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Because financial instruments are used, the Group is exposed to the following risks:
The Group started to allocate construction period interest to assets under construction with effect from 2024. A sum of €47 million was capitalised in 2024.
The lump-sum payment for wage increases resulting from making the Railway and Public Transport Pension Fund independent in 1994 is expected to be released up to 2035 and to be credited to the income statement.
Employee benefits include:
The average staffing level was as follows, with personnel expenses in Germany being included in the result from discontinued operations:
The purpose of the provision for reorganisation costs is to cover the costs arising from reorganisation measures.