Investor Relations - Basic principles&methods

Fundamental information

DB Group provide services in the fields of passenger transport, transport and logistics, and operate an extensive rail infrastructure which is also available to non-Group users on a non-discriminatory basis.

Structure of the balance sheet and the income statement

Assets and liabilities are stated in the balance sheet either as current or non-current items.

Special items in internal reporting

The special items consist of issues which are of an exceptional nature.

Principles of preparing financial statements

The consolidated financial statements are prepared on the basis of section 315a HGB and in accordance with the IFRS as applied in the EU and their interpretation by the International Financial Reporting Interpretations Committee.

Principles underlying the cfs

After due consideration is given to the following issues, the financial information presented for the year under review is comparable with the financial information for the previous year: