Basic principles and methods
The unaudited and condensed interim financial statements as of June 30, 2021, are prepared in accordance with the International Financial Reporting Standards (IFRS) as applied in the European Union (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 2020 have been consistently applied for these interim financial statements.
There are no other new standards, interpretations and amendments of the IAS/IFRS standards which are significant for Deutsche Bahn Group (DB Group) and which are the subject of mandatory adoption within the reporting period.