Annual Report 2001 - Landesbank Berlin

Balance of other income and expenditure: taxes irrespective of income and various
compensation claims are posted here for the first time in 2001.
Risk provisioning: in the Interest Rate Management segment, realised valuation
earnings losses from securities in the liquidity reserve in particular are shown in
2001. In the previous year, the write-back of section 340f HGB reserves was primarily
reported here.
Result from financial investments: depreciation on various companies, which are
not allocated to any business area, is responsible for the reported losses.
Balance of other items: losses taken over from IBAG and IBG as well as various
property companies are the key components here; however, for IBAG and IBG,
these will be eliminated within the Group.
34 INTEREST RATE MANAGEMENT