Comparability with the first half of 2022
The first half of 2022 saw the income, financial and net assets situation of DB Group still significantly impacted by measures to contain the Covid-19 pandemic. The complete abolition of Covid-19 restrictions on passenger transport was one of the reasons why demand continued to recover and performance figures improved further.
Changes in the scope of consolidation did not have a material impact on the development of expenses and income in the first half of 2023.
Group levy introduced in DB Group
DB Group management incorporates various governance functions that, with a few regulatory exceptions, perform functions for the entirety of DB Group. Since 2023, the costs for these functions are no longer charged to the business units as claims on profits but as explicit costs. As a result, comparability with previous year figures is limited at business unit level.
A contractual agreement and clearing of the Group levy ensures that the chargeable services of DB Group functions are settled – including against the background of regulatory and tax requirements.
The Group levy contract was concluded with the management companies of the business units and the main internal service providers of DB Group. The contract regulates the distribution of costs and their measurement for the services covered.