Notes to the consolidated financial statements

Basis of presentation

• Summary of significant accounting policies (1)
• Acquisitions and divestitures (2)
• Discontinued operations and disposal groups (3)

Notes to the consolidated statements of income

• Selling expenses (4)
• Other operating income (5)
• Other operating expenses (6)
• Financial income/(expense), net (7)
• Investment in RAG Aktiengesellschaft (8)
• Income taxes (9)

Notes to the consolidated balance sheets

• Fixed assets (10)
• Ooperating lease as lessor (11)
• Inventories (12)
• Trade accounts receivable (13)
• Other receivables and other assets (14)
• Allowance for doubtful accounts (15)
• Marketable securities classified as financial and operating assets (16)
• Prepaid expenses and deferred charges (17)
• Stockholders’ Equity (18)
• Share-based compensation programs (19)
• Accrued pension and similar obligations (20)
• Other accrued liabilities (21)
• Financial payables (22)
• Trade accounts payable (23)
• Other payables (24)
• Deferred income (25)
• Commitments and contingencies (26)
• Pending lawsuits and claims for damages (27)
• Other financial instruments (28)
• Related parties (29)
• Segment reporting (30)
• Subsequent events (31)

Notes to the consolidated statements of cash flows

• Additional information (32)

Other information

• Earnings per share (33)