Notes to the Combined Financial Statements

• Principles

  • 1. Principles of Combined Group Accounting

• Segment Reporting and Operating Earnings

  • 2. Operations of the BLG Group
  • 3. Notes on Segment Reporting
  • 4. Revenue from Contracts with Customers
  • 5. Other Operating Income
  • 6. Cost of Materials
  • 7. Personnel Expenses
  • 8. Depreciation, Amortization and Impairment of Non-current Intangible Assets, Property, Plant and Equipment and Right-of-Use Assets from Leases
  • 9. Other Operating Expense
  • 10. Net Income (Net Loss) of Companies Accounted for Using the Equity Method
  • 11. Net Interest Income (Expense)

• Assets and Leases

  • 12. Intangible Assets
  • 13. Property, Plant and Equipment
  • 14. Leases
  • 15. Equity Investments in Companies Accounted for Using the Equity Method
  • 16. Finance Receivables
  • 17. Inventories
  • 18. Trade Receivables, Other Assets and Assets Held for Sale
  • 19. Cash and Cash Equivalents

• Capital Structure

  • 20. Equity
  • 21. Earnings per Share BLG AG
  • 22. Dividend per Share
  • 23. Non-current Loans
  • 24. Other Financial Liabilities
  • 25. Deferred Income for Government Grants
  • 26. Non-current Provisions
  • 27. Trade Payables
  • 28. Other Financial and Non-financial Liabilities
  • 29. Current Provisions
  • 30. Contingent Liabilities
  • 31. Other Financial Obligations

• Financial Instruments

  • 32. Financial Instruments

• Income Taxes

  • 33. Income Taxes
  • 34. Income Taxes on Income and Expense Recognized Directly in Equity
  • 35. Reimbursement Rights from Income Taxes
  • 36. Payment Obligations from Income Taxes

• Notes to the Combined Statement of Cash Flows

  • 37. Notes to the Combined Statement of Cash Flows

• Group Structure and Consolidation Principles

  • 38. Basis of Consolidation
  • 39. Consolidation Principles
  • 40. Changes in Group of Consolidated Companies
  • 41. Non-consolidated Structured Companies
  • 42. Currency Translation
  • 43. Related Party Disclosures

• Other Notes

  • 44. Voting Rights Notifications
  • 45. Supervisory Board and Board of Management
  • 46. Exercise of Exemption Options by Subsidiaries
  • 47. Events after the Reporting Period
  • 48. Remuneration of the Group Auditor
  • 49. German Corporate Governance Code