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## 36 Other expenses 

Other expenses are comprised of the following: 

<img src='content_image/57146.jpg'>

## 37 Taxes 

Consolidated Group income before taxes and minority interests is composed as follows: 

<img src='content_image/57147.jpg'>

Group taxes are comprised of the following: 

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The actual tax charge for the reporting year includes a charge of ¤ 531 mn (2002: gain of ¤ 175 mn) relating to prior periods. 

Of the deferred tax income for the reporting year, ¤ 272 mn (2002: charge of ¤ 221 mn) are attributable to the recognition of de- ferred taxes on temporary differences. The change of applicable tax rates due to changes in tax law produced deferred tax income of ¤ 26 (2002: 16) mn. 

The tax rates used in the calculation of deferred taxes are the ap- plicable national rates, which in 2003, as in 2002, ranged from 12.5 % to 45.5 %. Changes to tax rates already adopted on the balance sheet date are taken into account. For reasons of commensurability and be- cause of our current tax loss situation in Germany, we refrained from applying the increased corporate tax rate of 26.5 %, which was adopted as part of the Flood Victim Solidarity law and concerns the year 2003 only. 

Tax deferrals are recognized if a future reversal of the difference is expected. Deferred taxes on losses carried forward are recognized as an asset if sufficient future taxable profits are available for realiza- tion. Safety margins are used where appropriate. 

Due to the use of tax losses carried forward for which no deferred tax was recognized as an asset, the actual tax charge on earnings di- minished by ¤ 33 (2002: 31) mn. The recognition of deferred tax claims on losses carried over from earlier periods, for which no de- ferred taxes had yet been recognized or which had been devalued, resulted in deferred tax income of ¤ 443 (2002: 55) mn. 

