Annual Report 2022/2023
Notes to the consolidated financial statements
of Borussia Dortmund GmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund for the financial year from 1 July 2022 to 30 June 2023
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Basic principles
- General disclosures
- Restatements in accordance with IAS 8.42
- Accounting policies IFRS
- Scope of consolidated financial statements
- Consolidation principles
- Foreign currency translation
- Accounting policies
- Derecognition of financial assets and financial liabilities
- Management of financial risks
- Significant decisions subject to judgement and estimates
- Operating segments
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Notes to the consolidated statement of financial position
- 1. Intangible assets
- 2. Property, plant and equipment
- 3. Investments accounted for using the equity method
- 4. Financial assets
- 5. Trade and other financial receivables
- 6. Inventories
- 7. Cash and cash equivalents
- 8. Assets held for sale
- 9. Equity
- 10. Provisions
- 11. Financial liabilities
- 12. Lease liabilities
- 13. Trade payables
- 14. Other financial obligations
- 15. Prepaid expenses and deferred income
- Notes to the consolidated statement of comprehensive income
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Other disclosures
- 26. Credit risk
- 27. Exchange rate risk
- 28. Interest rate risk
- 29. Net gains/losses
- 30. Liquidity risk
- 31. Fair values of financial instruments by class and category
- 32. Earnings per share
- 33. Transactions with related parties
- 34. Other financial obligations
- 35. Events after the end of the reporting period
- 36. Average number of salaried employees
- 37. Management
- 38. Auditors' fees
- 39. Supervisory Board
- 40. Exercise of the exemption option
- 41. Notifiable shareholdings
- 42. Shareholdings by members of governing bodies
- 43. Corporate Governance
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Auditors' Report
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Responsibility Statement