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 subsidiary Voxeljet of America Inc., 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’); 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.
The IASB issued a number of new IFRS standards which became effective for the Company’s financial year beginning on January 1, 2014.
The Company applied the new standards and amendments and determined that they have no impact on the interim financial statements.
The interim financial statements as of and for the three and nine months ended September 30, 2014 and 2013 were authorized for issue by the Management Board on November 12, 2014.
| Amendments IAS 32 | 01/2014 | Offsetting Financial Assets and Financial Liabilities | |||
| Various Standards | 01/2014 | Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27) | |||
| IAS 36 | 01/2014 | Amendment Recoverable Amount Disclosures for Non-Financial Assets | |||
| IAS 39 | 01/2014 | Amendment Novation of Derivatives andContinuation of Hedge Accounting | |||
| IFRIC 21 | 01/2014 | Levies | |||
| IAS 19 | 07/2014 | Amendment Defined Benefit Plans: Employee Contributions | |||
| IFRS 14 | 01/2016 | Regulatory Deferral Accounts |
