1^st Interim Report January – March 2009

1. Letter to the Shareholders
2. Group Management Report
3. Consolidated Financial Statements
4. Notes
5. Downloads
6. Imprint

1. Changes in Accounting Policies

The accounting policies applied for the financial statements as of December 31, 2008, have been used throughout the first three months of 2009.

The Group applies IFRS 8 ”Operating Segments” (effective from January 1, 2009). IFRS 8 replaces IAS 14 and aligns segment reporting with the requirements of the US standard SFAS 131 ”Disclosures about segments of an enterprise and related information”. The new standard requires a ‘management approach’, under which segment information is presented on the same basis as that used for internal reporting purposes.

1. 1. Changes in Accounting Policies
2. 2. Segment Reporting
3. 3. Changes in Stockholders’ Equity
4. 4. Changes in Convertible Bonds and Stock Options
5. 5. Directors’ Dealings
6. 6. Transactions with Related Parties

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