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Consolidated tax group adjustments

Name	fpl.fiscalCorrectonsTaxGroup
Namespace	http://www.xbrl.de/taxonomies/de-gaap-ci-2021-04-14
Prefix	de-gaap-ci
Data type	xbrli:monetaryItemType
Period type	duration
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Steuerliche Korrekturen bei Organschaftsverhältnissen beim Organträger	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Consolidated tax group adjustments	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Zur Ermittlung des steuerlichen Gewinns sind hier - vorbehaltlich der Regelung in § 14 Abs. 4 S. 2 KStG (Auflösung des Ausgleichspostens wegen Veräußerung der Organbeteiligung) - steuerbilanzielle Gewinnauswirkungen auf Grund (vor-)organschaftlicher Mehr- und Minderabführungen (§ 14 Abs. 3 und 4 KStG) zu neutralisieren/erfassen. Weil das dem Organträger zuzurechnende Einkommen der Organgesellschaft bereits im Rahmen der Einkommensteuer- bzw. Feststellungserklärung zu deklarieren ist, ist in der Steuerlichen Gewinnermittlung zur Höhe des dem Organträger zuzurechnenden Einkommens – zwecks Vermeidung einer Doppelabfrage/ Doppelerfassung – keine Angabe zu machen.	de	http://www.xbrl.org/2003/role/definitionGuidance	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
legalFormPG	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
typeOperatingResult	neutral	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormEU	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
fiscalRequirement	Summenmussfeld	http://www.xbrl.org/2003/role/mandatoryDisclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Consolidated tax group adjustments, less: profit of subidiary(ies) recognised with parent under profit transfer agreements `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.ProfitRecordedWithParent`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: imminent loss of tax group subsidiary to be compensated by parent `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.LossCompensationByParent`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: expenses from the reversal of an asset-side tax adjustment item or recognition of a liability-side tax adjustment item `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.ExpenseFromChangeOfAdjustmentItem`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, less: income from recognition of an asset-side tax adjustment item or reversal of a liability-side adjustment item `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.IncomeFromChangeOfAdjustmentItem`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, less: income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung) `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.earningProfSharingPreconsoliRemittShortfall`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: income from preconsolidation remittance surplus (vororganschafliche Mehrabführung) `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.earningProfSharingPreconsoliRemittSurplus`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, miscellaneous other `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.misc`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, less: profit of subidiary(ies) recognised with parent under profit transfer agreements `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.ProfitRecordedWithParent`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: imminent loss of tax group subsidiary to be compensated by parent `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.LossCompensationByParent`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: expenses from the reversal of an asset-side tax adjustment item or recognition of a liability-side tax adjustment item `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.ExpenseFromChangeOfAdjustmentItem`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, less: income from recognition of an asset-side tax adjustment item or reversal of a liability-side adjustment item `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.IncomeFromChangeOfAdjustmentItem`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, less: income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung) `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.earningProfSharingPreconsoliRemittShortfall`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, plus: income from preconsolidation remittance surplus (vororganschafliche Mehrabführung) `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.earningProfSharingPreconsoliRemittSurplus`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Consolidated tax group adjustments, miscellaneous other `de-gaap-ci:fpl.fiscalCorrectonsTaxGroup.misc`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome

Related Parent Concepts

	Name	Relation Type	Role
	Taxable profit/loss `de-gaap-ci:fpl`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome
	Taxable profit/loss `de-gaap-ci:fpl`	summation-item	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome