Integrated Interim Report 2019 – Germany needs a strong rail system

Notes to the consolidated financial statements

Comparability with the first half of 2018

After due consideration is given to the following issues, the financial information presented for the first half of 2019 is comparable with the financial information for the first half of 2018:

  • Changes in segment allocation

As of January 1, 2019, one company which previously had been allocated to the Subsidiaries/Other segment was allocated to the DB Cargo segment. The previous year figures have not been adjusted due to their insignificance.

  • Adjustment of estimate parameters for recognition of pensions

The procedure for deriving the discount rates was adjusted in the first half of 2019. A modified portfolio has been used for selecting the highvalue corporate bonds. The method for determining the rate structure curve has also been modified, particularly for long durations. As of June 30, 2019, this has resulted overall in a moderate reduction in the pension obligations compared with the previous procedure.