Participation report

As usual, the current investment report for 2024 provides comprehensive information on the relevant key economic data of companies with municipal shareholdings. All companies in which the City of Offenbach am Main holds a direct or indirect stake of at least 20 percent were included in the analysis. For the first time, the 2024 Investment Report also includes reports on the special-purpose associations, the Hessisches Ried Water Association and the Offenbach Community Foundation. This addition of further company forms is in accordance with the new legal requirements of Section 123a (3) of the Hessian Municipal Code.

The first part of the report provides concise information on the respective areas of activity, task fulfillment and bodies of the individual companies. The second part then contains the aforementioned information on the economic situation of the company, both in words and in figures. It is particularly important for the financial situation of the City of Offenbach that the city's holdings operate efficiently and contribute to relieving the burden on the city's budget by fulfilling their tasks. For this reason, the impact on the municipal budget is also described for each company. The third section presents the framework conditions for future development (opportunities and risks).

In order to provide an even quicker overview of the relevant key figures, the "Facts and figures 2024" section is again included this year. This provides a condensed presentation of the economic performance of the municipal holdings and municipal enterprises. Readers can see the most important data transparently and clearly at a glance.

The report is based on the companies' audited annual financial statements for the 2024 financial year and therefore provides a retrospective assessment of the performance and limitations of the companies covered here as at December 31, 2024.