Combined Statement of Financial Position

I. Intangible assets

1. Goodwill

2. Other intangible assets

3. Advance payments on intangible 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 financial receivables

V. Other non-current financial assets

VI. Other non-current non-financial assets

I. Inventories

II. Trade receivables

III. Current financial receivables

IV. Other financial assets

V. Other non-financial assets

A. Equity

1. Share capital

a. Legal reserve

b. Other retained earnings

1. Limited liability 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 financial liabilities

V. Other non-current non-financial liabilities

VI. Non-current provisions

VII. Deferred taxes

I. Trade payables

II. Other current financial liabilities

III. Current portion of government grants

IV. Other current financial liabilities

V. Other current non-financial liabilities

VI. Payment obligations from income taxes

VII. Current provisions