BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund Reserves Capital management Capital reserves consist exclusively of transfers in The objective of capital management is to ensure respect of premiums on the issue of new shares the Group's long-term ability to function on a going after deducting the net costs of the placement and concern basis and to generate appropriate returns the Company's share of revenues from the sale of for shareholders. Debt management steers the treasury shares. raising of debt, particularly with regard to financing with matching maturities. The capital structure is Other revenue reserves comprise profits generated managed in such a way that changes in macroeco- and not distributed by Group companies in the nomic conditions and risks arising from the underlying current year and previous years and accumulated assets are taken into account. Short-term target- losses. In addition, the net effect, taking account of performance comparisons and medium- and long- subsequent adjustments, of the remeasurement of term financial planning are used in the capital SIGNAL IDUNA PARK in accordance with IFRS 1.16 structure management process. is reported under this item. The capital structure at the end of the reporting period was as follows: EUR '000 30/06/2021 30/06/2020 Equity of shareholders 232,637 305,447 Share in total capital 51.64 % 58.97 % (10) Provisions The EUR 2,333 thousand (previous year: EUR 0 amount of the expected obligation is also thousand) in provisions recognised as at 30 June 2021 uncertain. Based on comparable past incidents included provisions for litigation and liability risks and its present understanding of the substance relating to legal proceedings, and was expensed. of the matter, Borussia Dortmund anticipates a The outcome of the legal proceedings cannot be value in dispute and a potential loss of EUR 2,333 forecast with any certainty, meaning that the thousand. (11) Financial liabilities Current financial liabilities amounted to EUR 56,900 thousand as at the end of the reporting period (previous year: EUR 8,031 thousand). As in the previous year, this related to an overdraft facility that has been utilised. 204