NOTES

GENERAL NOTES

1. Principles

   I. Group structure

   II. Basis of presentation

   III. Summary of significant accounting policies

   IV. Critical accounting policies

2. Acquisitions and divestitures

NOTES ON THE CONSOLIDATED STATEMENT OF INCOME

3. Special items relating to acquisitions

4. Sales

5. Cost of sales

6. Cost of materials

7. Personnel expenses

8. Selling, general and administrative expenses

9. Net interest

10. Other financial result

11. Taxes

12. Earnings per share

NOTES ON THE CONSOLIDATED BALANCE SHEET

13. Cash and cash equivalents

14. Trade accounts receivable

15. Inventories

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

17. Property, plant and equipment

18. Goodwill and other intangible assets

19. Other accrued expenses

20. Other liabilities

21. Debt and liabilities from capital lease obligations

22. Senior Notes

23. Mandatory Exchangeable Bonds

24. Pensions and similar obligations 

25. Trust preferred securities

26. Minority interest

27. Shareholders’ equity

28. Other comprehensive income (loss)

OTHER NOTES

29. Commitments and contingent liabilities

30. Financial instruments

31. Supplementary information on capital management

32. Supplementary information on cash flow statement

33. Notes on segment reporting

34. Stock options

35. Related party transactions

36. Subsequent events

NOTES IN ACCORDANCE WITH THE GERMAN COMMERCIAL CODE (HGB)

37. Compensation report

38. Information on the Supervisory Board

39. D & O Insurance

40. Auditor’s fees

41. Corporate Governance

42. Proposal for the distribution of earnings

43. Responsibility statement