Furthermore, the notes are to state:
1. as regards the liabilities shown on the balance sheet:
a) the total amount of the liabilities having a remaining term longer than five years,
b) the total amount of the liabilities that have been secured by liens or similar rights, along with the nature and form of the collateral;
2. the breakdown of the information stipulated in number 1 for each item on the liabilities side, in keeping with the stipulated layout;
3. the nature and purpose as well as the risks, advantages and financial effects of transactions not reported on the balance sheet, insofar as the risks and advantages are material and this disclosure is necessary in order to assess the financial position of the enterprise;
3a. the total amount of the other financial obligations not included on the balance sheet that are not to be stated pursuant to section 268 (7) or pursuant to number 3, provided this information is relevant for the assessment of the financial position; of these, the amounts for the obligations relating to the old-age pension scheme and the obligations vis-à-vis affiliated or associated enterprises are to be stated separately in each case;
4. the turnover broken down by business fields as well as by geographically defined markets, insofar as, given the manner in which the sale, letting or lease-out of products and the provision of services by the share capital company are organised, the business fields and geographically defined markets are significantly distinct from one another;
5. (repealed)
6. (repealed)
7. the average number of employees in the course of the financial year, broken down by groups;
8. in the event of the “cost of sales” method being used (section 275 (3)):
a) the expenditures on materials for the financial year, broken down pursuant to section 275 (2) no. 5,
b) the staff costs for the financial year, broken down pursuant to section 275 (2) no. 6;
9. for the members of the management body, of a supervisory board, of an advisory council or of a similar institution, in each case broken down for each group of persons:
a) the aggregate amount of emoluments granted for activities pursued in the financial year (salaries, shares in the enterprise’s profits, subscription rights and other remuneration in accordance with a share-based remuneration scheme, expense allowances, payments made under insurance policies, commissions and fringe benefits of any kind). Those emoluments are also to be included in calculating the aggregate amount of emoluments that are not disbursed and instead are converted into entitlements of a different nature or that serve to increase other entitlements. In addition to the emoluments for the financial year, those further emoluments are to be stated that were granted in the course of the financial year but that thus far have not been reported in any of the annual financial statements. Subscription rights and other remuneration under a share-based remuneration scheme are to be stated, including their number and their fair value as at the time at which they were granted; any subsequent changes in value are to be taken into account where they result from an amendment to the conditions of exercise;
b) the aggregate amount of emoluments (severance payments, pensions, survivors’ pensions and benefits of a related nature) drawn by the former members of the bodies designated and of their survivors. Letter (a) sentences 2 and 3 is to be applied accordingly. Furthermore, the amount of the provisions formed for the ongoing pensions payable to this group of persons and for their accrued pension rights, as well as the amount of the provisions not formed for these obligations, are to be stated;
c) the advances and loans granted, along with the interest rates, the material terms and conditions and any amounts, as the case may be, that have been repaid, written off or waived in the course of the financial year, as well as the contingent liabilities and commitments entered into for the benefit of these persons;
10. all members of the management body and of a supervisory board, even if they have left the enterprise in the course of the financial year or at a later time, designated by their family name and at least one full first name, along with the profession exercised and also, in the case of companies listed on the stock exchange, their membership in supervisory boards and other supervisory committees within the meaning of section 125 (1) sentence 5 of the Stock Corporation Act. The chairperson of a supervisory board, the chairperson’s deputies and, insofar as this role exists, the chairperson of the management body are to be designated as such;
11. the names and seats of other enterprises, the amount of the share held in the capital, the equity capital and the profit / loss of these enterprises for that financial year for which annual financial statements are most recently available, insofar as these enterprises constitute participating interests within the meaning of section 271 (1) or insofar as such a share is held by a person for the account of the share capital company;
11a. the name, seat and legal form of the enterprise of which the share capital company is a shareholder having unlimited liability;
11b. all participating interests held by share capital companies listed on the stock exchange in large share capital companies are to be stated if they comprise more than 5 per cent of the voting rights;
12. an explanation for provisions that are not shown separately on the balance sheet in the item “Other provisions,” if they are of a greater than negligible scope;
13. an explanation regarding the period over which goodwill acquired for valuable consideration will be amortised;
14. the name and seat of the share capital company’s parent enterprise which draws up the consolidated financial statements for the largest body of enterprises, as well as the location at which the consolidated financial statements drawn up by said parent enterprise are available;
14a. the name and seat of the share capital company’s parent enterprise which draws up the consolidated financial statements for the smallest body of enterprises, as well as the location at which the consolidated financial statements drawn up by said parent enterprise are available;
15. insofar as they are notes to the annual financial statements of a commercial partnership within the meaning of section 264a (1), the names and seats of the companies who are general partners as well as their subscribed capital;
15a. the existence of profit-participation certificates, profit-participation rights, convertible bonds, warrants, options, debtor warrants or comparable securities or rights, along with their number and the rights they confer;
16. that the declaration stipulated by section 161 of the Stock Corporation Act has been made and where it has been made publicly available;
17. the total fee charged by the statutory auditor for the financial year, broken down by the fees for
a) the services for auditing the financial statements,
b) other audit-related services,
c) tax consultancy services,
d) other services,
insofar as this information has not been set out in consolidated financial statements that include the enterprise;
18. for financial instruments forming part of the financial assets (section 266 (2) A. III.) that are shown at a value above their fair value since no unscheduled depreciation pursuant to section 253 (3) sentence 6 was performed:
a) the book value and the fair value of the individual assets or of appropriate groupings of such assets, as well as
b) the reasons for not performing the depreciation, including the factors indicating that the value impairment likely will not be permanent;
19. for each class of derivative financial instruments not reported at fair value on the balance sheet:
a) their nature and extent,
b) their fair value, insofar as it is possible to reliably identify it pursuant to section 255 (4), along with the valuation method applied,
c) their book value and the balance sheet item in which the book value, if any, has been recorded, as well as
d) the reasons for which it is impossible to determine the fair value;
20. for financial instruments valued at fair value:
a) the underlying assumptions used as a basis for determining the fair value with the aid of generally accepted valuation methods, as well as
b) for each class of derivative financial instruments, information about the scope and the nature of the instruments, including the material terms and conditions that may affect the amount, timing and certainty of future payment flows;
21. at a minimum, the transactions that have been concluded at other than standard market terms, insofar as such transactions are material, with related enterprises and persons, including information about the nature of the related-party relationship, the amount of the transactions, as well as further information necessary to gain an understanding of the financial position; transactions are exempt that are concluded with and between enterprises of which 100% of the shares are held, whether indirectly or directly, and that are included in consolidated financial statements; information about individual transactions may be aggregated according to their nature except where separate information is necessary to gain an understanding of the effects that related-party transactions have on the financial position;
22. where they are shown as an asset pursuant to section 248 (2), the total amount of the research and development costs for the financial year, with a separate indication of the amount attributable to the intangible assets created by the enterprise itself and forming part of the fixed assets, as well as the amount attributable to the intangible assets;
23. in the case of section 254 applying:
a) the amount at which assets, debt obligations, pending transactions and transactions expected to materialise with a high degree of likelihood, respectively, have been included in items combined for valuation purposes (stating the kinds of items) in order to hedge against risks (stating the risks), as well as the amount of the risks hedged against by the items combined for valuation purposes,
b) for each of the risks hedged against: why, to which extent and for which period the contrary changes in value or contrary payment flows are likely to offset each other in future, including the method used to determine this,
c) an explanation of the transactions expected to materialise with a high degree of likelihood that have been included in items combined for valuation purposes,
insofar as this information has not been provided in the management report;
24. as regards the provisions for pensions and similar obligations: the actuarial calculation method used as well as the assumptions underlying the calculation such as the interest rate, expected wage and salary increases and the mortality tables on which they are based;
25. in the event of assets and debt obligations having been set off against each other pursuant to section 246 (2) sentence 2: the cost of acquisition and the fair value of the assets set off, the value of the performance of obligations set off, as well as the expenditures and earnings set off; number 20 letter a is to be applied accordingly;
26. as regards shares in special investment funds within the meaning of section 1 (10) of the Investment Code, or as regards non-voting shares of stock in open-ended investment stock corporations with variable capital within the meaning of sections 108 to 123 of the Investment Code, or in comparable EU investment funds or comparable foreign investment funds, such shares comprising more than one tenth of said funds, broken down by the investment objectives: their value within the meaning of sections 168, 278 or 286 (1) of the Investment Code or of comparable provisions of foreign law governing the determination of the market value, the difference to the book value and the dividend paid out for the financial year, as well as restrictions of the possibility to effect returns on a daily basis; moreover, the reasons for not performing the depreciation pursuant to section 253 (3) sentence 6 including the factors indicating that the value impairment likely will not be permanent; inasmuch, number 18 is not to be applied;
27. for liabilities and contingent liabilities and commitments shown in the notes pursuant to section 268 (7): the reasons underlying the estimation of the risk of their being asserted;
28. the total of the amounts within the meaning of section 268 (8), broken down into amounts resulting from intangible assets created by the enterprise itself and forming part of the intangible assets being reported as part of the fixed assets, amounts resulting from deferred taxes being recognised as an asset and amounts resulting from assets being shown as an asset at their fair value;
29. the differences or tax loss carryforwards on which the deferred taxes are based and the tax rates used to perform the valuation;
30. where a provision for deferred tax is recognised on the balance sheet, the deferred tax balances at the end of the financial year, and the changes in those balances in the course of the financial year;
30a. the actual tax expenditures or tax yield resulting from the application of the Act Ensuring a Global Minimum Level of Taxation for Enterprise Groups and of foreign acts ensuring a global minimum level of taxation as set out in section 274 (3) no. 2 for the financial year or, if these acts have not yet come into force, an explanation of which effects on the share capital company are to be expected on application of said acts;
31. in each case, the amount and the nature of the individual earnings and expenditures of exceptional scope or exceptional significance, insofar as the amounts are not immaterial;
32. an explanation of the individual earnings and expenditures as concerns their amount and their nature that are to be allocated to a different financial year, insofar as the amounts are not immaterial;
33. important events which have occurred after the close of the financial year and which have not been taken into account either in the profit and loss account or on the balance sheet, along with their nature and their financial effects;
34. the proposal for the appropriation of the profit / treatment of loss or the resolution adopted as to such appropriation / treatment.