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DES - Online Annual Report 2008

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Notes

My Annual Report

My Annual Report

Notes to the Consolidated Annual Financial Statements
for the 2008 financial year

General disclosures
Basis of consolidation and consolidation methods
Basis of consolidation
Consolidation methods
Currency translation
Changes in accounting policies
Significant accounting policies
Revenue and expense recognition
Intangible assets
Property, plant and equipment
Investment properties
Lease agreements
Financial instruments
Derivative financial instruments
Non-current financial assets
Investments in equity-accounted associates
Receivables and other current assets
Other financial investments
Right to redeem of limited partners
Bank loans and overdrafts
Trade payables
Other liabilities
Cash and cash equivalents
Defered taxes
Other provisions
Disclosures on the consolidated balance sheet – Assets
Intangible assets
Property, plant and equipment
Investment properties
Non-current financial assets
Investments in equity-accounted associates
Other non-current assets
Trade receivables
Other current assets
Receivables
Other financial investments
Cash and cash equivalents
Disclosures on the consolidated balance sheet – Equity and liabilities
Equity and reserves
Bank loans and overdrafts
Defered tax liabilities
Right to redeem of limited partners
Current trade payables
Tax provisions
Other provisions
Other current liabilities
Other non-current liabilities
Liabilities
Disclosures on the consolidated income statement
Revenue
Property operating costs
Property management costs
Other operating income
Other operating expenses
Income from investments
Profit /loss attributable to limited partners
Measurement gains
Income tax expense
Tax reconciliation
Disclosures on the consolidated cash flow statement
Disclosures on the consolidated cash flow statement
Operating cash flow
Cash flow from operating activities
Cash flow from investing activities
Cash flow from financing activities
Currency related and other changes
Cashflow per share
Earnings per share
Other disclosures
Financial instruments and risk management
Market risks
Liquidity risks
Credit risk
Currency and measurement risk
Interest rate risk
Capital management
Joint ventures
Segment reporting
Other financial obligations
Rental, lease and loan obligations
Other disclosures
Events after the balance shet date
The Supervisory Board and the Executive Board
Supervisory Board
Executive Board
Corporate Governance
Related parties in accordance with IAS 24
Other disclosures
Shareholdings
Responsibility statement by the Executive Board

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