entire - Deutsche Bank Annual Report 2012

Deutsche Bank 02 – Consolidated Financial Statements 157
Financial Report 2010 Notes to the Consolidated Financial Statements
Notes to the Consolidated Financial Statements
Notes to the Consolidated Financial Statements
01 – Significant Accounting Policies – 158
02 – Critical Accounting Estimates – 188
03 – Recently Adopted and New Accounting Pronouncements – 196
04 – Acquisitions and Dispositions – 198
05 – Business Segments and Related Information – 216
Notes to the Consolidated Income Statement
06 – Net Interest Income and Net Gains (Losses) on Financial Assets/Liabilities at Fair Value through Profit or Loss – 228
07 – Commissions and Fee Income – 230
08 – Net Gains (Losses) on Financial Assets Available for Sale – 231
09 – Other Income – 231
10 – General and Administrative Expenses – 232
11 – Earnings per Common Share – 232
Notes to the Consolidated Balance Sheet
12 – Financial Assets/Liabilities at Fair Value through Profit or Loss – 235
13 – Amendments to IAS 39 and IFRS 7, “Reclassification of Financial Assets” – 238
14 – Financial Instruments carried at Fair Value – 240
15 – Fair Value of Financial Instruments not carried at Fair Value – 254
16 – Financial Assets Available for Sale – 257
17 – Equity Method Investments – 258
18 – Loans – 260
19 – Allowance for Credit Losses – 261
20 – Derecognition of Financial Assets – 262
21 – Assets Pledged and Received as Collateral – 263
22 – Property and Equipment – 264
23 – Leases – 265
24 – Goodwill and Other Intangible Assets – 267
25 – Assets Held for Sale – 278
26 – Other Assets and Other Liabilities – 282
27 – Deposits – 283
28 – Provisions – 284
29 – Other Short-Term Borrowings – 288
30 – Long-Term Debt and Trust Preferred Securities – 289
Additional Notes
31 – Common Shares – 290
32 – Share-Based Compensation Plans – 291
33 – Employee Benefits – 296
34 – Income Taxes – 303
35 – Derivatives – 307
36 – Regulatory Capital – 309
37 – Related Party Transactions – 314
38 – Information on Subsidiaries – 317
39 – Insurance and Investment Contracts – 319
40 – Current and Non-Current Assets and Liabilities – 322
41 – Supplementary Information to the Consolidated Financial Statements according to Section 315a HGB – 324
42 – Shareholdings – 326