[14] Earnings per share Audited

Basic earnings per share are calculated by dividing the net profit after minority interest by the weighted average number of theoretical shares outstanding. The use of a theoretical number of shares takes into account the fact that the general partner’s capital is not represented by shares. The share capital of € 168.0 million is divided into 64,621,126 shares. Accordingly, the general partner’s capital of € 397.2 million is divided into 152,767,813 theoretical shares. Overall, the total capital thus amounts to € 565.2 million or 217,388,939 theoretical shares.

As of December 31, 2009 there were no potentially dilutive shares.