Home Consolidated Financial Statements Notes

NOTES

GENERAL NOTES

 1. Principles

 2. Acquisitions and divestitures

NOTES ON THE CONSOLIDATED STATEMENT OF INCOME

 3. Sales  

 4. Cost of sales  

 5. Cost of materials  

 6. Personnel expenses

 7. Selling, general and administrative expenses

 8. Net interest

 9. Taxes

10. Earnings per share

NOTES ON THE CONSOLIDATED BALANCE SHEET 

11. Cash and cash equivalents  

12. Trade accounts receivable  

13. Inventories

14. Prepaid expenses and other current and non-current assets

15. Property, plant and equipment

16. Goodwill and other intangible assets  

17. Other accrued expenses  

18. Other liabilities  

19. Debt and liabilities from capital lease obligations  

20. Senior Notes

21. Pensions and similar obligations  

22. Trust preferred securities  

23. Minority interest  

24. Shareholders’ equity  

25. Other comprehensive income (loss)

OTHER NOTES 

26. Commitments and contingent liabilities

27. Financial instruments  

28. Supplementary information on capital management  

29. Supplementary information on cash flow statement  

30. Notes on segment reporting  

31. Stock options  

32. Related party transactions  

33. Subsequent events  

NOTES IN ACCORDANCE WITH THE GERMAN COMMERCIAL CODE (HGB) 

34. Compensation report

35. Information on the Supervisory Board  

36. D & O Insurance   

37. Auditor’s fees

38. Corporate Governance  

39. Proposal for the distribution of earnings  

40. Responsibility statement