{"id":5391,"date":"2025-05-06T15:13:57","date_gmt":"2025-05-06T13:13:57","guid":{"rendered":"https:\/\/geschaeftsbericht-2024.pcc.eu\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/"},"modified":"2025-05-20T08:34:09","modified_gmt":"2025-05-20T06:34:09","slug":"notes-to-the-consolidated-financial-statements","status":"publish","type":"page","link":"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/","title":{"rendered":"Notes to the consolidated financial statements"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5391\" class=\"elementor elementor-5391 elementor-790\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b086c5 e-con-full e-flex e-con e-parent\" data-id=\"6b086c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-35a599c e-con-full e-flex e-con e-child\" data-id=\"35a599c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45bd9aa elementor-widget elementor-widget-n-accordion\" data-id=\"45bd9aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7310\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7310\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Summary of significant accounting and valuation policies <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7310\" class=\"elementor-element elementor-element-10622de e-con-full e-flex e-con e-child\" data-id=\"10622de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ade0a91 elementor-widget elementor-widget-text-editor\" data-id=\"ade0a91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal;\">\n \t<li>General disclosures<\/li>\n \t<li>Changes in accounting policies, and standards and interpretations for which application is not yet mandatory<\/li>\n \t<li>Scope of consolidation<\/li>\n \t<li>Consolidation methods<\/li>\n \t<li>Explanatory notes to the accounting and valuation methods<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a45106 elementor-widget elementor-widget-button\" data-id=\"3a45106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/summary-of-significant-accounting-and-valuation-policies\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7311\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7311\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Notes to individual items of the consolidated statement of income <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7311\" class=\"elementor-element elementor-element-732dbb3 e-con-full e-flex e-con e-child\" data-id=\"732dbb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bff618a elementor-widget elementor-widget-text-editor\" data-id=\"bff618a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal;\" start=\"6\">\n \t<li>Sales revenue<\/li>\n \t<li>Purchased goods and services<\/li>\n \t<li>Other internal costs capitalized<\/li>\n \t<li>Personnel expenses<\/li>\n \t<li>Other operating income<\/li>\n \t<li>Otheroperatingexpenses<\/li>\n \t<li>Result from investments accounted for using the equity method<\/li>\n \t<li>Depreciation and amortization<\/li>\n \t<li>Interest result<\/li>\n \t<li>Foreign currency translation result<\/li>\n \t<li>Taxes on income \/ Tax expense<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4e3d1e elementor-widget elementor-widget-button\" data-id=\"b4e3d1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/notes-to-individual-items-of-the-consolidated-statement-of-income\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7312\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7312\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Segment report <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7312\" class=\"elementor-element elementor-element-f512131 e-con-full e-flex e-con e-child\" data-id=\"f512131\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c3f692 elementor-widget elementor-widget-text-editor\" data-id=\"6c3f692\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal;\" start=\"17\">\n \t<li>Business segment report<\/li>\n \t<li>Regional report<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c5df1e elementor-widget elementor-widget-button\" data-id=\"6c5df1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/segment-report\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7313\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7313\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Notes to individual items of the consolidated balance sheet <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7313\" class=\"elementor-element elementor-element-255631f e-con-full e-flex e-con e-child\" data-id=\"255631f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-87707af elementor-widget elementor-widget-text-editor\" data-id=\"87707af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal;\" start=\"19\">\n \t<li>Intangible assets<\/li>\n \t<li>Property, plant and equipment<\/li>\n \t<li>Right-of-use assets<\/li>\n \t<li>Non-current financial assets<\/li>\n \t<li>Other non-current financial assets<\/li>\n \t<li>Inventories<\/li>\n \t<li>Trade accounts receivable<\/li>\n \t<li>Other receivables and other assets<\/li>\n \t<li>Equity<\/li>\n \t<li>Minority interests<\/li>\n \t<li>Hybrid capital<\/li>\n \t<li>Provisions for pensions and similar obligations<\/li>\n \t<li>Other provisions<\/li>\n \t<li>Financial liabilities<\/li>\n \t<li>Other liabilities<\/li>\n \t<li>Deferred taxes<\/li>\n \t<li>Additional disclosures relating to financial instruments<\/li>\n \t<li>Leases<\/li>\n \t<li>Contingent liabilities and other financial commitments<\/li>\n \t<li>Statement of cash flows and capital structure management financial statements<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed397b0 elementor-widget elementor-widget-button\" data-id=\"ed397b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/notes-to-individual-items-of-the-consolidated-balance-sheet\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-7314\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-7314\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Other disclosures <\/div><\/span>\n\t\t\t\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-7314\" class=\"elementor-element elementor-element-6d17702 e-con-full e-flex e-con e-child\" data-id=\"6d17702\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ba2879f elementor-widget elementor-widget-text-editor\" data-id=\"ba2879f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol style=\"list-style-type: decimal;\" start=\"39\">\n \t<li>Related party disclosures<\/li>\n \t<li>Alternative performance measures<\/li>\n \t<li>Corporate bodies<\/li>\n \t<li>Events after the reporting date<\/li>\n \t<li>Miscellaneous<\/li>\n \t<li>Schedule of shareholdings in accordance with Section 313 (2) HGB (German Commercial Code) <\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b41e57 elementor-widget elementor-widget-button\" data-id=\"9b41e57\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/en\/consolidated-financial-statements\/notes-to-the-consolidated-financial-statements\/other-disclosures\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Summary of significant accounting and valuation policies\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"General disclosures\\n \\tChanges in accounting policies, and standards and interpretations for which application is not yet mandatory\\n \\tScope of consolidation\\n \\tConsolidation methods\\n \\tExplanatory notes to the accounting and valuation methods\\n\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tRead more\"}},{\"@type\":\"Question\",\"name\":\"Notes to individual items of the consolidated statement of 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individual items of the consolidated balance sheet\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Intangible assets\\n \\tProperty, plant and equipment\\n \\tRight-of-use assets\\n \\tNon-current financial assets\\n \\tOther non-current financial assets\\n \\tInventories\\n \\tTrade accounts receivable\\n \\tOther receivables and other assets\\n \\tEquity\\n \\tMinority interests\\n \\tHybrid capital\\n \\tProvisions for pensions and similar obligations\\n \\tOther provisions\\n \\tFinancial liabilities\\n \\tOther liabilities\\n \\tDeferred taxes\\n \\tAdditional disclosures relating to financial instruments\\n \\tLeases\\n \\tContingent liabilities and other financial commitments\\n \\tStatement of cash flows and capital structure management financial statements\\n\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\n\\t\\t\\t\\t\\t\\t\\t\\t\\tRead 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target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"425\" height=\"103\" src=\"https:\/\/geschaeftsbericht-2025.pcc.eu\/wp-content\/uploads\/2025\/04\/PCC-Geschaeftsbericht-2024-newsletter-icon-blue.svg\" class=\"attachment-full size-full wp-image-4970\" alt=\"\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Summary of significant accounting and valuation policies General disclosures Changes in accounting policies, and standards and interpretations for which application is not yet mandatory Scope of consolidation Consolidation methods Explanatory notes to the accounting and valuation methods Read more Notes to individual items of the consolidated statement of income Sales revenue Purchased goods and services 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