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2021 Annual Report

Progress Arises from Change.

2021 Annual Report


Comparison of Key Figures / Ten-Year Review

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1 In the year under review, the presentation of income and expenses in connection with specific warranties, restructuring measures, severance payments, as well as impairment and reversal of impairment losses on intangible assets and property, plant and equipment was changed. They are now assigned to the relevant functional areas. The comparative period has been adjusted accordingly.

2 The assignment of income and expenses from certain business activities within the functional areas has been adjusted. The comparative period has been adjusted accordingly.

3 The methodology used in the consolidated financial statements for recognizing uncertain tax positions has been changed. For more information, see Note 2 (General Information and Accounting Principles) of the notes to the consolidated financial statements in the 2022 annual report. The figures for 2021 have been adjusted accordingly.

4 The spin-off of Vitesco Technologies on September 15, 2021, resulted in the application of IFRS 5, Non-current Assets Held for Sale and Discontinued Operations.

5 IFRS 16, Leases, has been applied since 2019.

6 IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers, have been applied since 2018.

7 Including non-controlling interests.

8 The figure for 2020 has been adjusted in accordance with IFRS 5, Non-current Assets Held for Sale and Discontinued Operations, and encompasses continuing operations.

9 Capital expenditure on property, plant and equipment, and software.

10 As a percentage of sales.

11 Excluding impairment on financial investments.

12 Subject to the approval of the Annual Shareholders’ Meeting on April 26, 2024.