CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 (23) Financial result EUR '000 2020/2021 2019/2020 Net income/loss from investments in associates (see Note (3)) 81 -1 Finance income Interest income in accordance with IFRS 9 252 167 Other interest income 35 120 287 287 Finance costs Discounting expenses and other interest -554 -2,879 Interest expenses for lease liabilities -772 -571 Interest expenses in accordance with IFRS 9 -101 -281 -1,427 -3,731 -1,059 -3,445 (24) Income taxes and deferred taxes In the current financial year, Borussia Dortmund The deferred tax assets and liabilities reported in generated tax income of EUR 342 thousand the consolidated statement of financial position (previous year: EUR 2,630 thousand) as the result relate to the following items: of a trade tax reimbursement. Net as at Recognised in Net as at Deferred Deferred EUR '000 30/06/2020 profit or loss 30/06/2021 tax assets tax liabilities Intangible assets 5,477 -1,653 3,824 3,824 0 Property, plant and equipment -6,166 -1,026 -7,192 0 -7,192 Trade receivables and other assets 275 -81 194 194 0 Trade payables -16,686 1,489 -15,197 0 -15,197 Tax loss carry-forwards 17,100 1,271 18,371 18,371 0 Total 0 0 0 22,389 -22,389 Net as at Recognised in Net as at Deferred Deferred EUR '000 30/06/2019 profit or loss 30/06/2020 tax assets tax liabilities Intangible assets 11 5,466 5,477 5,477 0 Property, plant and equipment -5,085 -1,081 -6,166 61 -6,227 Trade receivables and other assets 235 40 275 275 0 Trade payables -9,716 -6,970 -16,686 639 -17,325 Tax loss carry-forwards 11,876 5,224 17,100 17,100 0 Total -2,679 2,679 0 23,552 -23,552 209