BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund (3) Investments ac counted f or using the equity method The investment in Orthomed Medizinisches Leistungs- und Rehabilitationszentrum GmbH (33.33%) with its HGB financial statements as at 31 December 2020 is reported here. EUR '000 30/06/2021 30/06/2020 Non-current assets 557 641 Current assets 973 519 Non-current liabilities 165 177 Current liabilities 338 197 Net assets 1,027 786 Group's share of net assets (33.33%) 342 262 Goodwill 59 59 Dividends received after 31 December 2020 0 0 Carrying amount of interest in associate 402 321 Revenue 4,138 4,008 Profit/loss from continuing operations 242 -3 Comprehensive income (33.33%) 81 -1 Group's share of comprehensive income (33.33%) 81 -1 EUR '000 2020 2019 Cash flows from operating activities 620 118 Cash flows from investing activities -40 -168 Cash flows from financing activities -12 77 Net change in cash and cash equivalents 568 27 (4) Financial assets Long-term financial assets relate primarily to In accordance with IFRS 15, the Group recognises long-term, interest-bearing borrowings classified an asset related to products sold with a right of as loans and receivables. return on the basis of the expected returns. This corresponds to the refund liability. As at 30 June Please refer to Note 31 for information on the fair 2021, the asset for the right of return of products values of financial assets. amounted to EUR 60 thousand (previous year: EUR 139 thousand). 200