Financial statements CONSOLIDATED FINANCIAL STATEMENTS 63 Income statement 64 Balance sheet 65 Equity 65 Cash flow 66 Notes APPENDICES 73 Appendix 1 Value Chain Estimation 74 Appendix 2 ESG Accounting Principles 78 Appendix 3 Financial Accounting Principles 81 Appendix 4 Glossary Reports and other disclosures MANAGEMENT’S AND AUDITOR’S REPORTS 82 Board of Directors’ and Executive Board’s report 83 Independent auditor’s report on financial statements
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