BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund accordance with the requirements of IFRS 9. The (30 June 2021: 2.65%). Thus, the fair value would fair value is measured by discounting the cash increase (decrease) at the same rate if the discount flows. The measurement models take into account rate were lower (higher). Since the changes in fair the present value of the expected payments, value are recognised in the income statement, the discounted using a risk-adjusted discount rate. table below presents the effects on earnings as at Borussia Dortmund regularly receives an the end of the reporting period: individually-calculated discount rate from the factor EUR '000 Carrying amount of receivables intended for factoring (1 July 2020) 9,115 Additions 0 Disposals -4,750 (27) Ergebnis je Aktie Gains/losses recognised through profit or loss 252 Carrying amount of receivables intended for factoring (30 June 2021) 4,617 The fair value of other financial assets and The discount rates valid at the end of the reporting liabilities is measured using the discounted cash period had matching maturities and formed the flow valuation technique. The discount rates used basis of the valuation model. were taken from the "Yields on listed Federal securities" as published by the Bundesbank at the end of the reporting period, plus a risk premium. (32) Earnings per share Earnings per share are calculated in accordance number of shares outstanding. Earnings per share with IAS 33 (Earnings Per Share) by dividing the net relate only to shares in the parent company. Since profit or loss for the period attributable to the there are no potential ordinary shares, basic and shareholders of the parent by the weighted average diluted earnings per share are the same. (33) Transactions with related parties The general partner in Borussia Dortmund GmbH Geschäftsführungs-GmbH and BV. Borussia 09 & Co. KGaA is Borussia Dortmund Geschäfts - e.V. Dortmund, as well as all companies associated führungs-GmbH. The latter is responsible for the therewith hence are deemed to be related parties management and legal representation of Borussia in accordance with IAS 24. Dortmund GmbH & Co. KGaA. The power to appoint Please refer to Notes 37 and 39 for further and remove members of staff thus rests with BV. disclosures on the Supervisory Board of Borussia Borussia 09 e.V., Dortmund, in its capacity as Dortmund GmbH & Co. KGaA and the management the sole shareholder in Borussia Dortmund of BVB Geschäftsführungs-GmbH. Geschäftsführungs-GmbH. Both Borussia Dortmund 218