Deferred taxes have been accrued for under the “temporary concept” in accordance with IAS 12 “Income Taxes”, using the tax rates in force, approved and known as of the balance sheet date.

This item includes deferred tax assets as of September 30, 2006, €10,786k (previous year: €24,691k) after netting off deferred tax liabilities. Deferred tax assets of €6,846k are the result of future utilization of tax losses brought forward in accordance with IAS. Further explanatory notes on deferred tax assets are contained in Note 6 to the accounts (Income Taxes).