NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Basis of presentation

• Corporate Information
• Statement of compliance
• Summary of significant accounting policies [1]
• Significant acquisitions [2]
• Discontinued operations and disposal groups [3]

Notes to the consolidated statement of income

• Net sales [4]
• Other operating income [5]
• Other operating expenses [6]
• Financial income/(expense), net [7]
• Investment in RAG Aktiengesellschaft [8]
• Income taxes [9]
• Earnings per share [10]
• Additional disclosures to the consolidated statements of income [11]

Notes to the consolidated balance sheet

• Intangible assets [12]
• Property, plant and equipment [13]
• Investment property [14]
• Investments accounted for using the equity method [15]
• Operating lease as lessor [16]
• Financial assets [17]
• Inventories [18]
• Trade accounts receivable [19]
• Other receivables [20]
• Total equity [21]
• Share-based compensation programs [22]
• Accrued pension and similar obligations [23]
• Other provisions [24]
• Financial liabilities [25]
• Trade accounts payable [26]
• Other liabilities [27]
• Commitments and contingencies [28]
• Pending lawsuits and claims for damages [29]
• Financial instruments [30]
• Related parties [31]
• Segment reporting [32]
• Accounting estimates and judgements [33]
• Subsequent events [34]

Notes to the consolidated cash flow statement

• Additional information to the consolidated cash flow statement [35]

Other information

• Declarations of conformity with the German Corporate Governance Code in accordance with Art. 161 of the German Stock Corporation Act (AKTG) [36]
• Application of Art. 264 Par. 3 and Art. 264b of German Commercial Code (HGB) [37]
• Major subsidiaries and equity interests [38]