voxeljet AG Reports Financial Results for Q1 2015

NOTES TO THE INTERIM FINANCIAL STATEMENTS

1. Preparation of financial statements

Our consolidated interim financial statements include the accounts of voxeljet AG, which is listed on the New York Stock Exchange, and its wholly-owned subsidiaries Voxeljet of America Inc. and voxeljet UK Ltd., which are collectively referred to herein as the ‘Group’ or the ‘Company.’

Our consolidated interim financial statements were prepared in compliance with all applicable measurement and presentation rules contained in International Financial Reporting Standards (‘IFRS’) as set forth by the International Accounting Standards Board (‘IASB’) and Interpretations of the IFRS Interpretations Committee (‘IFRIC’). The designation IFRS also includes all valid International Accounting Standards (‘IAS’); and the designation IFRIC also includes all valid interpretations of the Standing Interpretations Committee (‘SIC’). Specifically, these financial statements were prepared in accordance with the disclosure requirements and the measurement principles for interim financial reporting purposes specified by IAS 34.

   
Standard Effective date Descriptions
IFRS 10, IAS 28 01/2016 Amendment Sale or Contribution of Assets between Investor and its Associate or Joint Venture
IFRS 10,12, IAS 28 01/2016 Amendments Investment Entities
IFRS 14 01/2016 Regulatory Deferral Accounts
IAS 1 01/2016 Amendment Disclosure Initiative
IAS 16, IAS 38 01/2016 Property, Plant and Equipment
IFRS 11 01/2016 Amendment Accouting for Acquisitions of Interests in Joint Operations
IAS 27 01/2016 Amendment Equity Method in Separate Financial Statements
IAS 16, IAS 41 01/2016 Amendment Agriculture: Bearer Plants
Improvements to IFRS (2012- 2014) 01/2016 IFRS 5, 7, IAS 19, 34
IAS 38 01/2016 Amendments Clarification of Acceptable Methods of Depreciation and Amortisation
 

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