(4) Subsequent events
The Group is currently coordinating with the employee representatives a program to continuously improve processes and align the Group functions more closely with the businesses. The implementation of this efficiency program is to start in fiscal 2023 and is likely to adversely impact profit before tax in a low three-digit million euro amount.
Subsequent to the balance sheet date, no further events of special importance occurred that could have a material impact on the net assets, financial position, or results of operations.