• Balance Sheet
• Income Statement
• Statement of Changes in Equity
• Segmental Reporting
• Cash Flow Statement
• Notes
  • Notes to the Annual Financial Statements
  • Notes on the Balance Sheet
  • Notes on the Income Statement
    • 18 Sales
    • 19 Capitalised own-account services
    • 20 Other operating income
    • 21 Cost of materials
    • 22 Personnel expenses
    • 23 Other operating expenses
    • 24 Income from shareholdings in associated companies
    • 25 Other income from shareholdings
    • 26 Depreciation
    • 27 Amortisation of goodwill
    • 28 Net interest expenses
    • 29 Taxes on income
    • 30 Annual net surplus - earnings per share
    • 31 Segmental reporting
    • 32 Cash flow statement
  • Relationships to related companies, individuals and entities
  • Statement of Compliance pursuant to Section 161 of German Stock Corporation Law (AktG)
  • Information on concessions
  • Events subsequent to the reporting date
• Audit Opinion

18 Sales

Sales are stated upon the relevant risks and rewards being transferred to customers or upon the respective service having been provided. This does not apply to commission sales resulting from the application of the percentage of completion method pursuant to IAS 11.

A depiction of sales broken down into their respective segments has been provided in the segmental reporting section. The sales for the electricity segment include electricity tax amounting to Euro 92.4 million, which was charged on to customers (previous year: Euro 83.8 million).