Notes to the consolidated financial statements
of Borussia Dortmund GmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund, for the financial year from 1 July 2023 to 30 June 2024 (hereinafter also “Borussia Dortmund” or the “Group”)
Basic principles
- General disclosures
- Accounting policies IFRS
- Scope of consolidated financial statements
- Consolidation principles
- Foreign currency translation
- Accounting policies
- 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