DES GB2015 Englisch

The following IFRSs adopted into EU law were issued before the report- ing date, but are only required to be applied in later reporting periods as long as the company does not avail itself of the right to adopt them early. Amendment/ standard Date of publica- tion Date of incorpo- ration into EU law Date applied (EU) Defined Benefit Plans: Employee Contributions (Amendments to IAS 19) 21 November 2013 17 December 2014 1 February 2015 Annual Improvements to IFRSs – 2010–2012 Cycle 12 December 2013 17 December 2014 1 February 2015 Accounting for Acquisitions of Interests in Joint Operations (Amendments to IFRS 11) 6 May 2014 24 November 2015 1 January 2016 Clarification of Acceptable Methods of Depreciation and Amortisation (Amendments to IAS 16 and IAS 38) 12 May 2014 2 December 2015 1 January 2016 Annual Improvements to IFRSs – 2012–2014 Cycle 25 September 2014 15 December 2015 1 January 2016 Disclosure Initiative (Amendments to IAS 1) 18 December 2014 18 December 2015 1 January 2016 The Equity Method in Separate Financial Statements (Amendments to IAS 27) 12 August 2014 18 December 2015 1 January 2016 Standards issued up to the reporting date, not yet incorporated into EU law. The following standards as well as interpretations of and amendments to existing standards that were also issued by IASB, were not yet com- pulsory for the preparation of the consolidated financial statements as at 31 December 2015. Application requires that they are endorsed by the EU within the scope of the EU’s IFRS incorporation (endorse- ment) process. Amendment/ standard Date of publica- tion Expected incorpo- ration into EU law Date applied IFRS 9 Financial Instruments 24 July 2014 H1/2016 1 January 2018 IFRS 14 Regulatory Deferral Accounts 30 January 2014 suspended 1 January 2016 IFRS 15 Revenue from Contracts with Customers1 28 May 2014 Q1/2016 1 January 2018 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to IRFS 10 and IAS 28) 11 September 2014 To be decided 1 January 2016 Investment Entities – Applying the Consolidation Exception (Amendments to IRFS 10, IRFS 12 and IAS 28) 18 December 2014 Q1/2016 1 January 20162 1 On account of the amendment effective date of IFRS 15 being 11 September 2015, the date on which IFRS 15 Revenue from Contracts with Customers is to be applied is deferred by one year to financial years commencing on or after 1 January 2018. 2 EFRAG currently expects incorporation into EU law not to occur until after the binding first application date set by the IASB (1 January 2016). The amendments or new announcements had no or no material effects on the presentation of the net assets, financial position and results of operations of the Group. 151 CONSOLIDATED FINANCIAL STATEMENTS Employee Contributions (Amendments to IAS 19) 21 November 201317 December 20141 February 2015 Annual Improvements to IFRSs – 2010–2012 Cycle 12 December 201317 December 20141 February 2015 (Amendments to IFRS 11) 6 May 201424 November 20151 January 2016 (Amendments to IAS 16 and IAS 38) 12 May 20142 December 20151 January 2016 Annual Improvements to IFRSs – 2012–2014 Cycle 25 September 201415 December 20151 January 2016 Disclosure Initiative (Amendments to IAS 1) 18 December 201418 December 20151 January 2016 (Amendments to IAS 27) 12 August 201418 December 20151 January 2016 IFRS 9 Financial Instruments 24 July 2014 H1/20161 January 2018 28 May 2014 Q1/20161 January 2018 (Amendments to IRFS 10, IRFS 12 and IAS 28) 18 December 2014 Q1/20161 January 20162

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