Start > Financial Statements > Notes to the Financial Statement
1.2 Summary of significant accounting policies
- 02_Accounting policies
- 03_Scope of consolidated financial statements
- 04_Basis of consolidation
- 05_Disclosures on material acquisitions in the consolidated financial statements
- 06_Foreign currency translation
- 07_Financial instruments: recognition and measurement (IAS 39)
- 08_Hedge Accounting
- 09_Cash and cash equivalents
- 10_Assets held for trading
- 11_Financial assets designated at fair value through profit or loss
(fair value option) - 12_Loans and advances to banks and customers
- 13_Allowances for loan losses
- 14_Non-current financial assets
- 15_Investments accounted for using the equity method
- 16_Property, plant and equipment
- 17_Intangible assets
- 18_Leases
- 19_Other assets
- 20_Non-current assets held for sale
- 21_Liabilities held for trading
- 22_Liabilities
- 23_Employee benefits
- 24_Other provisions
- 25_Other liabilities
- 26_Taxes
- 27_Trust activities
- 28_Contingent liabilities
2. Notes to the consolidated income statement
- 29_Net interest income
- 30_Share of the profit or loss of associates and joint ventures accounted for using the equity method
- 31_Allocation to provision for loan losses
- 32_Net commission income
- 33_Net trading income
- 34_Result from hedge accounting
- 35_Result from the fair value option
- 36_Net income / (loss) from non-current financial assets
- 37_Administrative expenses
- 38_Other operating income and expenses, net
- 39_Income taxes
- 40_Segment reporting
3. Notes to the consolidated balance sheet
- 41_Cash and cash equivalents
- 42_Assets held for trading
- 43_Positive fair values from hedge accounting
- 44_Financial assets designated at fair value through profit or loss
(fair value option) - 45_Loans and advances to banks
- 46_Loans and advances to customers
- 47_Lending volume
- 48_Allowances for loan losses
- 49_Credit risk concentration
- 50_Non-current financial assets
- 51_Investments accounted for using the equity method
- 52_Property, plant and equipment
- 53_Statement of changes in non-current assets
- 54_Intangible assets
- 55_Income tax assets
- 56_Other assets
- 57_Non-current assets held for sale
- 58_Liabilities held for trading
- 59_Negative fair values from hedge accounting
- 60_Deposits from banks
- 61_Deposits from customers
- 62_Debt securities
- 63_Provisions
- 64_Income tax liabilities
- 65_Other liabilities
- 66_Subordinated capital
- 67_Equity
- 68_Fair values of financial instruments
- 69_Maturity structure (according to residual maturities)
- 70_Derivative transactions
- 71_Repurchase agreements with a buy-back commitment
(echte Pensionsgeschäfte) - 72_Securities lending
4. Notes to the consolidated cash flow statement
- 73_Trust activities
- 74_Off-balance sheet liabilities
- 75_Letters of comfort
- 76_Investment funds managed on behalf of unit holders
- 77_Subordinated assets
- 78_Assets pledged as collateral
- 79_Collateral received
- 80_Employees
- 81_Related party disclosures
- 82_Extraordinary events after the balance sheet date
- 83_Scope of consolidated financial statements
- 84_List of shareholdings
- 85_Fees paid to the auditor
- 86_Annual Report publication date
- 87_Boards and committees
- 88_Membership of the personally liable partners on supervisory boards and other supervisory bodies
- 89_Appropriation of profit
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