Basis of presentation Notes list [1] General information on the Company [2] Basis of preparation [3] Principles of consolidation [4] Basis of consolidation [5] Acquisitions [6] Currency translation [7] Accounting policies [8] Revenue [9] Other income [10] Other expenses [11] Share of profit (loss) of equity-accounted investments [12] Financial income [13] Financial expenses [14] Income taxes [15] Other income statement disclosures [16] Earnings per share [17] Goodwill and other intangible assets [18] Leased assets [19] Rental assets [20] Other property, plant and equipment [21] Equity-accounted investments [22] Lease receivables [23] Other financial assets [24] Inventories [25] Trade receivables [26] Cash and cash equivalents [27] Equity [28] Retirement benefit obligation [29] Financial liabilities [30] Lease liabilities [31] Other provisions [32] Other financial liabilities [33] Contingent liabilities and other financial commitments [34] Consolidated statement of cash flows [35] Information on financial instruments [36] Financial risk reporting [37] Hedge accounting [38] Segment report [39] Employees [40] Related party disclosures [41] KION management partnership plan (MPP) [42] KION performance share plan (PSP) [43] Remuneration of the Executive Board and Supervisory Board [44] Members of the Executive Board and Supervisory Board [45] List of the shareholdings of KION Group AG, Wiesbaden [46] Auditors' fees [47] Comply-or-explain statement regarding the German Corporate Governance Code (DCGK) [48] Events after the reporting date [49] Information on preparation and approval