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Deutsche bahn group
Notes to the consolidated interim
financial statements
Basic Principles and Methods
The unaudited abbreviated interim financial statements for the period ending June 30, 2010 have been
prepared in accordance with the International Financial Reporting Standards (IFRS), as applicable in
the EU and as interpreted by the International Financial Reporting Interpretations Committee (IFRIC).
Due consideration has been given to IAS 34 (Interim Financial Reporting). The accounting principles
used as the basis for the consolidated financial statements for 2009 have been consistently applied for
these inter im financial statements.
The following comments are applicable with regard to the following new standards, interpretations
and modifications of the I A S / I F R S standards which are the subject of mandatory adoption within the
reporting period. We refer to the comments in the section “Principles of preparing financial statements”
made in our 2009 Annual Report.
IAS 27: Consolidated and Separate Financial Statements (revised January 2008; applicable for
reporting periods starting July 1, 2009)
I A S 39: Changes to IAS 39 Financial Instruments: Recognition and Measurement: Eligible Underlyings
(revised July 2008; applicable for reporting periods starting July 1, 2009)
IFRS 1: First-time Adoption of the International Financial Reporting Standards (revised November 2008;
applicable for reporting periods starting July 1, 2009)
IFRS 1: Changes to IFRS 1 First-time Adoption of the International Financial Reporting Standards:
Additional Exemptions for First-time Adopters (revised July 2009; applicable for reporting periods
starting January 1, 2010)
IFRS 2: Group Cash-settled Share-based Payment Transactions Amendments to IFRS 2 Share-based
payment (revised June 2009; applicable for reporting periods starting January 1, 2010)
I F R S 3: Business Combinations (revised January 2008; applicable for business combinations for which
the time of acquisition is after July 1, 2009)
Improvements to IFRS 2009: Improvements to IFRS (published April 2009; applicable for reporting
periods starting January 1, 2010)
IFRIC 12: Service Concession Arrangements (published November 2006; applicable for reporting
periods starting March 29, 2009)
I F R I C 15: Agreements for the Construction of Real Estate (published July 2008: applicable for reporting
periods starting January 1, 2010)
IFRIC 16: Hedges of a Net Investment in a Foreign Operation (published July 2008; applicable for
reporting periods starting June 30, 2009)
IFRIC 17: Distributions of Non-Cash Assets to Owners (published November 2008; applicable for
reporting periods starting November 1, 2009)
IFRIC 18: Transfer of Assets from Customers (published January 2009; applicable for reporting
periods starting November 1, 2009)