Fundamental Information Prinicples of preparing financial statements Structure of the balance sheet and the statementof income Principles underlying the consolidated financial statements
(1) Revenues (2) Inventory changes and other internally produced and capatilized assets (3) Other operating income (4) Cost of materials (5) Personnel expenses and employees (6) Depreciation and impairments (7) Other operating expenses (8) Results from investments accointed for using the equity method (9) Net interest income (10) Other financial result (11) Taxes on income (12) Earnings per share
(13) Property, plant and equipment (14) Intangible assets (15) Investments accounted for using the equity method (16) Deferred taxes (17) Other investments and securities (18) Inventories (19) Receivables and other assets (20) Income tax receivables (21) Derivative financial instruments (22) Cash and cash equivalents (23) Held-for-sale asstes (24) Subscribed capital (25) Reserves (26) Retained earnings (27) Non-controlling interests and hybrid capital (28) Financial debt (29) Other liabilities (30) Income tax liabiliies (31) Pension obligations (32) Other provisions (33) Deferred items
Cash flow from operating activities Cash flow from investing activities Cash flow from financing activities Information regarding the changes in financial liabilities according to IAS 7
Management of financial and energy price risks Interest rate risks Foreign currency risks Energy price risks Credit risk of interest, currency and energy derivatives Liquidity risk
(34) Contingent receivables and liabilities, and guarantee obligations (35) Other financial obligations (36) Structured companies (37) Infrastructure and transport contracts (38) Related-party disclosures (39) Events after the balance sheet date (40) Exemption of subsidiaries from the disclosure requirements of the German Commercial Code (41) List of shareholdings (42) Management Board and Supervisory Board