04 – Acquisitions and Dispositions

The following business combinations which have been effected since 2010 are accounted for in accordance with the revised IFRS 3 R, “Business Combinations”, which the Group adopted as of January 1, 2010. Accordingly, disclosures provided for these transactions are made on the basis of IFRS 3 R. However, both the accounting applied as well as disclosures provided for business combinations, which were effected prior to January 1, 2010, remain under the governance of the predecessor standard IFRS 3 (2004).

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Deutsche Bank Annual Report 2011