SEC Form 20-F - Deutsche Bank Annual Report 2012

Deutsche Bank
Annual Report 2010 on Form 20-F
iv iii
Significant Changes – 122
Item 9: The Offer and Listing – 123
Offer and Listing Details – 123
Plan of Distribution – 124
Selling Shareholders – 125
Dilution – 125
Expenses of the Issue – 125
Item 10: Additional Information – 126
Share Capital – 126
Memorandum and Articles of Association – 126
Material Contracts – 126
Exchange Controls – 126
Taxation – 127
Dividends and Paying Agents – 131
Statement by Experts – 131
Documents on Display – 131
Subsidiary Information test – 131
Item 11: Quantitative and Qualitative Disclosures about Credit, Market and Other Risk – 132
Risk Management Executive Summary – 132
Risk and Capital Management – 133
Risk and Capital Strategy – 136
Categories of Risk – 136
Risk Management Tools – 139
Credit Risk – 140
Market Risk – 164
Operational Risk – 174
Liquidity Risk at Deutsche Bank Group (excluding Postbank) – 178
Capital Management – 185
Balance Sheet Management – 187
Overall Risk Position – 188
Item 12: Description of Securities other than Equity Securities – 189
PART II – 190
Item 13: Defaults, Dividend Arrearages and Delinquencies – 190
Item 14: Material Modifications to the Rights of Security Holders and Use of Proceeds – 190
Item 15: Controls and Procedures – 191
Disclosure Controls and Procedures – 191
Management’s Annual Report on Internal Control over Financial Reporting – 191
Report of Independent Registered Public Accounting Firm – 191
Change in Internal Control over Financial Reporting – 193
Item 16A: Audit Committee Financial Expert – 193
Item 16B: Code of Ethics – 194
Item 16C: Principal Accountant Fees and Services – 195
Item 16D: Exemptions from the Listing Standards for Audit Committees – 196
Item 16E: Purchases of Equity Securities by the Issuer and Affiliated Purchasers – 197
Item 16F: Change in Registrant’s Certifying Accountant – 198
Item 16G: Corporate Governance – 199
PART III – 203
Item 17: Financial Statements – 203
Item 18: Financial Statements – 203
Item 19: Exhibits – 203
Signatures – 204
Financial Statements – F-2
Supplemental Financial Information – S-1