DHL 2014 Annual Report Download - page 138

133 INCOME STATEMENT
134 STATEMENT OF COMPREHENSIVE INCOME
135 BALANCE SHEET
136 CASH FLOW STATEMENT
137 STATEMENT OF CHANGES IN EQUITY
138 NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS OF DEUTSCHE POST AG
138 BASIS OF PREPARATION
138 1 – Basis of accounting
138 2 – Consolidated group
142 3 – Significant transactions
142 4 – Adjustment of prior-period amounts
144 5 – New developments in international accounting under  s
146 6 – Currency translation
147 7 – Accounting policies
154 8 – Exercise of judgement in applying the accounting policies
155 9 – Consolidation methods
156 SEGMENT REPORTING
156 10 – Segment reporting
159 INCOME STATEMENT DISCLOSURES
159 11 – Revenue
159 12 – Other operating income
159 13 – Materials expense
160 14 – Staff costs / employees
160 15 – Depreciation, amortisation and impairment losses
161 16 – Other operating expenses
161 17 – Net income from investments accounted for
using the equity method
161 18 – Net finance costs
161 19 – Income taxes
163 20 – Consolidated net profit for the period
163 21 – Non-controlling interests
163 22 – Earnings per share
163 23 – Dividend per share
C
CONSOLIDATED FINANCIAL STATEMENTS
164 BALANCE SHEET DISCLOSURES
164 24 – Intangible assets
166 25 – Property, plant and equipment
167 26 – Investment property
168 27 – Investments accounted for using the equity method
169 28 – Non-current financial assets
169 29 – Other non-current assets
169 30 – Deferred taxes
170 31 – Inventories
170 32 – Current financial assets
170 33 – Trade receivables
170 34 – Other current assets
170 35 – Income tax assets and liabilities
171 36 – Cash and cash equivalents
171 37 – Assets held for sale and liabilities associated
with assets held for sale
172 38 – Issued capital and purchase of treasury shares
174 39 – Capital reserves
174 40 – Other reserves
176 41 – Retained earnings
176 42 – Equity attributable to Deutsche Post  shareholders
176 43 – Non-controlling interests
178 44 – Provisions for pensions and similar obligations
186 45 – Other provisions
187 46 – Financial liabilities
189 47 – Other liabilities
190 48 – Trade payables
190 CASH FLOW DISCLOSURES
190 49 – Cash flow disclosures
192 OTHER DISCLOSURES
192 50 – Risks and financial instruments of the Group
205 51 – Contingent liabilities
205 52 – Other financial obligations
205 53 – Litigation
206 54 – Share-based payment
209 55 – Related party disclosures
212 56 – Auditor’s fees
212 57 – Exemptions under the  and local foreign legislation
213 58 – Declaration of Conformity with the German Corporate
Governance Code
213 59 – Significant events after the reporting date
213 RESPONSIBILITY STATEMENT
214 INDEPENDENT AUDITOR’S REPORT