(1) The notes are to include those particulars that mandatorily are to be provided for the respective items of the balance sheet or of the profit and loss account; the notes are to be presented in the sequence of the individual items of the balance sheet and of the profit and loss account. Moreover, those particulars are to be provided in the notes that were not reported on the balance sheet or in the profit and loss account due to a certain reporting option having been elected.
(2) The notes must:
1. state the accounting and valuation methods applied to the items of the balance sheet and of the profit and loss account;
2. state the deviations from accounting and valuation methods and provide the reasons therefor; their influence on the assets, liabilities, financial position and profit or loss is to be presented separately;
3. show, in the event a valuation method pursuant to section 240 (4), section 256 sentence 1 is applied, the differences as lump-sum amounts for the respective group if the valuation results in a significant difference as compared to a valuation based on the trading price or market price last known prior to the balance sheet date;
4. provide information on the inclusion of interest for third-party capital in the production cost.
(3) The notes are to present the development of the individual items of fixed assets in a separate breakdown. In the process, the additions, disposals, adjusting entries and write-ups for the financial year as well as the depreciations are to be stated separately, based on the total cost of acquisition and production cost. The following particulars are to be provided separately with regard to the depreciations:
1. the total amount of the depreciations at the beginning and end of the financial year,
2. the depreciations performed in the course of the financial year and
3. changes to the total amount of the depreciations made in respect of additions and disposals as well as in respect of adjusting entries in the course of the financial year.
If interest for third-party capital has been included in the production cost, then the amount of interest that has been posted as an asset in the financial year is to be stated for each item of the fixed assets.