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New accounting standards and interpretations

The following standards and interpretations that were revised or newly-issued by the IASB (International Accounting Standards Board) or the IFRS Interpretations Committee (IFRS IC), as adopted by the Commission of the European Union, were applicable for the first time beginning with the 2015 financial year:

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IFRIC 21 (2013): “Levies”
Annual Improvements to IFRSs 2011-2013 Cycle (2013)

The first-time application of the new or revised standards in the financial year did not give rise to any effects on the presentation of the Haniel Group’s net assets, financial position, and results of operations.