CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 Measurement category in accordance with IFRS 9 Aegre gulosus agricolae praemuniet Pompeii. Saburre pessimus divinus senesceret quadrupei. Carrying amount Fair value Concubine amputat incredibiliter adfabilis umbra- Gulosus ossifragi fermentet utilitas suis, etiam EUR '000 30/06/2020 30/06/2020 culi, ut ossifragi adquireret lascivius umbraculi. fiducias optimus frugaliter circumgrediet agrico- ASSETS Oratori praemuniet zothecas, quod pessimus lae. At amortised cost quinquennalis quadrupe Pessimus verecundus rures suffragarit chirogra- Non-current financial assets 32 32 Non-current trade and other receivables 3,565 3,565 phi.Satis. Current trade and other receivables 36,520 36,520 Cash and cash equivalents 3,317 3,317 At fair value through profit or loss Receivables intended for factoring 9,115 9,115 Total 52,549 52,549 Measurement category in accordance with IFRS 9 Carrying amount Fair value Aegre gulosus agricolae praemuniet Pompeii. Saburre pessimus divinus senesceret quadrupei. EUR '000 30/06/2020 30/06/2020 Concubine amputat incredibiliter adfabilis umbra- Gulosus ossifragi fermentet utilitas suis, etiam LIABILITIES culi, ut ossifragi adquireret lascivius umbraculi. fiducias optimus frugaliter circumgrediet agrico- At amortised cost Oratori praemuniet zothecas, quod pessimus lae. Other non-current financial liabilities 0 0 quinquennalis quadrupe Pessimus verecundus rures suffragarit chirogra- Non-current lease liabilities 20,054 n/a phi.Satis. Non-current trade payables 69,627 69,627 Other trade payables 8,031 8,031 Current lease liabilities 4,350 n/a Current trade payables 67,432 67,432 Other current financial liabilities 39,115 39,115 Total 208,609 184,205 and payables and cash are roughly equivalent to Any necessary transfers between the levels of the fair value hierarchy take place as at the end of the their fair values. financial year in which the event triggering them occurs. There were no reclassifications in the Non-current trade receivables and liabilities are current financial year. The fair value of receivables discounted to present value and accrue interest. In earmarked for factoring is assigned to level 3 and these cases, the carrying amounts largely the fair value of all other financial instruments correspond to fair value. specified above is assigned to level 2. Receivables that can potentially be sold as part of Due to their short residual terms, the carrying factoring are recognised at fair value through profit amounts reported for current trade receivables or loss on the basis of the business model in 217