n \n Derivate \n ber\u00fccksichtigt werden.\n
\n
\n Im\n \n operativen\n \n Gesch\u00e4ft\n \n werden\n \n ebenso\n \n die\n \n Au\u00dfenst\u00e4nde \n regelm\u00e4\u00dfig\n \n \u00fcberwacht\n \n und\n \n ihnen\n \n wird\n \n mit \n entsprechenden\n \n Wertberichtigungen\n \n Rechnung\n \n getragen. \n Dabei\n \n entstammen\n \n 83 %\n \n der\n \n Forderungen\n \n aus\n \n Gesch\u00e4ften \n mit\n \n Mieter*innen\n \n des\n \n Bundes\n \n bzw.\n \n der\n \n Republik\n \n \u00d6sterreich. \n Die\n \n Republik\n \n \u00d6sterreich\n \n weist\n \n ein\n \n Aa1-Rating\n \n mit \n negativem\n \n Ausblick\n \n gem\u00e4\u00df\n \n Moody's\n \n auf,\n \n wodurch\n \n das \n Ausfallrisiko\n \n von\n \n kurzfristigen\n \n Forderungen\n \n mit\n \n 0 % \n eingestuft\n \n wird.\n \n Auf\n \n der\n \n Aktivseite\n \n stellen\n \n die \n ausgewiesenen\n \n Betr\u00e4ge\n \n gleichzeitig\n \n das\n \n maximale \n Bonit\u00e4ts-\n \n und\n \n Ausfallrisiko\n \n dar,\n \n da\n \n keine\n \n entsprechenden \n Aufrechnungsvereinbarungen bestehen.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact487": { "value": "\n Liquidit\u00e4tsrisiko\n \n
\n Zur\n \n Steuerung\n \n der\n \n uneingeschr\u00e4nkten\n \n und\n \n fristgerechten \n Zahlungsverpflichtungen\n \n erfolgt\n \n die\n \n Erhebung\n \n des \n Finanzierungsbedarfs\n \n \u00fcber\n \n eine\n \n aggregierte,\n \n rollierende \n Liquidit\u00e4tsplanung\n \n auf\n \n Konzernebene.\n \n Der\n \n sich\n \n daraus \n ergebende\n \n Liquidit\u00e4tsbedarf\n \n wird\n \n im\n \n Rahmen\n \n der \n Finanzierungsstrategie laufend refinanziert.\n
\n
\n Die\n \n BIG\n \n verf\u00fcgt\n \n \u00fcber\n \n ein\n \n Cash-Pooling,\n \n in\n \n das\n \n operativ \n t\u00e4tige\n \n Tochtergesellschaften\n \n eingebunden\n \n sind.\n \n Sie \n verfolgt\n \n eine\n \n klare\n \n Bankenpolitik\n \n und\n \n arbeitet\n \n mit \n nationalen\n \n sowie\n \n internationalen\n \n Banken\n \n zusammen. \n Durch\n \n diese\n \n diversifizierte\n \n Strategie\n \n kann\n \n die\n \n BIG\n \n als\n \n Aa1-\n geratete\n \n Schuldnerin\n \n jederzeit\n \n \u00fcber\n \n gen\u00fcgend\n \n Liquidit\u00e4t \n verf\u00fcgen.\n \n Aus\n \n heutiger\n \n Sicht\n \n verf\u00fcgt\n \n der\n \n Konzern\n \n \u00fcber \n ausreichend\n \n hohe\n \n Liquidit\u00e4t\n \n und \n Liquidit\u00e4tssicherungsma\u00dfnahmen.\n
\n \n Die\n \n langfristige\n \n Finanzierung\n \n der\n \n BIG\n \n erfolgt\n \n grunds\u00e4tzlich \n zentral\n \n als\n \n Unternehmensfinanzierung\n \n in\n \n Form\n \n von \n Bankkrediten,\n \n \u00f6ffentlichen\n \n Anleihen,\n \n Privatplatzierungen \n oder\n \n auf\n \n Basis\n \n des\n \n Kooperationsvertrags\n \n mit\n \n der \n \u00d6sterreichischen Bundesfinanzierungsagentur (OeBFA).\n
\n Kurzfristige\n \n Refinanzierungen\n \n erfolgen\n \n \u00fcber\n \n den \n Geldmarkt\n \n in\n \n Form\n \n von\n \n Barvorlagen\n \n oder\n \n \u00fcber\n \n Commercial \n Papers.\n \n Wesentlich\n \n f\u00fcr\n \n die\n \n Zusammensetzung\n \n des \n Portfolios\n \n ist\n \n die\n \n langfristige\n \n Struktur\n \n der\n \n Aktivseite,\n \n welche \n im\n \n Sinne\n \n einer\n \n Aktiv-Passiv-Steuerung\n \n eine\n \n ebenso \n entsprechende Gestaltung der Passivseite mit sich bringt.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact490": { "value": "\n \n \n
\n Beizulegende Zeitwerte\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Buchwerte\n \n und \n beizulegenden\n \n Zeitwerte\n \n von\n \n finanziellen \n Verm\u00f6genswerten\n \n und\n \n finanziellen\n \n Schulden, \n einschlie\u00dflich\n \n ihrer\n \n Stufen\n \n in\n \n der\n \n Hierarchie\n \n des \n beizulegenden\n \n Zeitwerts.\n \n Sie\n \n enth\u00e4lt\n \n keine\n \n Informationen \n zum\n \n beizulegenden\n \n Zeitwert\n \n f\u00fcr\n \n finanzielle \n Verm\u00f6genswerte\n \n und\n \n finanzielle\n \n Schulden,\n \n die\n \n nicht\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet\n \n wurden,\n \n wenn\n \n der \n Buchwert\n \n einen\n \n angemessenen\n \n N\u00e4herungswert\n \n f\u00fcr\n \n den \n beizulegenden Zeitwert darstellt.\n
\n
\n
\n Aktiva\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Liquide Mittel\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Leasingforderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ausleihungen (Finanzierung von Projektgesellschaften)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Sonstige Beteiligungen (AMPEERS ENERGY GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit positivem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n
\n Passiva\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.598\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.079\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.841\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit negativem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 180.394\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 215.439\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 115.395\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.301\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 528.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 531.112\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 544.377\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 557.223\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.132\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362.506\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 1.363.036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.573\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 3.785.004\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.737\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 38.928\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.907\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 165.552\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 160.399\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 5.355.285\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.161.623\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n
\n
\n \n
\n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact488": { "value": "\n \n
\n Beizulegende Zeitwerte\n
\n Die\n \n nachstehende\n \n Tabelle\n \n zeigt\n \n die\n \n Buchwerte\n \n und \n beizulegenden\n \n Zeitwerte\n \n von\n \n finanziellen \n Verm\u00f6genswerten\n \n und\n \n finanziellen\n \n Schulden, \n einschlie\u00dflich\n \n ihrer\n \n Stufen\n \n in\n \n der\n \n Hierarchie\n \n des \n beizulegenden\n \n Zeitwerts.\n \n Sie\n \n enth\u00e4lt\n \n keine\n \n Informationen \n zum\n \n beizulegenden\n \n Zeitwert\n \n f\u00fcr\n \n finanzielle \n Verm\u00f6genswerte\n \n und\n \n finanzielle\n \n Schulden,\n \n die\n \n nicht\n \n zum \n beizulegenden\n \n Zeitwert\n \n bewertet\n \n wurden,\n \n wenn\n \n der \n Buchwert\n \n einen\n \n angemessenen\n \n N\u00e4herungswert\n \n f\u00fcr\n \n den \n beizulegenden Zeitwert darstellt.\n
\n
\n
\n Aktiva\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Liquide Mittel\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Wertpapiere\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Forderungen und Verm\u00f6genswerte\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Leasingforderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ausleihungen (Finanzierung von Projektgesellschaften)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Sonstige Beteiligungen (AMPEERS ENERGY GmbH)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Erfolgswirksam zum beizulegenden Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit positivem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.253\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 172\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n
\n
\n Passiva\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Bewertungskategorie\n

\n

\n nach IFRS 9\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Keine Finanzinstrumente \n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anleihen (zu fortgef\u00fchrten Anschaffungskosten)\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Bankverbindlichkeiten und \u00e4hnliche Finanzierungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Verbindlichkeiten aus Lieferungen und Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 176.314\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.598\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n \u00dcbrige sonstige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Zu fortgef\u00fchrten Anschaffungskosten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.079\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 20.841\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Derivate mit negativem Marktwert mit Hedge-Beziehung\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hedge Accounting\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Summe\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 180.394\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 215.439\n

\n 		\n

\n \u00a0\n

\n 		\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 194.460\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 193.935\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 97.703\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 96.889\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 115.395\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 121.301\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 131.311\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 147.412\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 13.268\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 11.493\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.850\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 106.711\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 528.461\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 531.112\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 544.377\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 557.223\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 784\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349.132\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 782\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 362.506\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

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

\n Finanzinstrumente\n

\n

\n Buchwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Beizulegender Zeitwert\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Hierarchie des \n

\n

\n beizulegenden Zeitwertes\n

\n
\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n
\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 31.12.2024\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 1\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n Stufe 3\n

\n
\n

\n 1.363.036\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.410.573\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.369.190\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.435.605\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 3.785.004\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.543.737\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.426.565\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 3.285.439\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 38.928\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 41.907\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 165.552\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 160.399\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2.765\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.008\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n 5.355.285\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.161.623\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.798.520\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 4.726.051\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact494": { "value": "\n
\n \n 9.4\n Gesch\u00e4ftsbeziehungen zu \n nahestehenden Unternehmen \n und Personen\n
\n Die\n \n BIG\n \n befindet\n \n sich\n \n zu\n \n 100 %\n \n im\n \n Eigentum\n \n der \n \n \n \u00d6sterreichischen\n \n Beteiligungs\n \n AG\n \n \n \n (\u00d6BAG),\n \n der \n Beteiligungsholding\n \n der\n \n Republik\n \n \u00d6sterreich.\n \n Damit\n \n z\u00e4hlen \n die\n \n Republik\n \n \u00d6sterreich\n \n und\n \n die\n \n unter\n \n ihrem \n beherrschenden\n \n oder\n \n ma\u00dfgeblichen\n \n Einfluss\n \n stehenden \n Unternehmen\n \n zu\n \n den\n \n nahstehenden\n \n Unternehmen\n \n und \n Personen des BIG Konzerns. \n
\n
\n Die\n \n Gesch\u00e4ftsbeziehungen\n \n mit\n \n weiteren\n \n nahestehenden \n Unternehmen\n \n und\n \n Personen\n \n sind\n \n f\u00fcr\n \n die\n \n BIG \n Gemeinschaftsunternehmen\n \n und\n \n assoziierte \n Unternehmen. \n
\n \n
\n Hinsichtlich\n \n der\n \n mit\n \n der\n \n Republik\n \n \u00d6sterreich\n \n erzielten \n Ums\u00e4tze\n \n wird\n \n auf\n \n Punkt\n \n 3.3\n \n verwiesen.\n \n Alle \n diesbez\u00fcglichen\n \n Gesch\u00e4fte\n \n wurden\n \n zu\n \n fremd\u00fcblichen \n Bedingungen\n \n und\n \n Konditionen\n \n durchgef\u00fchrt.\n \n Hinsichtlich \n der\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n entsandten \n Mitarbeitenden\n \n wird\n \n auf\n \n Punkt\n \n 7.1.5\n \n Materialaufwand \n sowie 7.1.6 Personalaufwand verwiesen.\n
\n \n
\n Der\n \n Konzern\n \n hat\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n langfristige \n Darlehen\n \n zu\n \n markt\u00fcblichen\n \n Konditionen\n \n vom\n \n Bund \n (OeBFA)\n \n aufgenommen\n \n (siehe\n \n dazu\n \n Punkt\n \n 8.12 \n Finanzverbindlichkeiten).\n
\n
\n Mit\n \n dem\n \n wesentlichsten\n \n Gemeinschaftsunternehmen \n Campus\n \n WU\n \n GmbH\n \n erzielte\n \n die\n \n BIG\n \n Umsatzerl\u00f6se\n \n i.H.v. \n TEUR \n 2.777,0(Vorjahr:\n \n TEUR \n 2.636,6)\n \n f\u00fcr\n \n technisches\n \n und \n kaufm\u00e4nnisches\n \n Geb\u00e4udemanagement.\n \n Im\n \n Berichtsjahr \n sind\n \n keine\n \n Kapitalzusch\u00fcsse\n \n an\n \n die\n \n Campus\n \n WU\n \n GmbH \n geflossen\n \n (Vorjahr:\n \n TEUR \n 0,0).\n \n Der\n \n BIG\n \n Konzern\n \n hat \n Aussch\u00fcttungen\n \n aus\n \n der\n \n Campus\n \n WU\n \n GmbH\n \n i.H.v. \n TEUR \n 3.733,5\n \n (Vorjahr:\n \n TEUR \n 3.733,5)\n \n erhalten.\n \n Aus\n \n dem \n Abgang\n \n des\n \n Anteils\n \n der\n \n BIG\n \n aus\n \n der\n \n Abschichtung\n \n i.H.v. \n TEUR \n 9.552,6(Vorjahr:\n \n TEUR \n 9.552,6)\n \n wurde\n \n ein\n \n Ertrag\n \n i.H.v. \n TEUR \n 17.631,6\n \n (Vorjahr:\n \n TEUR \n 17.676,9)\n \n erzielt.\n \n Alle \n diesbez\u00fcglichen\n \n Gesch\u00e4fte\n \n wurden\n \n zu\n \n fremd\u00fcblichen \n Bedingungen und Konditionen durchgef\u00fchrt.\n
\n
\n Zum\n \n Bilanzstichtag\n \n bestanden\n \n offene\n \n Forderungen\n \n i.H.v. \n TEUR \n 181,0\n \n (Vorjahr:\n \n TEUR \n 36,2)\n \n und\n \n keine\n \n offenen \n Verbindlichkeiten gegen\u00fcber diesem Unternehmen. \n
\n
\n Die\n \n im\n \n Berichtsjahr\n \n sowie\n \n im\n \n Vorjahr\n \n mit\n \n den\n \n anderen \n Gemeinschaftsunternehmen\n \n durchgef\u00fchrten \n Transaktionen,\n \n die\n \n im\n \n Wesentlichen\n \n aus\n \n gegebenen \n Finanzierungen\n \n und\n \n Dienstleistungsvertr\u00e4gen\n \n bestehen \n und\n \n die\n \n zu\n \n fremd\u00fcblichen\n \n Bedingungen\n \n und\n \n Konditionen \n durchgef\u00fchrt wurden, stellen 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 Beziehungen mit \n

\n

\n Gemeinschaftsunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anteile an nach der Equity-Methode \n

\n

\n bilanzierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 64.449,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 73.808,9\n

\n
\n

\n Ausleihungen und sonstige Forderungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 36.296,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 29.623,3\n

\n
\n

\n Sonstige Verbindlichkeiten\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 5.608,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.496,0\n

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

\n Beziehungen mit \n

\n

\n Gemeinschaftsunternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ergebnis von nach der Equity-Methode \n

\n

\n bilanzierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -24.732,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n -5.244,8\n

\n
\n

\n Sonstige Erl\u00f6se\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.675,2\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.647,3\n

\n
\n

\n \u00dcbrige Ertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 211,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 207,7\n

\n
\n

\n \u00dcbrige Aufwendungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,7\n

\n
\n

\n Zinsertr\u00e4ge\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.958,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 1.676,2\n

\n
\n
\n
\n Die\n \n im\n \n Berichtsjahr\n \n sowie\n \n im\n \n Vorjahr\n \n mit\n \n assoziierten \n Unternehmen\n \n durchgef\u00fchrten\n \n Transaktionen,\n \n die\n \n im \n Wesentlichen\n \n aus\n \n gegebenen\n \n Finanzierungen\n \n bestehen \n und\n \n die\n \n zu\n \n fremd\u00fcblichen\n \n Bedingungen\n \n und\n \n Konditionen \n durchgef\u00fchrt wurden, stellen 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 Beziehungen mit \n

\n

\n assoziierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Anteile an nach der Equity-Methode \n

\n

\n bilanzierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 22.573,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 15.110,0\n

\n
\n

\n Vorr\u00e4te\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 18.779,6\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

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

\n Beziehungen mit \n

\n

\n assoziierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n \u00a0\n

\n
\n

\n Ergebnis von nach der Equity-Methode \n

\n

\n bilanzierten Unternehmen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 7.463,7\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 677,3\n

\n
\n

\n Erl\u00f6se aus dem Verkauf von Anlagen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 264,1\n

\n
\n
\n
\n Im\n \n Berichtsjahr\n \n wurden\n \n Grundst\u00fccke\n \n zu\n \n fremd\u00fcblichen \n Konditionen\n \n von\n \n einem\n \n assoziierten\n \n Unternehmen \n erworben, die in den Vorr\u00e4ten erfasst sind.\n
\n \n
\n Informationen\n \n \u00fcber\n \n bestehende\n \n Garantien\n \n oder \n anderweitige\n \n Sicherheiten\n \n im\n \n Zusammenhang\n \n mit \n assoziierten\n \n Unternehmen\n \n bzw. \n Gemeinschaftsunternehmen\n \n sind\n \n in\n \n Anhangsangabe\n \n 9.6 \n Sonstige\n \n Verpflichtungen\n \n und\n \n ungewisse \n Verbindlichkeiten enthalten.\n
\n \n
\n
\n \n \n Hinsichtlich\n \n der\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n direkt\n \n oder \n indirekt\n \n \u00fcber\n \n die\n \n \u00d6sterreichische\n \n Beteiligungs\n \n AG\n \n (\u00d6BAG) \n beherrschten\n \n und\n \n ma\u00dfgeblich\n \n beeinflussten \n Unternehmen\n \n bzw.\n \n Gemeinschaftsunternehmen\n \n nimmt \n der\n \n Konzern\n \n die\n \n Ausnahmeregelung\n \n gem\u00e4\u00df\n \n IAS 24.25\n \n in \n Anspruch.\n \n Mit\n \n diesem\n \n Unternehmen\n \n bestehen \n Leistungsbeziehungen\n \n innerhalb\n \n des\n \n gew\u00f6hnlichen \n Leistungsspektrums\n \n der\n \n BIG\n \n auf\n \n Basis\n \n fremd\u00fcblicher \n Bedingungen.\n \n
\n Zu\n \n den\n \n nahestehenden\n \n Personen\n \n der\n \n BIG\n \n z\u00e4hlen\n \n die \n Mitglieder\n \n der\n \n Gesch\u00e4ftsf\u00fchrung\n \n und\n \n des\n \n Aufsichtsrats \n und\n \n deren\n \n nahe\n \n Angeh\u00f6rige.\n \n Es\n \n sind\n \n keine\n \n Gesch\u00e4fte\n \n mit \n diesem Personenkreis durchgef\u00fchrt worden.\n
\n \n
\n Organe der BIG\n
\n
\n Die Gesch\u00e4ftsf\u00fchrung besteht aus folgenden Mitgliedern:\n
\n
\n \u25a0\n DI Gerald Beck, MRICS\n
\n
\n \u25a0\n Mag. Dr. Christine Dornaus\n
\n
\n Der\n \n Aufsichtsrat\n \n bestand\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n aus \n folgenden Mitgliedern:\n
\n
\n \u25a0\n Mag. Dr. Christine Catasta (Vorsitzende)\n
\n
\n \u25a0\n Mag. Klaus Kumpfm\u00fcller (Stellvertretender \n Vorsitzender) (ab 07.08.2025)\n
\n
\n \u25a0\n Mag. Martin Holzinger, MBA\n
\n
\n \u25a0\n Dr. Claudia Brey \n
\n
\n \u25a0\n Mag. Ilia Dib (ab 07.08.2025)\n
\n
\n \u25a0\n Mag. Ulrike Rauch-Keschmann (ab 01.10.2025)\n
\n
\n \u25a0\n MMag. Elisabeth Gruber (bis 30.09.2025)\n
\n
\n \u25a0\n Prof. Dr. Andr\u00e9 Martinuzzi (bis 07.08.2025)\n
\n
\n \u25a0\n Thomas Rasch (BR)\n
\n
\n \u25a0\n Daniela B\u00f6ckl (BR)\n
\n
\n \u25a0\n J\u00fcrgen Krausler (BR)\n
\n
\n Verg\u00fctung der Mitglieder der Gesch\u00e4ftsf\u00fchrung und \n des Aufsichtsrates\n
\n \n Die\n \n Mitglieder\n \n der\n \n Gesch\u00e4ftsf\u00fchrung\n \n erhielten\n \n im\n \n Jahr \n 2025\n \n Bez\u00fcge\n \n von\n \n insgesamt\n \n TEUR 626,0\n \n (Vorjahr: \n TEUR 807,4)\n \n sowie\n \n Pr\u00e4mien\n \n i.H.v.\n \n TEUR 234,9\n \n (Vorjahr: \n TEUR 257,7).\n \n Die\n \n Beitr\u00e4ge\n \n an \n Mitarbeitendenvorsorgekassen\n \n betrugen\n \n TEUR 7,1 \n (Vorjahr:\n \n TEUR 14,7).\n \n Kredite\n \n oder\n \n Vorsch\u00fcsse\n \n wurden \n nicht\n \n gew\u00e4hrt.\n \n Leistungen\n \n nach\n \n Beendigung\n \n des \n Arbeitsverh\u00e4ltnisses\n \n in\n \n der\n \n Form\n \n von\n \n Firmenpensionen \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR 73,5\n \n (Vorjahr:\n \n TEUR 72,7).\n \n Die \n im\n \n Aufwand\n \n erfassten\n \n Aufsichtsratsverg\u00fctungen\n \n betrugen \n im Berichtszeitraum TEUR 66,6 (Vorjahr: TEUR 66,9)\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact495": { "value": "\n \n \u00d6sterreichischen\n \n Beteiligungs\n \n AG\n \n \n ", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact491": { "value": "\n \u00d6sterreichischen\n \n Beteiligungs\n \n AG\n ", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact493": { "value": "\n
\n Hinsichtlich\n \n der\n \n mit\n \n der\n \n Republik\n \n \u00d6sterreich\n \n erzielten \n Ums\u00e4tze\n \n wird\n \n auf\n \n Punkt\n \n 3.3\n \n verwiesen.\n \n Alle \n diesbez\u00fcglichen\n \n Gesch\u00e4fte\n \n wurden\n \n zu\n \n fremd\u00fcblichen \n Bedingungen\n \n und\n \n Konditionen\n \n durchgef\u00fchrt.\n \n Hinsichtlich \n der\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n entsandten \n Mitarbeitenden\n \n wird\n \n auf\n \n Punkt\n \n 7.1.5\n \n Materialaufwand \n sowie 7.1.6 Personalaufwand verwiesen.\n
\n \n
\n Informationen\n \n \u00fcber\n \n bestehende\n \n Garantien\n \n oder \n anderweitige\n \n Sicherheiten\n \n im\n \n Zusammenhang\n \n mit \n assoziierten\n \n Unternehmen\n \n bzw. \n Gemeinschaftsunternehmen\n \n sind\n \n in\n \n Anhangsangabe\n \n 9.6 \n Sonstige\n \n Verpflichtungen\n \n und\n \n ungewisse \n Verbindlichkeiten enthalten.\n
\n \n Hinsichtlich\n \n der\n \n von\n \n der\n \n Republik\n \n \u00d6sterreich\n \n direkt\n \n oder \n indirekt\n \n \u00fcber\n \n die\n \n \u00d6sterreichische\n \n Beteiligungs\n \n AG\n \n (\u00d6BAG) \n beherrschten\n \n und\n \n ma\u00dfgeblich\n \n beeinflussten \n Unternehmen\n \n bzw.\n \n Gemeinschaftsunternehmen\n \n nimmt \n der\n \n Konzern\n \n die\n \n Ausnahmeregelung\n \n gem\u00e4\u00df\n \n IAS 24.25\n \n in \n Anspruch.\n \n Mit\n \n diesem\n \n Unternehmen\n \n bestehen \n Leistungsbeziehungen\n \n innerhalb\n \n des\n \n gew\u00f6hnlichen \n Leistungsspektrums\n \n der\n \n BIG\n \n auf\n \n Basis\n \n fremd\u00fcblicher \n Bedingungen.\n ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact492": { "value": "\n \n
\n Organe der BIG\n
\n
\n Die Gesch\u00e4ftsf\u00fchrung besteht aus folgenden Mitgliedern:\n
\n
\n \u25a0\n DI Gerald Beck, MRICS\n
\n
\n \u25a0\n Mag. Dr. Christine Dornaus\n
\n
\n Der\n \n Aufsichtsrat\n \n bestand\n \n im\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n aus \n folgenden Mitgliedern:\n
\n
\n \u25a0\n Mag. Dr. Christine Catasta (Vorsitzende)\n
\n
\n \u25a0\n Mag. Klaus Kumpfm\u00fcller (Stellvertretender \n Vorsitzender) (ab 07.08.2025)\n
\n
\n \u25a0\n Mag. Martin Holzinger, MBA\n
\n
\n \u25a0\n Dr. Claudia Brey \n
\n
\n \u25a0\n Mag. Ilia Dib (ab 07.08.2025)\n
\n
\n \u25a0\n Mag. Ulrike Rauch-Keschmann (ab 01.10.2025)\n
\n
\n \u25a0\n MMag. Elisabeth Gruber (bis 30.09.2025)\n
\n
\n \u25a0\n Prof. Dr. Andr\u00e9 Martinuzzi (bis 07.08.2025)\n
\n
\n \u25a0\n Thomas Rasch (BR)\n
\n
\n \u25a0\n Daniela B\u00f6ckl (BR)\n
\n
\n \u25a0\n J\u00fcrgen Krausler (BR)\n
\n
\n Verg\u00fctung der Mitglieder der Gesch\u00e4ftsf\u00fchrung und \n des Aufsichtsrates\n
\n \n
\n \n Die\n \n Mitglieder\n \n der\n \n Gesch\u00e4ftsf\u00fchrung\n \n erhielten\n \n im\n \n Jahr \n 2025\n \n Bez\u00fcge\n \n von\n \n insgesamt\n \n TEUR 626,0\n \n (Vorjahr: \n TEUR 807,4)\n \n sowie\n \n Pr\u00e4mien\n \n i.H.v.\n \n TEUR 234,9\n \n (Vorjahr: \n TEUR 257,7).\n \n Die\n \n Beitr\u00e4ge\n \n an \n Mitarbeitendenvorsorgekassen\n \n betrugen\n \n TEUR 7,1 \n (Vorjahr:\n \n TEUR 14,7).\n \n Kredite\n \n oder\n \n Vorsch\u00fcsse\n \n wurden \n nicht\n \n gew\u00e4hrt.\n \n Leistungen\n \n nach\n \n Beendigung\n \n des \n Arbeitsverh\u00e4ltnisses\n \n in\n \n der\n \n Form\n \n von\n \n Firmenpensionen \n betrugen\n \n im\n \n Jahr\n \n 2025\n \n TEUR 73,5\n \n (Vorjahr:\n \n TEUR 72,7).\n \n Die \n im\n \n Aufwand\n \n erfassten\n \n Aufsichtsratsverg\u00fctungen\n \n betrugen \n im Berichtszeitraum TEUR 66,6 (Vorjahr: TEUR 66,9)\n \n .\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact496": { "value": "\n 9.5\n Aufwendungen f\u00fcr den/die \n Abschlusspr\u00fcfer*in\n
\n Die\n \n auf\n \n das\n \n Gesch\u00e4ftsjahr\n \n 2025\n \n entfallenden \n Aufwendungen\n \n f\u00fcr\n \n den/die\n \n Konzernabschlusspr\u00fcfer*in \n betragen:\n
\n
\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n
\n

\n in TEUR\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2025\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 2024\n

\n
\n

\n Pr\u00fcfung Einzelabschluss und Konzern-\n

\n

\n abschl\u00fcsse\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 279,4\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 349,0\n

\n
\n

\n Sonstige Best\u00e4tigungsleistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 114,8\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 178,6\n

\n
\n

\n Beratungsleistungen und sonstige \n

\n

\n Leistungen\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 56,3\n

\n 		\n

\n \u00a0\n

\n 		\n

\n 0,0\n

\n
\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact499": { "value": "\n \n
\n Eventualschulden bzw. Haftungen\n
\n \n
\n F\u00fcr\n \n Anspr\u00fcche\n \n aus\n \n Kauf-\n \n und\n \n Abtretungsvertr\u00e4gen\n \n von \n Projektgesellschaften\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n eine\n \n Garantie\n \n i.H.v.\n \n bis\n \n zu \n TEUR 3.675,0 gegeben.\n
\n
\n Im\n \n Rahmen\n \n der\n \n Abtretung\n \n der\n \n Anteile\n \n (Forward\n \n Sale)\n \n an \n einem\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n gegen\u00fcber\n \n der\n \n K\u00e4uferin\n \n zur \n Sicherstellung\n \n von\n \n Zahlungs-\n \n und \n Gew\u00e4hrleistungsanspr\u00fcchen\n \n eine\n \n Haftung\n \n bis\n \n zu\n \n einem \n H\u00f6chstbetrag von TEUR 800,0 \u00fcbernommen.\n
\n
\n Weiters\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development \n GmbH\n \n f\u00fcr\n \n ein\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziertes \n Unternehmen\n \n eine\n \n Haftung\n \n zur\n \n Sicherstellung\n \n von \n Forderungen\n \n und\n \n Anspr\u00fcchen\n \n aus\n \n einem\n \n Kreditvertrag\n \n bis \n zu einem H\u00f6chstbetrag von TEUR 9.800,0 \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n die\n \n Sicherstellung\n \n von\n \n Anspr\u00fcchen\n \n aus\n \n einer\n \n allf\u00e4lligen \n Kaufpreisnachbesserung\n \n aus\n \n einem\n \n Liegenschaftsverkauf \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development\n \n GmbH\n \n eine \n Haftung\n \n bis\n \n zu\n \n einem\n \n Betrag\n \n von\n \n TEUR 900,0 \n \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n einen\n \n einger\u00e4umten\n \n Avalkreditrahmen\n \n eines\n \n nach\n \n der \n Equity-Methode\n \n bilanzierten\n \n Unternehmens\n \n besteht\n \n eine \n R\u00fcckhaftung von bis zu TEUR 158,1.\n
\n \n
\n F\u00fcr\n \n Projektgesellschaften\n \n einger\u00e4umte\n \n Avalkredite \n bestehen Garantien von bis zu TEUR 8.118,2.\n
\n
\n Weiters\n \n besteht\n \n f\u00fcr\n \n einen\n \n einger\u00e4umten \n Kontokorrentkreditvertrag\n \n eines\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmens\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v. \n TEUR 7.938,0.\n
\n \n \n \n Des\n \n Weiteren\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n f\u00fcr\n \n ein\n \n nach \n der\n \n Equity-Methode\n \n bilanziertes\n \n Unternehmen\n \n eine \n Haftung\n \n i.H.v.\n \n TEUR 3.566,8\n \n \u00fcbernommen,\n \n die\n \n mit\n \n der \n fristgerechten\n \n Erf\u00fcllung\n \n aller\n \n Verpflichtungen\n \n verbunden \n ist.\n \n Au\u00dferdem\n \n besteht\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v.\n \n TEUR 7.320,0 \n f\u00fcr einen Kreditvertrag dieser Gesellschaft.\n
\n Im\n \n Zusammenhang\n \n mit\n \n Projektfinanzierungen\n \n gibt\n \n es \n vertraglich\n \n vereinbarte\n \n Nachschussverpflichtungen, \n welche\n \n bei\n \n Kosten\u00fcberschreitungen\n \n oder\n \n Covenant-\n Verletzungen\n \n zu\n \n derzeit\n \n nicht\n \n quantifizierbaren \n Eigenmittelnachschussforderungen f\u00fchren k\u00f6nnen.\n
\n
\n Dar\u00fcber hinaus bestehen keine weiteren Haftungen.\n
\n \n \n 9.7\n Verpflichtungen f\u00fcr den Erwerb \n von langfristigem \n Anlageverm\u00f6gen\n
\n Es\n \n bestehen\n \n am\n \n Bilanzstichtag\n \n keine\n \n Verpflichtungen\n \n f\u00fcr \n den\n \n Erwerb\n \n von\n \n Sachanlageverm\u00f6gen\n \n und \n Immobilienverm\u00f6gen.\n \n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact498": { "value": "\n
\n Eventualschulden bzw. Haftungen\n
\n \n
\n F\u00fcr\n \n Anspr\u00fcche\n \n aus\n \n Kauf-\n \n und\n \n Abtretungsvertr\u00e4gen\n \n von \n Projektgesellschaften\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n eine\n \n Garantie\n \n i.H.v.\n \n bis\n \n zu \n TEUR 3.675,0 gegeben.\n
\n
\n Im\n \n Rahmen\n \n der\n \n Abtretung\n \n der\n \n Anteile\n \n (Forward\n \n Sale)\n \n an \n einem\n \n nach\n \n der\n \n Equity-Methode\n \n bilanzierten \n Unternehmen\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate \n Development\n \n GmbH\n \n gegen\u00fcber\n \n der\n \n K\u00e4uferin\n \n zur \n Sicherstellung\n \n von\n \n Zahlungs-\n \n und \n Gew\u00e4hrleistungsanspr\u00fcchen\n \n eine\n \n Haftung\n \n bis\n \n zu\n \n einem \n H\u00f6chstbetrag von TEUR 800,0 \u00fcbernommen.\n
\n
\n Weiters\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development \n GmbH\n \n f\u00fcr\n \n ein\n \n nach\n \n der\n \n Equity-Methode\n \n bilanziertes \n Unternehmen\n \n eine\n \n Haftung\n \n zur\n \n Sicherstellung\n \n von \n Forderungen\n \n und\n \n Anspr\u00fcchen\n \n aus\n \n einem\n \n Kreditvertrag\n \n bis \n zu einem H\u00f6chstbetrag von TEUR 9.800,0 \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n die\n \n Sicherstellung\n \n von\n \n Anspr\u00fcchen\n \n aus\n \n einer\n \n allf\u00e4lligen \n Kaufpreisnachbesserung\n \n aus\n \n einem\n \n Liegenschaftsverkauf \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n Development\n \n GmbH\n \n eine \n Haftung\n \n bis\n \n zu\n \n einem\n \n Betrag\n \n von\n \n TEUR 900,0 \n \u00fcbernommen.\n
\n \n
\n F\u00fcr\n \n einen\n \n einger\u00e4umten\n \n Avalkreditrahmen\n \n eines\n \n nach\n \n der \n Equity-Methode\n \n bilanzierten\n \n Unternehmens\n \n besteht\n \n eine \n R\u00fcckhaftung von bis zu TEUR 158,1.\n
\n \n
\n F\u00fcr\n \n Projektgesellschaften\n \n einger\u00e4umte\n \n Avalkredite \n bestehen Garantien von bis zu TEUR 8.118,2.\n
\n
\n Weiters\n \n besteht\n \n f\u00fcr\n \n einen\n \n einger\u00e4umten \n Kontokorrentkreditvertrag\n \n eines\n \n nach\n \n der\n \n Equity-Methode \n bilanzierten\n \n Unternehmens\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v. \n TEUR 7.938,0.\n
\n \n Des\n \n Weiteren\n \n hat\n \n die\n \n ARE\n \n Austrian\n \n Real\n \n Estate\n \n f\u00fcr\n \n ein\n \n nach \n der\n \n Equity-Methode\n \n bilanziertes\n \n Unternehmen\n \n eine \n Haftung\n \n i.H.v.\n \n TEUR 3.566,8\n \n \u00fcbernommen,\n \n die\n \n mit\n \n der \n fristgerechten\n \n Erf\u00fcllung\n \n aller\n \n Verpflichtungen\n \n verbunden \n ist.\n \n Au\u00dferdem\n \n besteht\n \n eine\n \n B\u00fcrgschaft\n \n i.H.v.\n \n TEUR 7.320,0 \n f\u00fcr einen Kreditvertrag dieser Gesellschaft.\n
\n Im\n \n Zusammenhang\n \n mit\n \n Projektfinanzierungen\n \n gibt\n \n es \n vertraglich\n \n vereinbarte\n \n Nachschussverpflichtungen, \n welche\n \n bei\n \n Kosten\u00fcberschreitungen\n \n oder\n \n Covenant-\n Verletzungen\n \n zu\n \n derzeit\n \n nicht\n \n quantifizierbaren \n Eigenmittelnachschussforderungen f\u00fchren k\u00f6nnen.\n
\n
\n Dar\u00fcber hinaus bestehen keine weiteren Haftungen.\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact500": { "value": "\n \n 9.7\n Verpflichtungen f\u00fcr den Erwerb \n von langfristigem \n Anlageverm\u00f6gen\n
\n Es\n \n bestehen\n \n am\n \n Bilanzstichtag\n \n keine\n \n Verpflichtungen\n \n f\u00fcr \n den\n \n Erwerb\n \n von\n \n Sachanlageverm\u00f6gen\n \n und \n Immobilienverm\u00f6gen.\n \n
\n \n ", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact497": { "value": "\n
\n \n 9.8\n Ereignisse nach dem Bilanzstichtag\n
\n
\n Es\n \n sind\n \n nach\n \n dem\n \n Bilanzstichtag\n \n keine\n \n wesentlichen \n Ereignisse\n \n eingetreten,\n \n die\n \n entweder\n \n in\n \n der \n Gesamtergebnisrechnung\n \n oder\n \n in\n \n der\n \n Bilanz\n \n ber\u00fccksichtigt \n h\u00e4tten\n \n werden\n \n m\u00fcssen\n \n oder\n \n die\n \n zu\n \n einer\n \n Angabepflicht\n \n im \n Anhang f\u00fchren.\n
\n
\n ", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "de", "entity": "scheme:EXKDMVYZD1BRX1AH7433", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }