BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund CONSOLIDATED FINANCIAL STATEMENTS CONSOLIDATED STATEMENT OF FINANCIAL POSITION of Borussia Dortmund GmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund EUR '000 Note 30/06/2021 30/06/2020 ASSETS Non-current assets Intangible assets (1) 193,434 229,667 Property, plant and equipment (2) 183,454 193,037 Investments accounted for using the equity method (3) 402 321 Financial assets (4) 27 32 Trade and other financial receivables (5) 10,392 12,680 Prepaid expenses (15) 2,094 5,718 389,803 441,455 Current assets Inventories (6) 6,806 6,754 Trade and other financial receivables (5) 29,936 36,520 Tax assets 85 375 Cash and cash equivalents (7) 1,725 3,317 Prepaid expenses (15) 12,708 9,901 Assets held for sale (8) 9,456 19,645 60,716 76,512 450,519 517,967 EQUITY AND LIABILITIES Equity (9) Subscribed capital 92,000 92,000 Reserves 140,750 213,560 Treasury shares -113 -113 Equity attributable to the owners of the parent company 232,637 305,447 Non-current liabilities Lease liabilities (12) 16,819 20,054 Trade payables (13) 37,250 69,627 Other financial liabilities (14) 208 0 Deferred income (15) 0 230 54,277 89,911 Current liabilities Financial liabilities (11) 56,900 8,031 Provisions (10) 2,333 0 Lease liabilities (12) 4,241 4,350 Trade payables (13) 64,103 67,432 Other financial liabilities (14) 30,901 39,115 Tax liabilities 40 40 Deferred income (15) 5,087 3,641 163,605 122,609 450,519 517,967 The relevant sections in the notes to the consolidated statement of financial position can be found on the following pages: (1) – p. 197 (2) – p. 198 (3) (4) – p. 200 (5) – p. 201 (6) (7) (8) – p. 202 (9) – p. 203 (10) (11) – p. 204 | | | | | | (12) (13) (14) – p. 205 (15) – p. 206 | 176