(1) Furthermore, the notes to the consolidated financial statements are to state:
1. the total amount of the liabilities reported in the consolidated balance sheet having a remaining term of more than five years, as well as the total amount of the liabilities reported in the consolidated balance sheet that have been secured by the enterprise included in the consolidated financial statements by liens or similar rights, along with the nature and form of the collateral;
2. the nature and purpose as well as the risks, advantages and financial effects of transactions entered into by the parent enterprise and by the subsidiary enterprises included in the consolidated financial statements, such transactions not having been reported on the consolidated balance sheet, insofar as the risks and advantages are material and this disclosure is necessary in order to assess the financial position of the group;
2a. the total amount of the other financial obligations not included on the consolidated balance sheet that are not to be stated pursuant to section 298 (1) read in conjunction with section 268 (7) or pursuant to number 2, provided this information is relevant for the assessment of the group’s financial position; of these the amounts for the obligations relating to the old-age pension scheme and the obligations vis-à-vis subsidiary enterprises that are not included in the consolidated financial statements, or vis-à-vis associated enterprises are to be stated separately in each case.
3. the turnover of the group, 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 group are organised, the business fields and geographically defined markets are significantly distinct from one another;
4. the average number, in the course of the financial year, of employees of the enterprises included in the consolidated financial statements, broken down by groups and shown separately for the enterprises only proportionally consolidated pursuant to section 310, as well as the total staff costs for the financial year, unless they have been reported separately in the consolidated profit and loss account, broken down by wages and salaries, costs of social security and costs of the old-age pension scheme;
5. (repealed)
6. for the members of the management body, of a supervisory board, of an advisory council or of a similar institution of the parent enterprise, in each case broken down for each group of persons:
a) the aggregate amount of emoluments granted in the financial year in return for the performance of their duties in the parent enterprise and the subsidiary enterprises (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 consolidated 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) granted to the former members of the bodies designated and of their survivors for the performance of their duties in the parent enterprise and the subsidiary enterprises; letter (a)sentences 2 and 3 applies 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 by the parent enterprise and the subsidiary enterprises, along with 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;
7. the inventory of shares of stock in the parent enterprise that the parent enterprise or a subsidiary enterprise or some other party has acquired or accepted in pledge for the account of an enterprise included in the consolidated financial statements; in this context, the number of these shares of stock and their nominal amount or calculated value as well as the portion of the share capital they represent are to be stated;
7a. the number of the shares of each class of stock making up the stock of the parent enterprise subscribed in the course of the financial year as part of the authorised capital, in which context the nominal amount is to be stated for par-value shares and the calculated value is to be stated individually for each no-par value share;
7b. the existence of profit-participation certificates, convertible bonds, warrants, options or comparable securities or rights obligating the parent enterprise, along with their number and the rights they confer;
8. for each of the enterprises listed on the stock exchange included in the consolidated financial statements, that the declaration stipulated by section 161 of the Stock Corporation Act has been made and where it has been made publicly available;
9. the total fee charged by the statutory auditor of the consolidated financial statements 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;
10. for financial instruments forming part of the financial assets (section 266 (2) A. III.), which 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 reduction in value likely will not be permanent;
11. 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;
12. for financial instruments valued at fair value:
a) the assumptions underlying the determination of 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;
13. at a minimum, the transactions that have been concluded at other than standard market terms by the parent enterprise and its subsidiary enterprises, 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 of the group; transactions are exempt that are concluded between related enterprises included in consolidated financial statements if these transactions are left out in the consolidation; 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 of the group;
14. where they are shown as an asset pursuant to section 248 (2), the total amount of the research and development costs incurred for the financial year by the enterprises included in the consolidated financial statements, with a separate indication of the amount attributable to the intangible assets created by the enterprise itself and forming part of the fixed assets;
15. in the case of section 254 being applied in drawing up the consolidated financial statements,
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 consolidated management report;
16. as regards the provisions for pensions and similar obligations reported in the consolidated financial statements: 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;
17. in the event of assets and debt obligations reported in the consolidated balance sheet 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 the obligation set off, as well as the expenditures and earnings set off; number 12 (a) applies accordingly;
18. 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 being reported in the consolidated balance sheet and 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 10 is not to be applied;
19. for liabilities and contingent liabilities and commitments shown in the notes to the consolidated financial statements pursuant to section 268 (7): the reasons underlying the estimation of the risk of their being asserted;
20. in each case, an explanation of the period of time over which goodwill acquired against consideration is depreciated;
21. the differences or tax loss carryforwards on which the deferred taxes are based and the tax rates used to perform the valuation;
22. where a provision for deferred tax is recognised on the consolidated balance sheet, the deferred tax balances at the end of the financial year and the changes in those balances during the financial year;
22a. 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 group are to be expected on application of said acts;
23. 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;
24. an explanation of the individual earnings and expenditures as concerns their amount and their nature, which are to be allocated to a different financial year of the group, insofar as the amounts are not immaterial for purposes of gaining an understanding of the group’s assets, liabilities, financial position and profit or loss;
25. important events that have occurred after the close of the financial year of the group and have not been taken into account either in the group’s profit and loss account or in the consolidated balance sheet, along with their nature and their financial effects;
26. the proposal for the appropriation of the profit / treatment of loss of the parent enterprise or, as the case may be, the resolution as to the appropriation of the profit / treatment of loss of the parent enterprise.
(2) Parent enterprises supplementing the consolidated financial statements by segment reporting (section 297 (1) sentence 2) are exempt from the duty to provide information pursuant to subsection (1) no. 3.
(3) Section 286 (4) applies accordingly to the duty to provide information pursuant to subsection (1) no. 6 (a) and (b).