Prior to the adoption of SFAS 142, the Group amortized goodwill on a straight-line basis over a period not exceeding fifteen years. The historical results for 2001 do not reflect the provisions of SFAS 142. Had the Group adopted SFAS 142 in prior years, the historical net income and basic and diluted net income per common share would have been as follows:
| in € m. | 2001 |
| Net Income | |
| Reported net income | 167 |
| Add back: goodwill amortization net of negative goodwill | 784 |
| Add back: equity method goodwill amortization | 18 |
| Add back: other intangible assets amortization | 7 |
| Adjusted net income | 976 |
| in € | 2001 |
| Basic earnings per share | |
| Income before cumulative effect of accounting changes, net of tax | 0.6 |
| Cumulative effect of accounting changes, net of tax | (0.33) |
| Reported net income | 0.27 |
| Add back: goodwill amortization net of negative goodwill | 1.26 |
| Add back: equity method goodwill amortization | 0.03 |
| Add back: other intangible assets amortization | 0.01 |
| Adjusted net income | 1.57 |
| in € | 2001 |
| Diluted earnings per share | |
| Income before cumulative effect of accounting changes, net of tax | 0.6 |
| Cumulative effect of accounting changes, net of tax | (0.33) |
| Reported net income | 0.27 |
| Add back: goodwill amortization net of negative goodwill | 1.26 |
| Add back: equity method goodwill amortization | 0.03 |
| Add back: other intangible assets amortization | 0.01 |
| Adjusted net income | 1.57 |