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Consolidated Statement of Income

U.S. GAAP

Re-
classi-
fication

Revaluation by accounting topic

IFRS

 

Consolida-
tion

Loan
origination
costs

Fair value option

Equity method invest-
ments

Definition of a derivative

Loans
held for
sale re-
classified
to trading

Financial assets available for sale

Financial asset derecogni-
tion

Real
estate &
leasing

Share-based compen-
sation

Pensions

Deriva-
tives on Deutsche Bank shares

Currency transla-
tion adjust-
ments

Other

Tax

Total revalu-
ation

in € m.

 

(A)

(B)

(C)

(D)

(E)

(F)

(G)

(H)

(I)

(J)

(K)

(L)

(M)

(N)

(O)

Six months ended Jun 30, 2006

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest revenues

27,978

15

713

45

–

3

–

–

–

33

–

–

–

–

–

16

27

837

28,830

Interest expense

24,504

81

702

–

–

–

–

–

–

30

–

–

–

16

–

–

5

754

25,339

Net interest revenues

3,474

(66)

11

45

–

3

–

–

–

3

–

–

–

(16)

–

16

22

83

3,491

Provision for loan losses

105

(105)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net interest revenues after provision for loan losses

3,369

(3,369)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Provision for credit losses

 

76

–

–

(1)

–

–

–

(2)

–

–

–

–

–

–

17

–

15

91

Net interest revenues after provision for credit losses

 

3,332

11

45

1

3

–

–

2

3

–

–

–

(16)

–

(1)

22

68

3,400

Commissions and fees from fiduciary activities

1,972

(1,972)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Commissions, broker’s fees, markups on securities underwriting and other securities activities

2,575

(2,575)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fees for other customer services

1,287

(1,287)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Commissions and fee income

 

5,674

9

–

–

–

–

11

–

(2)

–

–

–

–

–

–

–

18

5,692

Trading revenues, net

4,688

(4,688)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net gain (loss) on financial assets/liabilities at fair value through profit or loss

 

5,086

1

–

85

(1)

7

3

1

(9)

–

–

–

(53)

–

(5)

–

30

5,116

Net gains on securities available for sale

167

(167)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net gain (loss) on financial assets available for sale

 

219

1

–

–

–

(1)

–

3

–

–

–

–

–

–

–

–

3

222

Net income (loss) from equity method investments

322

(1)

(15)

–

–

(11)

–

–

–

–

–

–

–

–

2

3

–

(21)

300

Other revenues

305

(224)

30

9

2

–

1

–

(13)

19

1

–

–

–

(1)

(2)

–

47

128

Total noninterest revenues

11,316

65

27

9

87

(12)

8

14

(9)

8

1

–

–

(53)

1

(3)

–

77

11,458

Compensation and benefits

6,712

–

–

76

–

–

–

–

–

–

–

(88)

(34)

–

–

–

–

(46)

6,666

Net occupancy expense of premises

500

(500)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Furniture and equipment

80

(80)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

IT costs

744

(744)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Agency and other professional service fees

569

(569)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Communication and data services

311

(311)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other expenses

1,198

(1,198)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General and administrative expenses

 

3,413

31

1

–

–

–

–

1

–

6

–

–

–

–

(1)

–

37

3,450

Impairment of intangible assets

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

Restructuring activities

99

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

99

Total noninterest expenses

10,213

11

31

77

–

–

–

–

1

–

6

(88)

(34)

–

–

(1)

–

(9)

10,215

Income before income tax expense

4,472

17

6

(24)

87

(9)

8

14

(8)

11

(6)

88

34

(70)

1

(3)

22

154

4,643

Income tax expense

1,582

–

(3)

 

 

 

 

 

 

 

 

 

 

 

 

 

59

56

1,638

Reversal of 1999/2000 credits for tax rate changes

–

–

–

 

 

 

 

 

 

 

 

 

 

 

 

 

–

 

–

Cumulative effect of accounting changes, net of tax

46

–

–

–

–

–

–

–

–

–

–

(68)

(8)

–

–

–

30

(46)

–

Net income

2,936

17

9

 

 

 

 

 

 

 

 

 

 

 

 

 

(7)

52

3,005

Net income attributable to minority interest

–

17

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

–

17

Net income attributable to Deutsche Bank’s shareholders

2,936

–

9

(24)

87

(9)

8

14

(8)

11

(6)

20

27

(70)

1

(3)

(7)

52

2,988