Supplementary Management Report on the Separate Financial Statements of Fraport AG
The management report of Fraport AG and the Group management report are combined. The most important financial perfor-mance indicators used for managing Fraport AG and other important financial and strategic non-financial key figures are described in the “Control System” section. The development of the strategic non-financial key figures is reported in the “Control System,” “Employees,” “Non-Financial Key Figures,” and “Combined Non-Financial Statement” sections.
The explanatory notes below are based on the annual financial statements of Fraport AG, drawn up in accordance with the German Commercial Code (“HGB”) and the German Stock Corporation Act (“AktG”). This results in differences in accounting policies com-pared to the consolidated financial statements in accordance with IFRS, mainly related to non-current assets and provisions. In connection with the operation of its own energy supply network, Fraport AG is obliged to prepare separate business statements in accordance with the requirements of Section 6b of the German Energy Industry Act (EnWG). The regulations are applied in ac-cordance with the requirements of the Federal Network Agency in the 2024 annual financial statements.