FINANCIAL INSTRUMENT PRESENTATION / Finanzinstrumente: Darstellung

This IAS should be read in conjuncture with IFRS 7: Financial instruments: disclosures.

Subsidiaries, Joint Ventures (JV´s) and associated companies are accounted for using the applicable IFRS.

IFRS 10   Consolidated Financial Statements

IAS 27     Separate Financial Statements

IAS 28     Investments in Associates & JV´s

IFRS 4     Derivative Contracts embedded into Insurance

              Contracts

IFRS 2     Share Based Payment transactions (a few       

               exceptions)