Income statement according to HGB

Revenue

Decrease in finished goods and work in progress

Other own work capitalized

Other operating income

Cost of materials

a) Cost of raw materials, consumables and supplies, and of purchased merchandise

b) Cost of purchased services

Personnel expenses

a) Wages and salaries

b) Social security, post-employment and other employee benefit costs

» thereof for pensions

Write-downs on intangible assets and property, plant and equipment

Other operating expenses

Income from long-term equity investments

» thereof from affiliated companies

Income from profit and loss transfer agreements

Expenses from loss transfers

Income from long-term loans

» thereof from affiliated companies

Other interest and similar income

» thereof from affiliated companies

Write-downs of long-term financial assets and securities classified as current assets

Interest and similar expenses

» thereof to affiliated companies

Result before tax

Taxes on income

Result after tax

Other taxes

Net income for the fiscal year