DHL 2015 Annual Report Download - page 138

CONSOLIDATED FINANCIAL STATEMENTS
C
129 INCOME STATEMENT
130 STATEMENT OF COMPREHENSIVE
INCOME
131 BALANCE SHEET
132 CASH FLOW STATEMENT
133 STATEMENT OF CHANGES IN EQUITY
134 NOTES TO THE CONSOLIDATED
FINANCIALSTATEMENTS OF
DEUTSCHE POST AG
134 BASIS OF PREPARATION
134 1 – Basis of accounting
134 2 – Consolidated group
136 3 – Significant transactions
136 4 – Adjustment of prior-period amounts
137 5 – New developments in international accounting under s
139 6 – Currency translation
139 7 – Accounting policies
146 8 – Exercise of judgement in applying the accounting policies
147 9 – Consolidation methods
148 SEGMENT REPORTING
148 10 – Segment reporting
151 INCOME STATEMENT DISCLOSURES
151 11 – Revenue
151 12 – Other operating income
152 13 – Materials expense
152 14 – Staff costs / employees
153 15 – Depreciation, amortisation and impairment losses
153 16 – Other operating expenses
153 17 – Net income from investments accounted for using
the equity method
154 18 – Net finance costs
154 19 – Income taxes
155 20 – Consolidated net profit for the period
155 21 – Non-controlling interests
155 22 – Earnings per share
155 23 – Dividend per share
156 BALANCE SHEET DISCLOSURES
156 24 – Intangible assets
158 25 – Property, plant and equipment
159 26 – Investment property
159 27 – Investments accounted for using the equity method
160 28 – Financial assets
161 29 – Other assets
161 30 – Deferred taxes
162 31 – Inventories
162 32 – Trade receivables
162 33 – Income tax assets and liabilities
162 34 – Cash and cash equivalents
162 35 – Assets held for sale and liabilities associated with
assets heldfor sale
163 36 – Issued capital and purchase of treasury shares
165 37 – Capital reserves
165 38 – Other reserves
166 39 – Retained earnings
167 40 – Equity attributable to Deutsche Post  shareholders
167 41 – Non-controlling interests
168 42 – Provisions for pensions and similar obligations
177 43 – Other provisions
178 44 – Financial liabilities
180 45 – Other liabilities
180 46 – Trade payables
181 CASH FLOW DISCLOSURES
181 47 – Cash flow disclosures
183 OTHER DISCLOSURES
183 48 – Risks and financial instruments of the Group
194 49 – Contingent liabilities
194 50 – Other financial obligations
195 51 – Litigation
196 52 – Share-based payment
198 53 – Related party disclosures
201 54 – Auditor’s fees
201 55 – Exemptions under the  and local foreign legislation
203 56 – Declaration of Conformity with the German
Corporate Governance Code
203 57 – Significant events after the reporting date and
other disclosures
203 RESPONSIBILITY STATEMENT
204 INDEPENDENT AUDITOR’S REPORT