Shareholders Overview of financial performance indicators Introductory remarks Report of the Supervisory Board Executive bodies/corporate structure BVB shares Share price performance Share capital and shareholder structure Shareholdings by members of governing bodies Investor relations Corporate Governance General information Declaration of conformity by the Management and by the Supervisory Board Group Management Report Business trend Athletic performance Performance indicators Market and competitive environment General information about the Company Group structure Management and control Management and control system Corporate strategy Dividend policy Separate non-financial Group report Corporate governance declaration Position of the Company Development of performance indicators Results of operations Revenue trend Operating expenses Analysis of capital structure Development and performance of the business Analysis of capital expenditure Analysis of liquidity Net assets Overall assessment Control and risk management system Opportunity and risk report Risk management Opportunities Overall assessment of the risks and opportunities Report on Expected Developments Expected general economic environment Expected revenue trend Expected trend for significant operating expenses Expected dividends Expected capital expenditures and financial position Expected development of financial performance indicators Overall assessment of expected performance Other disclosures Statement by the general partner Disclaimer Consolidated financial statements Consolidated statement of financial position Consolidated statement of comprehensive income Consolidated statement of cash flows Consolidated statement of changes in equity Notes to the consolidated financial statements 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 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 (16) Revenue (17) Net transfer income (18) Other operating income (19) Cost of materials (20) Personnel expenses (21) Depreciation and amortisation (22) Other operating expenses (23) Financial result (24) Income taxes and deferred taxes (25) Consolidated statement of cash flows 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 Auditors' Report Responsibility Statement Sporting Highlights
