Contingent receivables and liabilities, and guarantee obligations

Contingent receivables (as of June 30, 2023: € 18 million; as of December 31, 2022: € 16 million; as of June 30, 2022: € 19 million) mainly comprised a recovery claim in connection with investment grants that have been pro­vided but had not been sufficiently determined as of the closing date in terms of the specific amount and the time at which the claim would become due. Potential further compensation payments by the public authorities in connection with the Covid-19 pandemic are not included in the contingent receivables as the absence of a legal basis means that neither their timing nor their extent can be estimated.

As of June 30, 2023, the case remained that no contingent receivables had been recognized for all injunction proceedings in view of the high level of uncertainty relating to refund claims, the timing of refunds and the prob­ability of refunds.

The contingent liabilities were broken down as follows:

Other contingent liabilities also comprise risks arising from litigation that had not been stated as provisions because the expected probability of occurrence is less than 50%.

There are also contingencies of € 14 million from guarantees as of June 30, 2023 (as of December 31, 2022: € 16 million; as of June 30, 2022: € 15 million). As of June 30, 2023, property, plant and equipment with carrying amounts of € 3 million (as of December 31, 2022: € 3 million; as of June 30, 2022: € 4 million) were also used as security for loans. The reported figure essentially related to rolling stock used at the operating companies in the DB Arriva segment.

DB Group acts as guarantor mainly for equity participations and work­ing groups (Arbeitsgemeinschaften), and is subject to joint and several liability for all working groups in which it is involved.