The consolidated financial statements for 2008 and the quarterly reports are prepared in accordance with the International Financial Reporting Standards (IFRS) and the interpretations of the International Financial Reporting Interpretations Committee (IFRIC) as applicable in the European Union (EU). The commercial law provisions of Sec. 315a Para. 1 of the German Commercial Code (HGB) have also been applied. All mandatory standards and interpretations for the 2008 financial year were respected.