3. Receivables from Group companies

Amounts owed by Group companies are unsecured subordinated loans.

In € thousands	Interests in Group companies	Receivables from Group companies	Total
Gross value	10,283	125,278	135,561
Accumulated depreciation and impairments	0	0	0
Book value as of June 1, 2023	10,283	125,278	135,561
Movements:
Issued loans	0	67,228	67,228
Conversion share premium to loan	(7,000)	7,000	0
Share in result of participating interests	3,729	0	3,729
Movement in net fair value on investments in equity instruments classified as at fair value through OCI ¹	(40)	0	(40)
Deemed distribution ¹	(516)	0	(516)
Movement legal reserve foreign currency translation	22	0	22
Repayments	0	(14,029)	(14,029)
Book value as of May 31, 2024	6,478	185,477	191,955

Gross value	6,478	185,477	191,955
Accumulated depreciation and impairments	0	0	0
Book value as of May 31, 2024	6,478	185,477	191,955

In € thousands	Interests in Group companies	Receivables from Group companies	Total
Gross value	10,414	118,006	128,420
Accumulated depreciation and impairments	0	0	0
Book value as of June 1, 2022	10,414	118,006	128,420
Movements:
Issued loans	0	15,757	15,757
Conversion share premium to loan	0	0	0
Share in result of participating interests	1,295	0	1,295
Movement in net fair value on investments in equity instruments classified as at fair value through OCI ¹	(471)	0	(471)
Deemed distribution ¹	(945)	0	(945)
Movement legal reserve foreign currency translation	(10)	0	(10)
Repayments	0	(8,485)	(8,485)
Book value as of May 31, 2023	10,283	125,278	135,561

Gross value	10,283	125,278	135,561
Accumulated depreciation and impairments	0	0	0
Book value as of May 31, 2023	10,283	125,278	135,561