DHL 1999 Annual Report Download - page 101

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112
Notes on the primary reporting values:
• External revenue is the revenue generated with parties
outside the Group.
• Internal revenue shows the revenue generated with
other corporate divisions. The determination of the
transfer prices for intercompany revenue is oriented
towards the market, applying the arm’s length princi-
ple. Non-marketable services are generally reported at
their actual costs. Additional expenses arising from
Deutsche Post AG’s universal service obligation
(nationwide retail outlet network, delivery on each
workday) and, being a legal successor to Deutsche
Bundespost, its obligation to take over the former
compensation structure are fully allocated to the
MAIL corporate division.
• Segment income and expenses of the FINANCIAL
SERVICES corporate division also include interest
income and interest expenses of the Deutsche Post-
bank Group.
• Segment assets consist of non-current assets (intan-
gible assets, property, plant and equipment, invest-
ments in associates) and current assets (excluding cash
and cash equivalents and marketable securities),includ-
ing receivables arising from financial services. Ac-
quired goodwill is allocated to the corporate divisions.
• Segment liabilities refer to non-interest bearing liabili-
ties and liabilities arising from financial services.
• Segment investments refer to intangible assets (includ-
ing acquired goodwill) and property, plant and
equipment.
• Depreciation and amortization refer to the segment
assets attributed to the individual corporate divisions.
• Other non-cash expenses are mostly expenses for pro-
visions.
Secondary reporting by geographical segments distin-
guishes between the following regions: Germany,
Europe (excl.Germany), the Americas,Asia/Pacific and
other regions.
Notes on the secondary reporting values:
•
External revenues are attributed according to the loca-
tion of the customers. Only revenues generated with
customers outside the Group are accounted for.
•
Segment assets are allocated according to the location
of assets. They cover non-current assets (intangible
assets, property, plant and equipment, investments in
associates) and current assets (excluding cash and
cash equivalents and marketable securities) of the
individual regions as well as acquired goodwill attrib-
uted by the domicile of the respective companies.
•
Segment investments are also attributed according to
the location of the respective assets. They comprise
investments in intangible assets (including acquired
goodwill) and property, plant and equipment.
(7) Net revenue and income from financial services
Net revenue and income from financial services activi-
ties break down as follows:
Notes to the Segment Reporting