The annual financial statements included in consolidation have been prepared on the basis of uniform accounting policies as of 30 September 2009.

Subsidiaries are fully consolidated upon acquisition, i.e. from the time at which the Group gains control. Their inclusion in the consolidated financial statements ends as soon as they are no longer controlled by the parent company. Capital consolidation is performed using the purchase method. This involves the costs of acquisition relating to the business combination being allocated to the identifiable assets acquired and the identifiable liabilities and contingent liabilities assumed on the basis of their fair values upon acquisition. Any remaining credit difference is reported under intangible assets as goodwill. Capitalised goodwill is not subject to scheduled amortisation, but is rather tested for impairment once a year or if there are any indications of impairment. Goodwill remaining upon deconsolidation is accounted for in the proceeds on disposal. Any debit differences arising are recognised directly through profit or loss.

Minority interests represent the share of earnings and net assets not attributable to the Group. Minority interests are recognised separately in the consolidated income statement and consolidated balance sheet. In the consolidated balance sheet, they are recognised within equity, separately from the equity attributable to shareholders in the parent company. Where the capital does not qualify as equity under IFRS, the minority interests acquired are recognised as debt capital. This debt capital is measured in line with the respective contractual terms.

Receivables and liabilities have been offset against each other, as have income and expenses between consolidated companies. Material intercompany results have also been eliminated.

The proportionate consolidation of joint ventures is performed in accordance with the same principles. Interests in associates are accounted for using the equity method.

Shareholdings in companies not included by way of full or proportionate consolidation or by application of the equity method have been accounted for pursuant to IAS 39 (2008).