[15] Earnings per share Audited

Basic earnings per share are calculated by dividing the net profit after non-controlling 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 EUR 168.0 million is divided into 64,621,126 shares. Accordingly, the general partner’s capital of EUR 397.2 million is divided into 152,767,813 theoretical shares. Overall, the total capital thus amounts to EUR 565.2 million or 217,388,939 theoretical shares outstanding.

As of December 31, 2010 there were no potentially dilutive shares.