Integrated Interim Report 2019 – Germany needs a strong rail system

Notes to the consolidated financial statements

Basic principles and methods

The unaudited and condensed interim financial statements as of June 30, 2019 are prepared in accordance with the International Financial Reporting Standards (IFRS) as applied in the EU and their interpretation by the IFRS Interpretations Committee. The requirements of IAS 34 (Interim Financial Reporting) have been followed. The accounting policies underlying the consolidated financial statements 2018 have been consistently applied for these interim financial statements.

The following standard was the subject of mandatory adoption for Deutsche Bahn Group (DB Group) for the first time as of January 1, 2019:

  • IFRS 16: “Leasing” (published January 2016; applicable for reporting periods starting January 1, 2019)

There are no other new standards, interpretations and amendments of the IAS/IFRS standards which are significant for DB Group and are the subject of mandatory adoption within the reporting period.