The same accounting policies, measurement methods, and consolidation principles have been applied in preparing these condensed Consolidated Financial Statements as in the Consolidated Financial Statements as of December 31, 2025. A detailed description of these policies and methods is provided in the Notes to the Consolidated Financial Statements in the Annual Report 2025. NOTE 3 “SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES”
No new or amended standards came into force in the current reporting period that had an impact on the Group’s accounting policies.
The consolidated statement of comprehensive income is prepared using the nature of expense method.
The Condensed Consolidated Interim Financial Statements are presented in euros (EUR).
Income tax expense is recognized in each interim period based on the best estimate of the weighted average annual income tax rate expected for the full fiscal year.
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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.