ANNUAL FINANCIAL STATEMENTS for the financial year from 1 July 2020 to 30 June 2021 NOTES TO THE BALANCE SHEET Fixed assets As at the balance sheet date, Borussia Dortmund's fixed assets break down as follows: EUR '000 30/06/2021 30/06/2020 Intangible fixed assets 204,003 248,948 Tangible fixed assets 182,725 190,769 Long-term financial assets 12,175 11,749 398,903 451,466 Intangible fixed assets Additions to tangible fixed assets amounted to Intangible fixed assets amounted to EUR 204,003 EUR 2,922 thousand in the financial year, EUR thousand. These consist of purchased player 2,987 thousand less than capital expenditures as registrations (EUR 203,067 thousand; previous at 30 June 2020. Due to the ongoing COVID-19 year: EUR 247,789 thousand), as well as trademark pandemic, investments were made primarily in rights, computer software and prepayments. The the Brackel training ground. Capital expenditures additions recognised in financial year 2020/2021 there amounted to EUR 2,170 thousand. Both the (EUR 58,738 thousand) related in full to player power plant and the sprinting hill were completed registrations. this year. These mainly resulted from the new signings Jude Bellingham and Thomas Meunier as well as the Long-term financial assets trainer Marco Rose and performance-based Long-term financial assets include the 100% subsequent costs. shareholdings in BVB Stadionmanagement GmbH, This was partly offset by amortisation and BVB Merchandising GmbH, BVB Event & Catering write-downs of EUR 99,608 thousand in the GmbH, besttravel dortmund GmbH, BVB reporting period. This included EUR 1,591 Fußballakademie GmbH (newly formed in June thousand in write-downs of assets to fair value. 2020) and BVB Asia Pacific Pte. Ltd., as well as the Due to transfer deals, the carrying amounts for the 33.33% shareholding in Orthomed Medizinisches players Mario Götze, André Schürrle, Ömer Toprak, Leistungs- und Rehabilitationszentrum GmbH. Dženis Burnić and Łukasz Piszczek were Please refer to the list of shareholdings for more derecognised, as was the carrying amount for information. trainer Lucien Favre due to the dissolution of his Long-term financial assets also include loans to contract. employees. The Company has entered into a profit and loss Tangible fixed assets transfer agreement with its subsidiaries BVB Tangible fixed assets amounted to EUR 182,725 Merchandising GmbH, BVB Stadionmanagement thousand as at 30 June 2021. That figure included GmbH, BVB Event & Catering GmbH and besttravel land and buildings amounting to EUR 167,784 dortmund GmbH. thousand, of which EUR 124,104 thousand was attributable to the stadium building. The development of gross fixed assets and of Tangible fixed assets also included EUR 7,505 accumulated depreciation and amortisation for the thousand in fixtures, operating and office individual items of fixed assets are shown in the equipment related to SIGNAL IDUNA PARK. following analysis pursuant to § 284 (3) HGB: 93