DHL 2008 Annual Report Download - page 130

127 INCOME STATEMENT
128 BALANCE SHEET
129 CASH FLOW STATEMENT
130 STATEMENT OF CHANGES IN EQUITY
131 SEGMENT REPORTING
132 NOTES
1 Basis of accounting 132
2 Consolidated group 132
3 Signifi cant transactions 135
4 New developments in international
accounting under IFRS 136
5 Restatements of prior-period amounts 138
6 Currency translation 138
7 Accounting policies 138
8 The exercise of judgement in applying
the accounting policies 144
9 Consolidation methods 145
10 Segment reporting disclosures 146
Income statement disclosures
11 Revenue 148
12 Other operating income 148
13 Materials expense 149
14 Staff costs / employees 149
15 Depreciation, amortisation and
impairment losses 150
16 Other operating expenses 150
17 Net income from associates 151
18 Net other fi nance costs 151
19 Income taxes 151
20 Profi t / loss from continuing operations 152
21 Profi t / loss from discontinued operations 152
22 Consolidated net profi t / loss for the period 152
23 Minorities 152
24 Earnings per share 152
25 Dividend per share 152
Balance sheet disclosures
26 Intangible assets 153
27 Property, plant and equipment 155
28 Investment property 156
29 Non-current fi nancial assets 156
30 Other non-current assets 156
31 Deferred taxes 157
32 Inventories 157
33 Income tax assets and obligations 158
34 Receivables and other assets 158
35 Receivables and other securities from
fi nancial services 158
36 Financial instruments 159
37 Cash and cash equivalents 159
38 Assets held for sale and liabilities associated
with assets held for sale 159
39 Issued capital 160
40 Other reserves 161
41 Retained earnings 162
42 Equity attributable to Deutsche Post AG
shareholders 162
43 Minority interest 162
44 Provisions for pensions and other
employee benefi ts 162
45 Other provisions 169
46 Financial liabilities 170
47 Other liabilities 172
48 Trade payables 172
49 Liabilities from fi nancial services 172
Cash fl ow disclosures
50 Cash fl ow disclosures 173
Other disclosures
51 Financial instruments 175
52 Contingent liabilities 188
53 Other fi nancial obligations 188
54 Litigation 189
55 Share-based remuneration 190
56 Related-party disclosures 192
57 Signifi cant subsidiaries, joint ventures and
associates 195
58 Auditor’s fees 196
59 Making use of Section 264 (3) HGB 196
60 Declaration of Conformity with the German
Corporate Governance Code 196
61 Signifi cant events after the balance sheet date 196
62 Miscellaneous 197
63 Additional information: consolidated fi nancial
statements including the Deutsche Postbank Group
at equity (Postbank at equity) 197
199 RESPONSIBILITY STATEMENT
200 AUDITOR’S REPORT