Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) Depreciation, amortization, and impairment of intangible assets and of property, plant, and equipment Impairment of goodwill Earnings Before Interest and Taxes (EBIT) Financial result Retained earnings and other reserves Contract liabilities from sales recognized over time Contract liabilities from sales recognized at a point in time Payments made for bank loans, other financial liabilities, and lease liabilities Changes in consolidation scope Valuation allowance