9. Capitalised own production

Hours worked that are directly attributed to own investment projects are deducted from total operating expenses as capitalised own production. With effect from the 2023 financial statements, this applies not only to internal staff but also to hired-in workers. As a result, the external staff costs are presented gross in 6 Personnel expenses . The comparative figures have been adjusted accordingly.

Capitalised own production increased compared to the previous year by € 33 million to € 262 million. The increase is in line with the rising level of investment.