CONSOLIDATED FINANCIAL STATEMENTS for the period from 1 July 2020 to 30 June 2021 The maturities of trade receivables, including other financial receivables, as at the end of the reporting period were as follows: Maturity analysis of receivables EUR '000 30/06/2021 30/06/2020 Not yet due 38,893 48,767 Less than 30 days past due 870 358 Between 30 and 89 days past due 565 74 More than 90 days past due 0 1 40,328 49,200 Cash and cash equivalents relate to bank balances Due to the short investment term and the and short-term investments in the form of creditworthiness of the banks, cash and cash overnight and time deposits. Borussia Dortmund equivalents are subject to a low level of credit risk. only deposits money at banks with investment Thus, as in the previous year, no material loss grade ratings. Furthermore, the creditworthiness allowances had been recognised. of the banks is regularly monitored on the basis The table below contains information on the credit of credit default swaps (CDS). risk and the expected credit losses according to the classes of receivables defined by Borussia Dortmund as at 30 June 2021: 30 June 2021 Expected Gross carrying Default rate credit losses EUR '000 (EUR '000) (%) (EUR'000) Receivables from transfer deals 17,584 0.08 14 Other trade receivables 15,416 0.08 12 Total 33,000 26 30 June 2020 Expected EUR '000 Gross carrying Default rate credit losses (EUR '000) (%) (EUR'000) Receivables from transfer deals 24,103 0.06 14 Other trade receivables 14,008 0.06 9 Total 38,111 23 (27) Exchange rate risk As at 30 June 2021, the Group had financial A strengthening (weakening) of the pound sterling liabilities amounting to GBP 10,000 thousand that (GBP) against the euro (EUR) by +10% (-10%) would are exposed to exchange rate risk. In order to fully not have any material effect on the statement of hedge the currency risk, EUR/GBP currency comprehensive income as at 30 June 2021, as the forwards with matching maturities and a notional changes in value of the financial liabilities and the volume of GBP 10,000 thousand have been entered currency forwards offset each other in the into, which are not part of an IFRS 9 hedge statement of comprehensive income. accounting relationship and are therefore accounted for on a stand-alone basis. 213