IKB Deutsche Industriebank Aktiengesellschaft IKB FINANCE B.V.

Trend Information
Save as disclosed in this Prospectus there has been no adverse change in the prospects of IKB AG
since 31 March 2005.
Information on known trends, uncertainties, demands, commitments or events that are reasonably
likely to have a material effect on IKB AG’s prospects:
IKB Group’s change in accounting from German Commercial Code (HGB) to IFRS will take place as
from 31 March 2006.
IKB AG will continue to expand its investments in international loan portfolios and will continue to
pursue its strategy of investing mainly in portfolios comprising AAA- to A-rated exposures.
IKB Group will continue its securitisation transactions for risk and capital management and diversification
reasons.
The long-term unsecured senior debt of IKB AG has been assigned a rating of AA3 by Moody’s and
A+ by Fitch (stable outlook).
Administrative, Management and Supervisory Bodies
Like all German stock corporations, IKB AG has a two-tier board system. The Board of Directors (Vorstand)
is responsible for the management of IKB AG and the representation of IKB AG vis-à-vis third
parties, while the Supervisory Board (Aufsichtsrat) appoints and removes the members of the Board
of Directors and supervises the activities of the Board of Directors. The Supervisory Board may not
make management decisions, but under the Articles of Association (Satzung) of IKB AG, the Board of
Directors must obtain the approval of the Supervisory Board for certain actions.
In accordance with the German Works Constitution Act of 1952 (Betriebsverfassungsgesetz 1952), two
thirds of IKB AG’s Supervisory Board consist of representatives elected by the shareholders and one
third consists of representatives elected by the employees. Members are elected for three-year terms,
and re-election is possible. The members of the Supervisory Board elect the chairman and the deputy
chairman of the Supervisory Board. The chairman, who is typically a representative of the shareholders,
has the deciding vote in the event of a deadlock.
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