Combined Statement of Financial Position

I. Intangible assets

1. Goodwill

2. Other intangible assets

3. Advance payments on intangible financial assets

II. Property, plant and equipment

1. Land, land rights and buildings, including buildings on third-party land

2. Handling equipment

3. Technical plant and machinery

4. Other equipment, operating and office equipment

5. Advance payments and assets under construction

III. Equity investments in companies accounted for using the equity method

IV. Non-current finance receivables

V. Other non-current assets

VI. Deferred taxes

I. Inventories

II. Trade receivables

III. Current finance receivables

IV. Other assets

V. Reimbursement rights from income taxes

VI. Cash and cash equivalents

A. Equity

1. Subscribed capital

a. Legal reserve

b. Other retained earnings

1. Limited partner capital

2. Share premium

3. Retained earnings

4. Other reserves

5. Reserve for the fair value measurement of financial instruments

6. Foreign currency translation

III. Non-controlling interests

I. Non-current loans (not including the current portion)

II. Other non-current loan liabilities

III. Deferred income for government grants

IV. Other non-current liabilities

V. Non-current provisions

I. Trade payables

II. Other current financial liabilities

III. Current portion of government grants

IV. Other current liabilities

V. Payment obligations from income taxes

VI. Current provisions