(27) Exchange rate risk

As at 30 June 2022, Borussia Dortmund had a financial liability amounting to GBP 5,000 thousand that is exposed to exchange rate risk. In order to fully hedge the currency risk, a EUR/GBP currency forward with a matching maturity and a notional volume of GBP 5,000 thousand has been entered into, which is not part of an IFRS 9 hedge accounting relationship. As at the end of the reporting period, the fair value of the currency forward amounted to EUR 252 thousand and is recognised under other financial assets. Due to the congruence with the hedged item, there is no effect on OCI in the consolidated statement of comprehensive income.

5th match day / 19.09.2021

BVB - Union Berlin 4:2

Sporting Highlights