2018 Integrated Report – On track towards a better Railway

Notes to the consolidated financial statements

Notes to the consolidated financial statements

Segment information according to segments

Information by regions

Basic principles and methods

Fundamental information
Principles of preparing financial statements
Structure of the balance sheet and the income statement
Principles underlying the consolidated financial statements

Notes to the statement of income

(1) Revenues
(2) Inventory changes and internally produced and capitalized assets
(3) Other operating income
(4) Cost of materials
(5) Personnel expenses and employees
(6) Depreciation and impairments
(7) Other operating expenses
(8) Result from investments accounted for using the equity method
(9) Net interest income
(10) Other financial result
(11) Taxes on income
(12) Earnings per share

Notes to the balance sheet

(13) Property, plant and equipment
(14) Intangible assets
(15) Investments accounted for using the equity method
(16) Deferred taxes
(17) Available-for-sale financial assets
(18) Inventories
(19) Receivables and other assets
(20) Income tax receivables
(21) Derivative financial instruments
(22) Cash and cash equivalents
(23) Held-for-sale assets
(24) Subscribed capital
(25) Reserves
(26) Retained earnings
(27) Non-controlling interests
(28) Financial debt
(29) Other liabilities
(30) Income tax liabilities
(31) Additional disclosures relating to the financial instruments
(32) Pension obligations
(33) Other provisions
(34) Deferred items

Notes to the statement of cash flows

Cash flow from operating activities
Cash flow from investing activities
Cash flow from financing activities

Notes to the segment information

Explanations concerning the information by regions
Information concerning major customers

Risk management and derivative financial instruments 

Management of financial and energy price risks
Interest rate risks
Foreign currency risks
Energy price risks
Counterparty default risk of interest, currency and energy derivatives
Liquidity risk

Other disclosures

(35) Contingent receivables and liabilities, and guarantee obligations
(36) Other financial obligations
(37) Structured companies
(38) Infrastructure and transport agreements
(39) Related-party disclosures
(40) Events after the balance sheet date
(41) Exemption of subsidiaries from the disclosure requirements of the German Commercial Code
(42) List of shareholdings
(43) Management Board and Supervisory Board