BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund ANALYSIS OF CAPITAL STRUCTURE DEVELOPMENT AND PERFORMANCE OF THE BUSINESS As at 30 June 2021, total assets amounted to EUR to assets held for sale (EUR 2,341 thousand) and 450,519 thousand, representing a decrease of amortisation and write-downs (EUR 92,630 EUR67,448 thousand as compared to 30 June 2020. thousand). Non-current assets decreased by EUR 51,652 Property, plant and equipment increased by EUR thousand to EUR 389,903 thousand as follows: 4,465 thousand. The additions were offset by EUR 445 thousand in disposals and EUR 13,603 The EUR 36,233 thousand decrease in intangible thousand in depreciation. The additions were assets is due to additions to player registrations attributable mainly to the investments to expand (EUR 58,738 thousand) less disposals and the training ground and in the stadium. reclassifications of non-current intangible assets CONSOLIDATED STATEMENT OF FINANCIAL POSITION of Borussia Dortmund GmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund 30/06/2021 30/06/2020 ASSETS EUR '000 in % EUR '000 in % Non-current assets Intangible assets 193,434 42.9 229,667 44.3 Property, plant and equipment 183,454 40.7 193,037 37.3 Investments accounted for using the equity method 402 0.1 321 0.1 Financial assets 27 0.0 32 0.0 Trade and other financial receivables 10,392 2.3 12,680 2.4 Prepaid expenses 2,094 0.5 5,718 1.1 389,803 86.5 441,455 85.2 Current assets Inventories 6,806 1.5 6,754 1.3 Trade and other financial receivables 29,936 6.7 36,520 7.1 Tax assets 85 0.0 375 0.1 Cash and cash equivalents 1,725 0.4 3,317 0.6 Prepaid expenses 12,708 2.8 9,901 1.9 Assets held for sale 9,456 2.1 19,645 3.8 60,716 13.5 76,512 14.8 450,519 100.0 517,967 100.0 148