NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF DEUTSCHE POST AG FOR THE PERIOD ENDED DECEMBER 31, 2002

1. Basis of accounting

2. Significant differences between International Accounting Standards and German accounting principles

3. Consolidated group

4. Foreign currency translation

5. Accounting policies

6. Consolidation methods

7. Application of IASs and SIC/IFRIC interpretations

8. Special factors

9. Segment reporting


Income statement disclosures

10. Revenue and income from banking transactions

11. Other operating income

12. Materials expense and expenses from banking transactions

13. Staff costs/Employees

14. Depreciation and amortization expense excluding goodwill amortization

15. Other operating expenses

16. Goodwill amortization

17. Net loss from associates

18. Net other finance costs

19. Income tax expense

20. Net profit for the period before minority interest and extraordinary expense

21. Minority interest

22. Extraordinary expense

23. Earnings per share

24. Dividend per share


Balance sheet disclosures

25. Intangible assets

26. Property, plant and equipment

27. Noncurrent financial assets

28. Inventories

29. Receivables and other assets

30. Receivables and other securities from financial services

31. Current financial instruments

32. Deferred tax assets

33. Issued capital

34. Reserves

35. Consolidated net profit

36. Minority interest

37. Provisions for pensions and other employee benefits

38. Tax provisions

39. Other provisions

40. Financial liabilities

41. Trade payables

42. Liabilities from financial services

43. Other liabilities

44. Cash flow disclosures

Other disclosures

45. Financial instruments

46. Contingent liabilities

47. Litigation

48. Other financial obligations

49. Significant events after the balance sheet date

50. Related party disclosures

51. Significant subsidiaries, joint ventures and associates

52. Declaration of conformity with the Corporate Governance Code