voxeljet AG Reports Financial Results for Q2 2014


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.

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 and Continuation 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

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