Basis of presentation

Basis of presentation

[1] General information on the Company

[2] Basis of preparation

[3] Principles of consolidation

[4] Basis of consolidation

[5] Currency translation

[6] Accounting policies

Notes to the consolidated income statement

[7] Revenue

[8] Other income

[9] Other expenses

[10] Share of profit (loss) of equity-accounted investments

[11] Financial income

[12] Financial expenses

[13] Income taxes

[14] Other income statement disclosures

[15] Earnings per share

Notes to the consolidated statement of financial position

[16] Goodwill and other intangible assets

[17] Leased assets

[18] Rental assets

[19] Other property, plant and equipment

[20] Equity-accounted investments

[21] Lease receivables

[22] Other financial assets

[23] Other assets

[24] Inventories

[25] Trade receivables

[26] Cash and cash equivalents

[27] Equity

[28] Retirement benefit obligation

[29] Financial liabilities

[30] Liabilities from financial services

[31] Lease liabilities

[32] Other provisions

[33] Contract balances

[34] Trade payables

[35] Other financial liabilities

[36] Other liabilities

[37] Contingent liabilities and other financial commitments

Other disclosures

[38] Consolidated statement of cash flows

[39] Information on financial instruments

[40] Financial risk reporting

[41] Hedge accounting

[42] Segment report

[43] Employees

[44] Related party disclosures

[45] Variable remuneration

[46] Remuneration of the Executive Board and Supervisory Board

[47] Members of the Executive Board and Supervisory Board

[48] List of the shareholdings of KION GROUP AG, Wiesbaden

[49] Auditors' fees

[50] Comply-or-explain statement regarding the German Corporate Governance Code (DCGK)

[51] Events after the reporting date

[52] Information on preparation and approval