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Deutsche Post AG

Annual Report Mar 10, 2011

111_10-k_2011-03-10_1bcae061-27a7-4782-8219-8114b67d84d7.pdf

Annual Report

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Deutsche Post DHL
ITEM WEIGHT: 1,139G
NUMBER OF PRGES: 234
PUBLISHED ON 10 MARCH 2011
BEING YOUR
CHOICE
WWW.DP-DHL.COM ×
Provider of choice
$\times$
Investment of choice
×
Employer of choice

ANNUAL REPORT 2010

01 THE GROUP

I

Deutsche Post DHL is the world's leading mail and logistics services group. The Deutsche Post and dhl corporate brands offer a one-of-a-kind portfolio of logistics (dhl) and communications (Deutsche Post) services. The Group provides its customers with both easy-to-use standardised products as well as innovative and tailored solutions ranging from dialogue marketing to industrial supply chains. About 470,000 employees in more than 220 countries and territories form a global network focused on service, quality and sustainability. With programmes in the areas of climate protection, disaster relief and education, the Group is committed to social responsibility.

The postal service for Germany. The logistics company for the world.

dp-dhl.com

01.1 Selected key fi gures (continuing operations)
2009 2010 + / – % Q 4 2009 Q 4 2010 + / – %
Profi t from operating activities (ebit)
before non-recurring items € m 1,473 2,205 49.7 526 593 12.7
Non-recurring items € m 1,242 370 –70.2 662 68 – 89.7
Profi t / loss from operating activities (ebit) € m 231 1,835 > 100 –136 525
Revenue € m 46,201 51,481 11.4 12,389 13,871 12.0
Return on sales1) % 0.5 3.6 –1.1 3.8
Consolidated net profi t / loss 2) € m 644 2,541 > 100 –283 487
Operating cash fl ow € m 1,244 1,927 54.9 974 1,025 5.2
Net liquidity (–) / net debt (+) 3) € m –1,690 –1,382 –18.2
Return on equity before taxes % 3.0 29.8
Earnings per share4) 0.53 2.10 > 100 – 0.24 0.40
Dividend per share 0.60 0.655) 8.3
Number of employees6) 436,651 421,274 –3.5

1) ebit / revenue. 2) Excluding non-controlling interests, including Postbank. 3) For the calculation please refer to page 49 of the Group Management Report. 4) Including Postbank. 5) Proposal. 6) Average fte s.

MAIL EXPRESS GLOBAL FORWARDING, FREIGHT SUPPLY CHAIN

WWW.DP-DHL.COM/EN/INVESTORS.HTML

BEING YOUR CHOICE

Our Strategy 2015 has gained a foothold and we are on course to becoming the provider, investment and employer of choice. In all of our divisions, we offer customers services that make their lives easier and have lasting value. Investors can rely on our transparency, improved profi tability and organic growth and our employees receive attractive career development opportunities, a safe and healthy working environment and an inspiring exchange of ideas. We strive to be your choice on all counts.

Provider of choice
Investment of choice
Employer of choice

02 GROUP STRUCTURE

Corporate Center

Board department Chief Executive Offi cer Finance,
Global Business Services
Personnel
Board member Dr Frank Appel Lawrence Rosen Walter Scheurle
Functions Corporate Offi ce
Corporate Legal
Corporate Executives
Corporate Communications
Corporate Development
Corporate Regulation
Management
Corporate First Choice
Corporate Public Policy
and Responsibility
Global Customer Solutions
(gcs)
hr dhl International
dhl Solutions & Innovations
(dsi)
Corporate Controlling
Corporate Accounting and
Reporting
Investor Relations
Corporate Finance
Corporate Internal Audit /
Security
Taxes
Global Business Services
(Group-wide services:
Procurement, Real Estate,
Finance Operations etc.)
hr Standards Germany
hr Guidelines Personnel
and Labour Management
hr mail

Divisions

Board department mail express global
forwarding,
freight
supply chain
Board member Jürgen Gerdes Ken Allen Hermann Ude Bruce Edwards
Brand Deutsche Post dhl dhl dhl dhl
Business units / regions Mail Commu
nication
Dialogue
Marketing
Press Services
Value-Added
Services
Retail Outlets
Pension Service
Global Mail
Parcel
Germany
Europe
Americas
Asia Pacifi c
eemea
(Eastern Europe,
the Middle East
and Africa)
Global Forwarding
Freight
Supply Chain
Williams Lea

2010 2011

GOALS

ebit before non-recurring items1) Group: € 2.0 billion to € 2.1 billion. mail division: € 1.1 billion to € 1.2 billion. dhl divisions: over € 1.3 billion. Corporate Center / Other: approximately €– 0.4 billion. Consolidated net profi t Improved net profit excluding non-controlling interests compared with the previous year (€ 644 million). Capital expenditure (capex)

Increase investments from € 1.17 billion (2009) to no more than € 1.3 billion.

Restructuring

Cash outfl ow due to measures implemented in 2009 of approximately € 1 billion.

1) Forecast increased over the course of the year.

RESULTS

ebit before non-recurring items Group: € 2.2 billion. mail division: € 1.15 billion.

dhl divisions: € 1.45 billion.

Corporate Center / Other: approximately €– 0.4 billion.

Consolidated net profi t

Net profi t excluding non-controlling interests: € 2.54 billion.

Capital expenditure (capex)
Invested: € 1.26 billion.

Restructuring Cash outfl ow due to measures implemented in the previous year: € 0.8 billion.

GOALS

ebit

Group: € 2.2 billion to € 2.4 billion. mail division: € 1.0 billion to € 1.1 billion. dhl divisions: € 1.6 billion to € 1.7 billion.

Corporate Center / Other: approximately € – 0.4 billion.

Consolidated net profi t

Continue to improve net profit before effects from the measurement of the Postbank instruments, in line with operating business.

Capital expenditure (capex)

Increase to no more than € 1.6 billion.

Revenue

Revenue, particularly that of the dhl divisions, to increase by our expected mid-term growth rate of approximately 7 % to 9 %.

III

A GROUP MANAGEMENT REPORT 19

B CORPORATE GOVERNANCE 111

C CONSOLIDATED FINANCIAL STATEMENTS 137

Detailed table of contents

CONTENTS

The Group I
Group Structure II
Target-Performance Comparison III
Being your Choice 2
Letter to our Shareholders 15
A
GROUP MANAGEMENT REPORT 19
Business and Environment 21
Deutsche Post Shares 34
Economic Position 37
Divisions 50
Non-Financial Performance Indicators 70
Further Developments 87
Outlook 88
B CORPORATE GOVERNANCE 111
Report of the Supervisory Board 113
Supervisory Board 117
Board of Management 118
Mandates held by the Board
of Management 122
Mandates held by the Supervisory Board 123
Corporate Governance Report 124

C CONSOLIDATED FINANCIAL STATEMENTS 137

Income Statement 139 Statement of Comprehensive Income 140 Balance Sheet 141 Cash Flow Statement 142 Statement of Changes in Equity 143 Notes to the Consolidated Financial Statements of Deutsche Post ag 144

D FURTHER INFORMATION 229

Index 231
Glossary 232
Graphs and Tables 233
Contacts 234
Multi-Year Review IV
Events VI

Provider of choice MAIL COMMUNICATION, THE FUTURE RESHAPED

The 66 million mail items delivered each working day in Germany make Deutsche Post the largest postal company in Europe. Every day, we win over customers with reliable quality, a formidable network, decades of experience and proximity. Innovative products round off our portfolio.

The e-Postbrief product, which we launched successfully in 2010 in Germany, is one of these innovations. The e-Postbrief brings secure, confidential and reliable communication to the internet.

Security
Trust
Reliability

Provided your mobile phone has Quick Recognition software, you can photograph this code to directly access further information on our website.

FURTHER INFORMATION: WWW.DP-DHL.COM/EN/MEDIA_RELATIONS/EVENTS/ PRESS_CONFERENCE_E-POSTBRIEF_LAUNCH.HTML

Your choice – a case study MY CHOICE, FOR GOOD REASON.

The situation:

A consumer wishes to accept an offer from her insurance company and purchase household insurance.

Our solution:

She sends an e-Postbrief online to the insurance company.

The benefit:

By using e-Postbrief, the insurance company can be absolutely certain of the customer's identity. Both parties save time and benefit from simplified handling processes.

Even consumers use the e-Postbrief product to send documents quickly, securely, confidentially and reliably.

Provider of choice LOGISTICS SOLUTIONS THAT TRANSCEND BORDERS

As the world's leading logistics company, dhl streamlines complex processes, making our customers' lives easier. We're the world's largest provider of air freight and the number two in ocean freight and we work to ensure that all kinds of shipments are transported from the factory to the shop fl oor by air or sea.

In the freight forwarding business, we develop customised transport solutions, provide capacity and co-ordinate the transport of goods and information for our customers in more than 150 countries. All this requires a global network, a dedicated workforce and innovative transport solutions.

Being your choice because of:

Customer proximity
Dedication
Innovation

Provided your mobile phone has Quick Recognition software, you can photograph this code to directly access further information on our website.

FURTHER INFORMATION: WWW.DHL.COM/EN.HTML

7

Your choice – a case study MY CHOICE, FOR GOOD REASON.

The situation:

A European retail chain wants to import electronic parts from Asia. It needs transit times shorter than what ocean freight can deliver but wants to avoid high air freight costs.

The solution:

A multimodal solution that combines ocean and air freight is developed using dhl seair, which offers lower transport costs with faster transit times.

The benefit:

Importers gain a considerable competitive edge with this reliable and cost-effective solution and reduce co 2 emissions compared with pure air transport.

Business customers fi nd personal dedication and tailored logistics solutions at dhl that are all-around satisfying.

Investment of choice RELIABILITY THAT CREATES VALUE

Deutsche Post DHL is striving to be an attractive investment and therefore to become the industry's profitability leader. With this in mind, we took extensive action to increase our efficiency over the past few years. We are now setting our sights on organic growth in revenue and earnings.

We have optimised our business portfolio and placed the changing needs of our customers more at the centre of our business. We are also helping the different areas in the Group meet their targets for growth and drawing attention to the future potential of an investment in Deutsche Post DHL by nurturing a transparent leadership culture and investing significantly in the development of our business model.

Being your choice because of:
Profitability
Growth
Future potential

Provided your mobile phone has Quick Recognition software, you can photograph this code to directly access further information on our website.

FURTHER INFORMATION: WWW.DP-DHL.COM/EN/INVESTORS.HTML

Your choice – a case study MY CHOICE, FOR GOOD REASON.

The situation:

Deutsche Post DHL wants to be an attractive investment to investors that offers solid potential return.

The solution:

The company streamlined its portfolio, set clear strategic goals and developed a new finance strategy. One of Deutsche Post DHL's goals is to pay dividends equal to 40 % to 60 % of net profits.

The benefit:

Investors enjoy a high level of reliability and continuity and expected dividends are more predictable.

Sustainable investing requires an open dialogue between investors, analysts and Deutsche Post DHL. This mutual trust is based on a prompt, comprehensive and continuous flow of information for investors.

Employer of choice DEVELOPMENT THAT UNLOCKS POTENTIAL

With some 470,000 employees in more than 220 countries and territories, Deutsche Post DHL is one of the largest employers in the world. Qualifi ed and dedicated employees are essential to long-term success. Our People Strategy therefore aims to position the Group as the employer of choice.

To achieve this goal, we invest in training and professional development, make efforts to provide for a safe and healthy working environment and promote both diversity and the international exchange of ideas. The results of our annual employee opinion survey are an indicator of the progress we are making on our way to becoming the employer of choice.

Being your choice because of:

Training and professional development
Health and safety
Diversity and creativity

Provided your mobile phone has Quick Recognition software, you can photograph this code to directly access further information on our website.

FURTHER INFORMATION: WWW.DP-DHL.COM/EN/CAREER.HTML

Your choice – a case study MY CHOICE, FOR GOOD REASON.

The situation:

A student studying business administration would like to work for a diverse, international company upon graduation.

The solution:

She applies to participate in the Group's graduate trainee programme for potential future leaders at Deutsche Post DHL.

The benefit:

Young people are given responsibility and have the opportunity to apply their strengths right from the start in an international company with many career options.

We attract young people for specialist and leadership positions with our Graduate Opportunities Worldwide programme. The class of 2010 completed a challenging and multifaceted development programme that opened a wide range of opportunities at one of the world's largest employers.

DR FRANK APPEL Chief Executive Officer

1 March 2011 Financial year 2010

1 March 2011 Financial year 2010

To become the company of choice for customers, employees and investors is a logical but also an ambitious goal. Th at's why I'm quite pleased that we have made good progress towards this goal.

In 2010, the economy in many parts of the world saw a notable recovery. Transport volumes and the demand for logistics services grew noticeably. By taking strategic and operating measures, we made clear progress in nearly all divisions, taking full advantage of the economic recovery, some thing I never doubted.

Our consolidated revenue saw double-digit growth, rising by 11.4 % to € 51.5 billion. Th e savings generated in the previous year improved profi tability in almost all divisions, coupled in some cases with signifi cantly higher margins. Over the course of the year we raised our original forecast for earnings before non-recurring items twice. In the end, we exceeded our expectations by € 100 million, closing the year at € 2.2 billion. With substantial net liquidity, we fi nd ourselves in a very stable fi nancial position.

In our mail business, we have been required to apply value added tax to revenues generated with business customers since mid-2010. Revenue and earnings in the second half of the year suff ered as a result. By contrast, our parcel business performed particularly well due to the brisk e-commerce market, which allowed us to more than compensate for the loss of the Quelle business.

Our DHL divisions are growing, especially in booming markets such as Asia. Restructuring in these divisions is now largely complete. For the fi rst time the DHL divisions made the largest contribution to consolidated net profi t.

Overall, your company achieved all the fi nancial targets we had set for fi nancial year 2010. I'd like to thank you, our shareholders, again for your trust in me and my colleagues on the Board of Management. Based on this year's earnings, we shall propose to the Annual General Meeting an increase in the dividend to € 0.65 per share.

I'd like to sincerely thank our around 470,000 employees, who received a special bonus at the end of the year in appreciation for their service.

1 /2

Deutsche Post DHL The Mail & Logistics Group PO box address Deutsche Post AG Headquarters 53250 Bonn GERMANY

Delivery address Deutsche Post AG Headquarters Charles-de-Gaulle-Str. 20 53113 Bonn GERMANY

Visitor's address Deutsche Post AG Headquarters Platz der Deutschen Post Bonn

Phone +49 228 182-0 Fax +49 228 182-7099

www.dp-dhl.com

Our Strategy 2015 has three objectives: we want to become the provider of choice for customers, the investment of choice for investors and as an employer our ambition is to attract and retain an exceptional number of highly qualifi ed employees.

We strive to off er our customers solutions that make their lives easier. One of the best examples of this is our E-Postbrief. With the introduction of this product, we successfully launched a secure, confi dential and reliable form of electronic communication onto the market. At DHL, we are getting better and better at developing integrated solutions for regions, industries and customer groups.

Th e results of our annual employee opinion survey indicate that we have made great progress along the path to becoming the employer of choice. Th is is one of my primary concerns. At 79 %, the response rate for the last survey was very high. Improvements were achieved in all areas.

Aft er talking with many of you, I know that as investors you count above all on reliability and continuity in addition to profi tability and returns. Our fi nance strategy calls for distributing 40 % to 60 % of our net profi ts as dividends and for making our reporting more transparent in the future. Now that our restructuring is largely complete, we shall no longer report earnings adjusted for non-recurring items starting in the fi rst quarter of 2011.

We anticipate that consolidated EBIT will reach between € 2.2 billion and € 2.4 billion in the current fi nancial year. Th e MAIL division is expected to contribute € 1.0 billion to € 1.1 billion to this fi gure. In our DHL divisions, we expect an additional improvement of 10 % to 17 % in overall earnings to between € 1.6 billion and € 1.7 billion. Consolidated net profi t is also likely to continue to improve in line with our operating business.

I am convinced that we shall outperform the market, even in the medium term, so long as we keep our eye on the key drivers of our business success: satisfi ed customers, dedicated employees and loyal investors.

Yours faithfully,

Deutsche Post YOUR CHOICE. BECAUSE PERSONAL TRUST IS NUMBER ONE.

Deutsche Post delivers 66 million mail items each day, six days a week, making us number one in the German mail market. One reason is our reliability: people who send mail with Deutsche Post trust that it will reach its destination quickly and securely. To make communication efficient, we also offer innovative solutions for buying postage via mobile phone, the internet or for ordering pre-stamped envelopes. Our e-Postbrief product combines the many advantages of traditional mail with the speed of electronic mail.

BUSINESS AND ENVIRONMENT 21
Business activities and organisation
Disclosures required by takeover law
Remuneration of the Board of Management
21
23
and the Supervisory Board
Economic parameters
26
27
Group management 32
DEUTSCHE POST SHARES 34

ECONOMIC POSITION 37

Overall assessment by the Board of Management 37
Signifi cant events 37
Earnings 37
Financial position 40
Assets and liabilities 48

DIVISIONS 50

Overview 50
mail division 51
express division 57
global forwarding, freight division 62
supply chain division 66

NON-FINANCIAL PERFORMANCE

INDICATORS 70
Employees 70
Corporate responsibility 75
Procurement 79
Research and development 82
Customers and quality 82
Brands 85

FURTHER DEVELOPMENTS 87

Report on post-balance sheet date events 87

OUTLOOK 88
Overall assessment of expected performance 88
Opportunities and risks 88
Strategic focus 99
Future economic parameters 106

Revenue and earnings forecast 109 Projected fi nancial position 109

BUSINESS AND ENVIRONMENT

Business activities and organisation

The world's leading mail and logistics group

Deutsche Post DHL maintains a global network that off ers our customers everything they need for transporting, storing and processing goods and information, from standard products to customised solutions. We place great value on service, quality and sustainability and we demonstrate social responsibility through our climate protection, disaster management and education programmes.

Our MAIL division is the only provider of universal postal services in Germany. We deliver domestic and international mail and parcels and we are specialists in dialogue marketing, nationwide press distribution services and all the electronic services associated with mail delivery. Furthermore, with our e-Postbrief product, we were the fi rst on the market to off er secure, user-identifi ed written communication on the internet.

Our EXPRESS division off ers courier and express services to business customers and consumers in more than 220 countries and territories, the most comprehensive network in the world.

Our GLOBAL FORWARDING, FREIGHT division handles the carriage of goods by rail, road, air and sea. We are the world's number one air freight operator, number two ocean freight operator and one of the leading overland freight forwarders in Europe.

Our SUPPLY CHAIN division is the global market leader in contract logistics, providing warehousing, managed transport and value-added services at every link in the supply chain for customers in a variety of industries. We also off er end-to-end solutions for corporate information and communications management.

We consolidate the internal services that support the entire Group, including Finance, IT and Procurement, in our Global Business Services. Th is allows us to make effi cient use of our resources whilst reacting fl exibly to the rapidly changing demands of our business.

Four operating divisions

Th e Group is organised into four operating divisions, each of which is under the control of its own divisional headquarters and is subdivided into business units for reporting purposes. Group management functions are centralised in the Corporate Center.

Glossary, page 232 Glossary, page 232

a.01 Organisational structure of Deutsche Post DHL

Corporate Center (ceo's board department, Finance and Personnel)

mail
• Mail Communication
• Dialogue Marketing
• Press Services
• Value-Added Services
• Parcel Germany
• Retail Outlets
express
• Europe
• Americas
• Asia Pacifi c
• eemea (Eastern Europe,
the Middle East and
Africa)
global forwarding,
freight
• Global Forwarding
• Freight
supply chain
• Supply Chain
• Williams Lea
• Global Mail
• Pension Service
Global Business Services

a.02 Group structure from different perspectives

Corporate governance structure Management responsibility Legal structure Brand names Structure pursuant to corporate governance duties and responsibilities (boards and committees) • Corporate Center • Corporate Divisions • Global Business Services Structure pursuant to decision-making responsibility and reporting lines • Board departments • Corporate departments • Business departments

• Service departments

  • Regions
  • Departments

Structure based on the Group's legal entities • Deutsche Post ag

Structure pursuant to the brand names used in customer communication • Deutsche Post • dhl

Adjustment to divisional organisation

As announced last year, we consolidated the central functions in the EXPRESS division responsible for the Europe region at our locations in Germany during the fi rst half of 2010. Th is also improved co-operation with the division's global functions.

As at 1 July 2010, we changed the management structure at Williams Lea Germany and essentially merged it into the MAIL division. Th e two businesses, which have a lot in common, especially when it comes to value-added services related to mail delivery (printing, scanning, mailroom services), are now managed consistently.

Furthermore, in the fourth quarter of 2010 we consolidated all e-Postbrief activities into a separate business department. Th is established an organisational structure consistent with the strategic signifi cance of the product, which is an important part of the MAIL division's portfolio.

22

Disclosures required by takeover law

Disclosures required under sections 289 (4) and 315 (4) of the Handelsgesetzbuch (German commercial code) and explanatory report

Composition of issued capital, voting rights and transfer of shares

As at 31 December 2010, the company's share capital totalled € 1,209,015,874 and was composed of the same number of no-par value registered shares. Each share carries the same statutory rights and obligations and entitles the holder to one vote at the Annual General Meeting (AGM). No individual shareholder or group of shareholders is entitled to special rights, particularly rights granting powers of control.

Th e exercise of voting rights and the transfer of shares are based on the general legal requirements and the company's Articles of Association, which do not restrict either of these activities. Article 19 of the Articles of Association sets out the requirements that must be met in order to attend the AGM as a shareholder and exercise a voting right. Only persons entered in the share register shall be considered by the company to be shareholders. Th e Board of Management is not aware of any agreements between shareholders which would limit voting rights or the transfer of shares.

Members of the Board of Management receive Stock Appreciation Rights (SAR s) each year as a long-term remuneration component under the Long-Term Incentive Plan provided that they each invest cash or Deutsche Post AG shares for each tranche of the plan. If a Board of Management member sells the shares included in his personal investment for the tranche or disposes of his personal cash investment before the scheduled lock-up period of four years (three-year lock-up period for the 2008 tranche), all SAR s from that tranche will be forfeited.

Eligible Group executives receive shares from the company as part of the Share Matching Scheme. Shares received under the scheme are subject to a four-year lock-up period.

Shareholdings exceeding 10 % of voting rights

KfW Bankengruppe (KfW), Frankfurt am Main, is our largest shareholder, holding around 30.5 % of the share capital. Th e Federal Republic of Germany holds an indirect stake in Deutsche Post AG via KfW. According to the notifi cations we have received pursuant to sections 21 ff . of the Wertpapierhandelsgesetz (German securities trading act), KfW and the German government are the only shareholders who own more than 10 % of the share capital, either directly or indirectly.

Appointment and replacement of members of the Board of Management

Th e members of the Board of Management are appointed and replaced in accordance with the relevant legal provisions (sections 84 and 85 of the Aktiengesetz (AktG – German stock corporation act), section 31 of the Mitbestimmungsgesetz (MitbestG – German codetermination act)). In accordance with section 84 of the AktG and section 31 of the MitbestG, appointments by the Supervisory Board shall be for a maximum term of fi ve years. Re-appointment or extension of the term of offi ce, for a maximum of fi ve years in each case, is permitted. Article 6 of the Articles of Association stipulates that the Board of Management must have at least two members. Beyond that, the number of board members is determined by the Supervisory Board, which may also appoint a chairman and deputy chairman of the Board of Management.

Amendments to the Articles of Association

In accordance with section 119 (1), number 5 and section 179 (1), sentence 1 of the AktG, amendments to the Articles of Association are adopted by resolution of the AGM. In accordance with article 21 (2) of the Articles of Association in conjunction with sections 179 (2) and 133 (1) of the AktG, such amendments generally require a simple majority of the votes cast and a simple majority of the share capital represented on the date of the resolution. In such instances where a greater majority is required by law for amendments to the Articles of Association, that majority is decisive.

Under article 14 (7) of the Articles of Association, the Supervisory Board has the author ity to resolve amendments to the Articles of Association in cases where the amendments aff ect only the wording. In addition, the AGM resolutions passed on 8 May 2007 (Contingent Capital III) and 21 April 2009 (Authorised Capital 2009) authorised the Supervisory Board to amend the wording of the Articles of Association to refl ect the respective share issue or the use of authorised capital as well as following the expiry of the respective authorisation period and /or in the case of non-use of the contingent capital following the expiry of the periods for exercising warrant or conversion rights. Th e AGM resolution on Contingent Capital III further authorises the Supervisory Board to make all other amendments to the Articles of Association associated with the issue of new shares in cases where the amendments aff ect the wording only. In addition, the AGM resolutions passed on 28 April 2010 (authorisation to acquire and use own shares as well as to acquire own shares through derivatives) authorise the Supervisory Board to amend the wording of the Articles of Association if the purchased own shares are redeemed to refl ect the redemption of shares and the reduction of share capital. Th e Board of Management is authorised to amend the information on the number of shares in the Articles of Association if it determines that the proportion of the other shares in the share capital is increased due to the redemption.

Board of Management authorisation, particularly regarding issue and buy-back of shares

Th e Board of Management is authorised, subject to the approval of the Supervisory Board, to issue up to 240 million new, no-par value registered shares by or before 20 April 2014 in exchange for cash and/or non-cash contributions and thereby increase the company's share capital by up to € 240 million (Authorised Capital 2009, article 5 (2) of the Articles of Association). To date, the Board of Management has not made use of this authorisation.

When new shares are issued from Authorised Capital 2009, the shareholders are entitled in principle to pre-emptive subscription rights. Such rights may only be disapplied subject to the requirements specifi ed in article 5 (2) of the Articles of Association and subject to the consent of the Supervisory Board. Details may be found in article 5 (2) of the Articles of Association of the company.

Th e Authorised Capital 2009 is a fi nancing and acquisition instrument in accordance with international standards that allows the company to increase equity quickly, fl exibly and cost-eff ectively. Th e authorised capital is equivalent to less than 20 % of the share capital.

An AGM resolution was passed on 8 May 2007 authorising the Board of Management, subject to the consent of the Supervisory Board, to issue bonds with warrants, convertible bonds and /or income bonds (hereinaft er referred to collectively as "bonds with warrants and /or convertible bonds"), or a combination thereof, in an aggregate principal amount of up to € 1 billion, on one or more occasions, by or before 7 May 2012, thereby granting option and/or conversion rights for new shares in an amount not to exceed € 56 million of the share capital. To this end, the share capital is contingently increased by up to € 56 million (Contingent Capital III, article 5 (3) of the Articles of Association). When issuing bonds with warrants and/or convertible bonds, shareholder subscription rights may only be disapplied subject to the terms of the aforementioned resolution and pending the consent of the Supervisory Board. Further details may be found in the motion adopted by the AGM under agenda item 7 of the AGM of 8 May 2007.

Authorisation to issue bonds with warrants and/or convertible bonds is standard business practice amongst publicly listed companies. It allows the company to fi nance its activities fl exibly and promptly and gives it the fi nancial leeway to take advantage of favourable market situations at short notice, for example by off ering company shares or bonds with warrants/convertible bonds as a consideration within the context of company mergers, and when acquiring companies or shareholdings in companies. To date, the Board of Management has not made use of this authorisation.

On 25 May 2011, the Board of Management and the Supervisory Board will make a proposal to the Annual General Meeting of Deutsche Post AG to adopt a new authorisation to issue bonds with warrants, convertible bonds and /or income bonds as well as profi t participation certifi cates with a maturity date of 24 May 2016.

Finally, the AGM of 28 April 2010 authorised the company to buy back shares up to an amount not to exceed 10 % of the share capital existing as of that date, by or before 27 April 2015. Th is authorisation is subject to the proviso that at no time should the shares acquired in this way, together with the shares already held by the company, account for more than 10 % of the share capital. Th e shares may be purchased through the stock market, a public off er, a public call for off ers of sale from the company's shareholders or by some other means in accordance with section 53a of the AktG. Th e authorisation permits the Board of Management to exercise it for every purpose authorised by law, particularly to redeem the purchased own shares without a further AGM resolution, subject to the consent of the Supervisory Board. Details may be found in the motion adopted by the agm under agenda item 6 of the AGM of 28 April 2010.

To supplement this authorisation, on 28 April 2010 the AGM also authorised the Board of Management – within the scope resolved by the AGM of 28 April 2010 in agenda item 6 – to acquire own shares, including the use of derivatives, namely by servicing options that, upon their exercise, require the company to acquire own shares (put options), by exercising options that, upon their exercise, grant the company the right to acquire own shares (call options) or using a combination of put and call options. All share acquisitions using put options, call options or a combination of the two are limited to a maximum of 5 % of the share capital existing on the date of the resolution. Th e term of the options may not be more than 18 months, must expire by no later than 27 April 2015 and be selected such that the acquisition of own shares by exercising the options cannot occur aft er 27 April 2015. Details may be found in the motion adopted by the AGM under agenda item 7 of the agm of 28 April 2010.

dp-dhl.com/en/investors.html

25

It is standard business practice amongst publicly listed companies in Germany for the AGM to authorise the company to buy back shares. Th e authorisation to repurchase shares using derivatives is merely intended to supplement share buyback as a tool and give the company the opportunity to structure the share repurchase in an optimum manner.

Any public off er to acquire shares in the company is governed solely by law and the Articles of Association, including the provisions of the Wertpapiererwerbs- und Übernahmegesetz (WpÜG – German securities acquisition and takeover act). Th e AGM has not authorised the Board of Management to undertake actions within its sphere of competence to block possible takeover bids.

Signifi cant agreements that are conditional upon a change of control following a takeover bid and agreements with members of the Board of Management or employees providing for compensation in the event of a change of control

Deutsche Post AG took out a syndicated credit line with a volume of € 2 billion with a consortium of banks. If a takeover occurs, each member of the bank consortium is entitled under certain conditions to cancel its share of the credit line as well as its share of outstanding loans and require repayment.

In the event of a change in control, any member of the Board of Management is entitled to resign his offi ce for good cause within a period of six months following the change in control, aft er giving three months' notice as at the end of the month, and to terminate his Board of Management contract (right to early termination). In the event of the right to early termination being exercised or a Board of Management contract being terminated by mutual consent within nine months of the takeover, the Board of Management member is entitled to payment to compensate the remaining term of his Board of Management contract. Such payment is limited to the cap pursuant to the recommendation of section 4.2.3 of the German Corporate Governance Code as amended on 26 May 2010. Th e agreements are outlined in the remuneration report.

Corporate Governance, page 128 f.

Remuneration of the Board of Management and the Supervisory Board

Th e basic features of the remuneration system for the Board of Management and the Supervisory Board are described in the Corporate Governance Report under remuneration report. Th e latter also forms part of the Group Management Report.

Corporate Governance, page 128 f.

Economic parameters

Global economy recovers from the crisis

In 2010, the global economy recovered from the severe recession of the previous year. Th e fi rst half of the year in particular saw high growth rates; the trend was more moderate in the second half of the year. Asia's emerging economies demonstrated robust growth. Th e signs of recovery were also prevalent in most industrial nations, although they varied widely from region to region. Overall, global economic output expanded by 5 % in 2010 aft er having shrunk by 0.6 % in 2009. Global trade made an even more signifi cant recovery, gaining approximately 12 % (IMF: 12.0 %, OECD: 12.3 %).

a.03 Global economy: growth indicators for 2010

% Gross domes
tic product
Domestic
(gdp) Exports demand
China 10.3 31.3 n / a
Japan 4.0 24.2 2.1
usa 2.9 11.7 3.2
Euro zone 1.7 9.9 1.7
Germany 3.6 14.2 2.6

Some fi gures are estimates, as at 15 February 2011.

Source: Postbank Research, national statistics.

Asia led the global recovery in the reporting year, although the growth rate ( approximately 9.3 %) was not as high as before the economic crisis.

China again set a record with 10.3 % growth in GDP. Th e industrial sector benefi ted from the recovery of global trade as well as growing demand in the domestic market. Exports were up year-on-year by 31.3 %, imports by as much as 38.7 %. As a result, China's trade surplus decreased slightly from US\$ 196 billion to approximately US\$ 183 billion. Th e country remains attractive to foreign investors, whose direct investments amounted to almost US\$ 106 billion, eclipsing the already high level of investment seen in the previous year.

Th e Japanese economy even gained momentum in 2010. Compared with the prior year, exports were up by nearly a quarter. Consumer spending also saw a noticeable increase. As a result, GDP grew by 4.0 % despite the fact that capital expenditure remained virtually the same.

In the United States, the economy initially came out of the recession at a rapid pace at the beginning of 2010 only to noticeably slow again as the year unfolded. Investments in machinery and equipment saw the sharpest rise (approximately 15 %), albeit from the very low level investments had reached. By contrast, there was only a moderate rise in consumer spending and construction spending was down again considerably. Foreign trade also slowed growth as imports outpaced exports. As a result, GDP only grew by 2.9 %; domestic demand was up 3.2 %.

Th e euro zone recovered from the deep recession of the previous year, although GDP only grew by 1.7 %. Gross fi xed capital formation fell slightly again and private consumption saw a moderate rise. Both exports and imports increased sharply. Th e trend fl uctuated considerably from country to country: Germany recorded very strong growth; France and Italy, by contrast, experienced considerably lower growth rates. Spain and Greece even saw their economic output continue to shrink. Th ese imbalances can be explained by the strong growth of export-orientated industries, from which Germany profi ted greatly, and by the vast structural problems and high national debt that some countries faced. Th is situation led to massive cuts in public spending and tax increases, which had a further impact on growth.

Th e German economy grew robustly in the reporting year, especially the capital goods industry, which profi ted from the booming demand around the world for all types of equipment. As a result, we saw an unusually sharp rise in production and exports. Over the course of the year we also observed a serious increase in investments in machinery and equipment. Construction and consumer spending was also higher. In the end, Germany's GDP growth was 3.6 %, the highest rate since reunifi cation. Furthermore, the average annual number of unemployed workers in Germany fell by approximately 179,000 to 3.244 million.

Crude oil prices up

At the end of 2010, a barrel of Brent Crude was US\$ 94.70 (previous year US\$ 77.70). Amidst severe price fl uctuations throughout the year, the annual average oil price was approximately US\$ 80, 28.5 % higher than in 2009. Th e price climbed on account of robust economic growth in emerging markets and the increasing demand for energy that accompanied this growth. OPEC provided a counterweight by continuously exceeding its production quotas.

Euro trends down

Th e leading central banks maintained their very expansive monetary policy in 2010. Th e US Federal Reserve retained its key interest rate at 0 % to 0.25 %. Th e Fed also decided in the autumn to buy US\$ 600 billion in government bonds. Th e European Central Bank kept its key interest rate at 1 %. In May the bank also began for the fi rst time to purchase government bonds from debt-ridden European Union member states.

Th e trend in the euro/US dollar exchange rate was shaped by national debt in Europe and economic forecasts in the United States. Th e euro traded at around US\$ 1.43 at the beginning of 2010 but fell to just under US\$ 1.20 at the height of the debt crisis in Greece. Fears of a downturn in the United States temporarily returned the euro to just over US\$ 1.40, before it came under pressure again. By the end of the year, the euro was at around US\$ 1.34, a year-on-year loss of 6.7 %. Measured against pound sterling, the euro posted a 3.4 % loss.

Little change in corporate bonds

Th e yield on the German 10-year federal government bonds fell to a low of 2.12 % by the end of the summer before making noticeable gains again due to increasing US returns, ending the year at 2.96 % (previous year: 3.39 %). Th e return on 10-year US govern ment bonds decreased by 0.54 percentage points to 3.29 % in 2010. Corporate bonds were aff ected by this tense environment fl anked by economic recovery and national debt crisis. Th e risk premiums saw little change over the course of the year 2010.

International trade up sharply

Th e global economic upswing had a positive impact on international trade in the reporting year. Global trade volumes, for instance, were up roughly 9 %. Th e upwards trend was seen particularly in exports coming out of Europe, Latin America and North America. Th e Asia Pacifi c region, which suff ered much less from the crisis, further solidifi ed its position as the global trade leader.

a.05 Trade volumes: compound annual growth rate 2009 – 2010

%
Imports
Exports
Africa Asia Pacifi c Europe Latin America Middle East North America
Africa 4.5 13.1 5.0 9.7 4.5 9.1
Asia Pacifi c 7.9 11.5 7.2 9.5 6.9 9.9
Europe 6.9 12.8 8.2 10.2 9.5 5.6
Latin America 8.7 19.6 11.2 5.5 17.8 1.0
Middle East 5.1 7.5 1.2 6.3 0.0 1.3
North America 4.8 11.1 15.4 11.5 6.6 7.9

Source: Copyright © Global Insight (Deutschland) GmbH, 2010. All rights reserved, as at 21 December 2010.

a.06 Major trade fl ows: 2010 volumes1)

1) Excluding price-related effects.

Source: Copyright © Global Insight (Deutschland) GmbH, 2010. All rights reserved, as at 21 December 2010.

Our markets

Deutsche Post DHL is represented in more than 220 countries and territories. Th e table below provides an overview of the most important markets. Th e regions shown refl ect our business structure. Th e relevant market parameters and our market shares are detailed in the Divisions chapter.

a.07 Market volumes

Global Europe Americas Asia Pacifi c, Eastern
Europe, Africa and the
Middle East
• Cross-border mail
market (outbound, 2010):
€ 6.4 bn1)
• Air freight (2009):
18.5 m tonnes 2)
• Ocean freight (2009):
25.3 m teu s 3)
• Contract logistics (2009):
€ 135 bn 4)
• German mail communi
cation market (2010):
€ 6.0 bn1)
• German dialogue
marketing market (2010):
€ 18.7 bn1)
• International express
market (2009): € 5.3 bn 5)
• Road transport (2009):
€ 148.4 bn 6)
• Domestic mail market
usa (2010): € 43.5 bn 7)
• International express
market (2009): € 4.0 bn 8)
• International express
market Asia Pacifi c
(2009): € 4.4 bn 9)
• International express
market Eastern Europe,
Africa and the Middle
East (2009): € 0.4 bn 9)

1) Company estimates. 2) Data based solely on export freight tonnes. Source: includes content provided by copyright © Global Insight (Deutschland) GmbH, 2010. All rights reserved, annual reports, press releases and company estimates. 3) Twenty-foot equivalent units; estimated part of overall market controlled by forwarders. Source: includes content provided by copyright © Global Insight ( Deutschland) GmbH, 2010. All rights reserved, annual reports, press releases and company estimates. 4) Source: Transport Intelligence. 5) Includes express product Time Defi nite International. Country base: be, ch, de, es, fr, it, nl, pl, se, uk. Source: Market Intelligence 2010. 6) Country base: total for 20 European countries, excluding bulk and specialties transport. Source: mrsc mi freight reports 2008 / 2009 and forecasts for 2009, Eurostat 2009. 7) Source: usps product revenue, 2010. 8) Includes express product Time Defi nite International. Country base: ca, mx, br, us. Source: Market Intelligence 2010. 9) Includes express product Time Definite Inter national. Country base: au, cn, hk, id, in, jp, kr, sg as well as ae, ru, za. Source: Market Intelligence 2010.

Factors affecting our business

Th e corporate and economic environment has changed considerably in recent years. Many factors have had an impact on our mail and logistics business. As part of our Strategy 2015, we systematically and continuously review the key factors aff ecting our business. We continue to believe that our business is substantially impacted by four long-term trends:

  • 1 Globalisation Growth in the logistics industry will continue to outpace the growth of national economies in the future. Trade fl ows and volume to and from Asia as well as within Asia are seeing further sharp increases, as are those in other emerging regions, such as South America and the Middle East. Our DHL divisions are in a better position than most in these regions as well as in Europe and North America. Hardly any other company in our industry off ers integrated logistics solutions for all means of transport and in all parts of the world as we do.
  • 2 Outsourcing In times of economic diffi culty, companies feel increased pressure to reduce costs and streamline business processes. Activities that are not considered part of the core business are being outsourced to a greater extent. In addition, supply chains are becoming more complex and are being placed increasingly on an international footing. Th is makes them more susceptible to potential disturbances as this past year has again demonstrated. Accordingly, customers are demanding integrated solutions that provide a comprehensive range of services and modes of transport and which protect their supply chains. We benefi t from this trend due to our leading positions in the express, freight forwarding and contract logistics markets.
  • 3 Digitalisation Th e internet continues to fundamentally change the way in which information is exchanged. Physical communication channels are being replaced increasingly by electronic communication, which is leading to a decline in volumes and revenues in the traditional mail business in particular. On the other hand, the internet brings dealers and customers closer together and creates new demand for the transport of goods, advertising materials and contract documents. Demand for secure, confi dential and reliable electronic communication is growing on the virtual market. We have responded by launching the E-Postbrief product. Furthermore, we expect to be able to take advantage of increasing digitalisation in our other businesses.
  • 4 Climate change Th e past year again demonstrated that the heightened awareness of the environment and climate considerably impacts the logistics industry. In all of our divisions, an ever-increasing number of customers are asking for climateneutral products. As the world's leading logistics company, it goes without saying that we shall play our part in reducing carbon emissions. We off er our customers an extensive range of energy-saving transport options and climate-neutral products and we have set ourselves an ambitious climate protection goal.

Legal environment

In view of our leading market position, a large number of our services are subject to sector-specifi c regulation under the Postgesetz (German postal act). Further information on this issue and legal risk is contained in the Notes to the consolidated fi nancial statements.

Note 53

a.08 eac calculation

Reported ebit

Asset charge = Net asset base × Weighted average cost of capital

ebit after asset charge

a.09 Net asset base calculation

Operating assets

  • Intangible assets
  • including goodwill
  • Property, plant and equipment
  • Trade receivables,
  • other operating assets

Operating liabilities

  • Operating provisions
  • Trade payables,
  • other operating liabilities

Net asset base

Group management

ebit after asset charge sees signifi cant increase

Since 2008, Deutsche Post DHL has used EBIT aft er asset charge (EAC) as a key performance indicator. EAC is calculated by subtracting a cost of capital component, or asset charge, from reported EBIT.

By including the cost of capital in our business decisions, we encourage all divisions to use resources effi ciently and organise our operating business to sustainably increase value and generate cash fl ow. In the reporting year, EAC served as a key performance indicator in addition to EBIT, which was also used as a basis to determine management remuneration.

To calculate the asset charge, the net asset base is multiplied by the weighted average cost of capital (WACC). Th e asset charge calculation is based on unconsolidated fi gures and is performed each month so that we can also take fl uctuations in the net asset base into account during the year.

All of our divisions use a standard calculation for the net asset base. Th e key components of operating assets are intangible assets, including goodwill, property, plant and equipment and net working capital. Provisions and operating liabilities are subtracted and reduce the net asset base accordingly.

Th e Group's WACC is defi ned as the weighted average net cost of interest-bearing liabilities and equity, taking into account division-specifi c risk factors in a beta factor according to the Capital Asset Pricing Model.

In order to optimise the gearing ratio and thus decrease WACC, two factors must be weighed against each other:

  • 1 Since equity investors expect higher yields than debt investors, WACC declines as the gearing ratio increases (leverage eff ect).
  • 2 If the gearing ratio is high, the company's credit rating has a tendency to decrease and borrowing costs to increase and negate the positive eff ects of the decline in WACC from a certain point onwards.

In 2008, we determined a standard WACC of 8.5 % across the divisions, which also represents a minimum target for projects and investments within the Group. Although the currently low interest rate on the capital market would allow us to reduce the WACC, we left it as is in the reporting year in order to prevent our internal resource allocation to be infl uenced by short-term fl uctuations in capital market interest rates and at the same time keep EAC comparable with previous years.

In 2010, EAC increased from €–959 million to € 666 million. Th is was primarily a result of the considerable increase in profi tability of our DHL divisions. In addition, higher non-recurring restructuring items put pressure on EBIT in the prior year.

a.10 ebit after asset charge (eac)

eac – 959 666 >100
Asset charge –1,190 –1,169 1.8
Reported ebit 231 1,835 >100
2009 2010 + / – %
€ m

Th e asset charge in the reporting year decreased slightly by € 21 million, whilst the net asset base exceeded the prior-year closing balance by € 900 million. Th e opposite trends in asset charge and net asset base were due to a diff erent trend in the level of the asset base during the reporting years. Th e net asset base was reduced in 2009, ending the year at a particularly low level. However, the average asset base was higher.

An increase in net working capital was the primary reason for the year-on-year rise in the net asset base: trade receivables climbed by 23.2 % over the prior year. Th e increase in intangible assets is mostly attributable to currency eff ects, which raised goodwill. Another reason for the increase in the asset base was the use of provisions for restructuring in the United States, which as operating liabilities reduced the net asset base accordingly in the prior year.

Th e increase in the net asset base was moderated by a slight decline in property, plant and equipment that resulted from relatively modest investment activities in the reporting year.

Net asset base 11,520 12,420 7.8
Other operating liabilities – 4,525 – 4,676 –3.3
Trade payables – 4,848 – 5,672 –17.0
Operating provisions –3,881 –3,620 6.7
Other operating assets 2,139 2,400 12.2
Trade receivables 4,881 6,011 23.2
Property, plant and equipment 6,216 6,125 –1.5
Intangible assets including goodwill 11,538 11,852 2.7
2009 2010 + / – %
€ m

a.11 Net asset base (unconsolidated)

DEUTSCHE POST SHARES

Financial markets see signifi cant recovery in second half of year

Despite the notable economic recovery, stock markets remained sluggish at the start of 2010. Th e Greek debt crisis that emerged in the fi rst quarter served to dampen sentiment and the DAX fell to its annual low of 5,434. Th e markets did not return to optimism until government leaders of the euro zone provided assurance that they would support Greece with bilateral credit lines. State economic incentives and an expansive monetary policy also helped to push the DAX back up. At the middle of the year, fears of a new recession set in and the stock markets responded with uncertainty. Even though many companies presented better half-year results than expected, the sidewards trend in the markets continued until the beginning of September, when share prices began rising again. Th e German economy benefi ted from the global growth, due particularly to the German export industry. By the end of 2010, the DAX had increased 16.1 % year-on-year to 6,914 points. Th e EURO STOXX 50 fell 5.8 % over the course of the year, refl ecting the diff ering trends in the euro zone. By contrast, the Dow Jones improved by 11.0 %.

2004 2005 2006 2007 2008 2009 2010
Year-end closing price 16.90 20.48 22.84 23.51 11.91 13.49 12.70
High 19.80 21.23 23.75 25.65 24.18 13.79 14.46
Low 14.92 16.48 18.55 19.95 7.18 6.65 11.18
Number of shares millions 1,112.8 1,193.9 1,204.01) 1,208.21) 1,209.01) 1,209.0 1,209.0
Market capitalisation as at 31 December € m 18,840 24,425 27,461 28,388 14,399 16,309 15,354
Average trading volume per day shares 2,412,703 3,757,876 5,287,529 6,907,270 7,738,509 5,446,920 5,329,779
Annual performance including dividend % 6.4 24.1 14.9 6.9 – 45.5 18.3 –1.4
Annual performance excluding dividend % 3.4 21.2 11.5 2.9 – 49.3 13.3 – 5.9
Beta factor 2) 0.84 0.75 0.80 0.68 0.81 0.91 0.95
Earnings per share 3) 1.44 1.99 1.60 1.15 –1.40 0.53 2.10
Cash fl ow per share 4) 2.10 3.23 3.28 4.27 1.60 – 0.48 1.59
Price-to-earnings ratio 5) 11.7 10.3 14.3 20.4 – 8.5 25.5 6.0
Price-to-cash fl ow ratio 4), 6) 8.1 6.4 7.0 5.5 7.4 –28.1 8.0
Dividend € m 556 836 903 1,087 725 725 7867)
Payout ratio % 34.8 37.4 47.1 78.6 112.6 30.9
Dividend per share 0.50 0.70 0.75 0.90 0.60 0.60 0.657)
Dividend yield % 3.0 3.4 3.3 3.8 5.0 4.4 5.1

a.12 Deutsche Post shares: multi-year review

1) Increase due to exercise of stock options Note 39. 2) From 2006: Beta 3 years; source: Bloomberg. 3) Based on consolidated net profi t excluding non-controlling interests Note 24. 4) Cash fl ow from operating activities. 5) Year-end closing price / earnings per share. 6) Year-end closing price / cash fl ow per share. 7) Proposal.

a.13 Peer group comparison: closing price on 30 December

2009 2010 + / – %
Deutsche Post DHL 13.49 12.70 – 5.9
tnt 21.36 19.21 –10.1
FedEx us \$ 85.17 92.96 9.1
ups us \$ 58.18 72.68 24.9
Kuehne + Nagel chf 100.50 130.00 29.4

a.14 Share price performance

1) Rebased to the closing price of Deutsche Post shares on 30 December 2009.

Deutsche Post shares trail behind the dax

Our shares had already reached their annual high of € 14.46 on 8 January 2010. Th ey then moved downwards in line with the general trend. Aft er we presented our results for 2009 on 9 March 2010, they moved sideways until the Annual General Meeting on 28 April 2010. In this period, the DAX made overall gains but there was scepticism in the market regarding whether our Group would succeed in generating additional profi table growth along with the growth in volume. Th e price of our shares therefore dropped to their annual low of € 11.18 on 7 May 2010. However, we pleasantly surprised the market with our fi rst-quarter fi gures. Due to a good reporting season, our shares made strong gains against the DAX until the start of August, with the € 14 mark nearly being reached at times. Aft er our Capital Markets Day on 23 November, however, Deutsche Post shares declined to their year-end closing price of € 12.70 as the DAX continued to rise. Hence, over the year as a whole, our shares lost 5.9 % in value. Average trading volumes remained stable at 5.3 million shares (previous year: 5.4 million).

a.15 Candlestick graph / 30-day moving average

Analysts recommend Deutsche Post shares

At the end of 2010, 33 analysts were following Deutsche Post shares. A total of 26 analysts issued a "buy" recommendation on our shares, eight more than a year earlier. Five analysts issued a neutral recommendation regarding Deutsche Post shares and only two to sell. Th e average price target increased signifi cantly over the prior year to € 16.35 at the end of the year.

Private investors increase stake

Th e number of shares held by private investors rose again compared with the previous year, increasing from 6.6 % to 7.5 % of the free fl oat. KfW Bankengruppe continued to hold 30.5 % of our shares. Th e free fl oat remained at 69.5 %, 14.5 % of which were held in the USA, 12.1 % in Germany and 26.5% in the United Kingdom.

Deutsche Post cultivates close contact with capital markets

At the start of 2010, capital markets participants were primarily interested in the volume trends in our divisions and regions. Another point of interest was our new fi nance strategy, which the Board of Management had introduced on 9 March 2010 together with the results for fi nancial year 2009. Whilst talks with investors in the prior year had revolved around the planned sale of Postbank, the impact of the economic crisis and our restructuring measures, in 2010 the principal topic of interest involved opportunities to achieve further growth and generate higher margins.

In November, we held a Capital Markets Day where we off ered more detail on our fi nance strategy. Members of the Board of Management commented on the developments of the past 12 months, the Group's strategy and the individual divisions. In addition, Board of Management members and our investor relations team cultivated close contact with the capital markets at numerous individual meetings and investor conferences. Our work in the fi eld was ranked the third-best in Europe by Institutional Investor magazine.

a.16 Shareholder structure1)

1) As at 31 December 2010.

2) On 23 July 2009 KfW issued a convertible bond on Deutsche Post ag shares (volume: 54.1 million shares). Investors can convert this bond from the fi rst due date for interest until 30 July 2014.

ECONOMIC POSITION

Overall assessment by the Board of Management

As a globally operating logistics provider, Deutsche Post DHL benefi ted from the recovery in the global economy in fi nancial year 2010, recording impressive volume and revenue increases. Th e savings generated in the previous year improved profi tability in almost all divisions, coupled in some cases with signifi cantly higher margins. As a result, overall earnings increased to € 1.8 billion. Operating cash fl ow also saw a signifi cant yearon-year improvement to € 1.9 billion. Our fi nancial position remains very stable due to available net liquidity of € 1.4 billion. Our successful business performance allows us to propose the payment of a dividend per share of € 0.65 for the year under review to our shareholders at the Annual General Meeting on 25 May 2011.

2009 2010 Revenue € m 46,201 51,481 Profi t from operating activities (ebit) before non-recurring items € m 1,473 2,205 Profi t from operating activities (ebit) € m 231 1,835 Return on sales1) % 0.5 3.6 Consolidated net profi t for the period2) € m 644 2,541 Earnings per share 3) € 0.53 2.10 Dividend per share € 0.60 0.654)

1) ebit / revenue. 2) Excluding non-controlling interests, including Postbank. 3) Including Postbank. 4) Proposal.

a.17 Selected key indicators for results of operations (continuing operations)

Signifi cant events

No signifi cant events

Th ere were no signifi cant events with material eff ects on the Group's earnings, fi nancial position and assets and liabilities in the reporting period.

Earnings

Changes in reporting and portfolio

At the beginning of 2010, we transferred DHL Express Sweden's domestic business to DHL Freight Sweden and adjusted the prior-year segment reporting fi gures accordingly.

At the beginning of March, DHL Express UK completed the sale of its day-defi nite domestic business. All assets and liabilities had previously been classifi ed as held for sale.

a.18 Consolidated revenue

Note 12

Note 13

Note 14

Note 15

Note 16

In April, DHL Supply Chain Austria sold parts of its contract logistics operations. Th e transaction involved the temperature-controlled logistics and transport business.

At the end of June, DHL Express France sold its day-defi nite domestic business. All assets and liabilities had already been classifi ed as held for sale as at 31 December 2009.

As at 1 July 2010, we transferred signifi cant parts of Williams Lea Germany from the SUPPLY CHAIN division to the MAIL division. Th e two businesses have many strategic and operational elements in common, such as those relating to the E-Postbrief. Th e prior-year segment reporting fi gures were adjusted accordingly.

In August, we acquired the online advertising services provider "nugg.ad AG predictive behavioral targeting", Germany, which has been fully consolidated.

In accordance with the revised IAS 39, the previously unrecognised forward transaction involving 27.4 % of Postbank's shares for Deutsche Bank has been recognised in profi t and loss and included at its fair value in net fi nancial income since 1 January 2010.

Increase in consolidated revenue from continuing operations

Consolidated revenue from continuing operations rose 11.4 % year-on-year to € 51,481 million (previous year: € 46,201 million). Currency eff ects of € 2,081 million contributed to this increase. Th e share of consolidated revenue generated abroad rose from 64.8 % to 67.9 %.

Higher volumes lead to increased expenses

Th e restructuring measures initiated in the previous year led to non-recurring expenses of € 370 million in the reporting year (previous year: € 1,242 million), the majority of which (€ 288 million) was incurred in the EXPRESS division.

At € 2,217 million, other operating income was slightly higher than in the prior-year period (€ 2,141 million).

Volume growth and an increase in the oil price led to a rise in the materials expense for the reporting year from € 25,774 million to € 29,473 million.

In contrast, restructuring measures in the express business in particular led to staff costs declining by a total of € 412 million or 2.4 % to € 16,609 million. Th is was off set by € 70 million for one-time end-of-year bonuses for all Group employees.

At € 324 million, depreciation, amortisation and impairment losses were down by 20.0 % on the prior-year fi gure (€ 1,620 million). Th e restructuring measures implemented in the previous year resulted in prospective recognition of part of this item.

In contrast, other operating expenses were up € 789 million on the fi gure for the previous year to € 4,485 million; this was due in particular to an increase in expenses attributable to asset disposals. Th ese include eff ects relating to the above-mentioned sales in the United Kingdom, France and Austria.

Signifi cantly improved ebit and net fi nancial income

Profi t from operating activities (EBIT) from continuing operations rose by € 1,604 million to € 1,835 million from the previous year's fi gure of € 231 million. Profi t in the previous year was aff ected by non-recurring expenses of € 1,242 million; restructuring activities in the reporting period led to one-time expenses of € 370 million. Adjusted for these items, EBIT rose by € 732 million, from € 1,473 million to € 2,205 million.

Net fi nancial income rose signifi cantly, from € 45 million to € 989 million. Since January 2010, this fi gure has for the fi rst time included the measurement of the forward from the second tranche of the planned Postbank sale in the amount of € 1,653 million.

Profi t before income taxes rose by € 2,548 million to € 2,824 million. Income taxes of € 194 million were incurred (previous year: € 15 million). Th e measurement of the derivatives from the planned Postbank sale had no eff ect on tax. Overall, profi t from continuing operations improved signifi cantly by € 2,369 million to € 2,630 million in the reporting period (previous year: € 261 million).

Postbank included in net income from associates

Since Postbank was deconsolidated at the end of February 2009, the previous year's profi t from discontinued operations contains the net loss generated in the fi rst two months and the deconsolidation eff ect of € 444 million. In the reporting period, the Group's share of Postbank's profi t or loss is contained in net income from associates.

Consolidated net profi t and earnings per share up considerably

Consolidated net profi t for the period rose from € 693 million to € 2,630 million. € 2,541 million of this amount is attributable to shareholders of Deutsche Post AG and € 89 million to non-controlling interest holders. Both basic and diluted earnings per share rose signifi cantly from € 0.53 to € 2.10.

Dividend of € 0.65 per share proposed

At the Annual General Meeting on 25 May 2011, the Board of Management and the Supervisory Board will make a proposal to the shareholders to pay a dividend per share of € 0.65 for fi nancial year 2010 (previous year: € 0.60). Th e distribution ratio based on the consolidated net profi t attributable to Deutsche Post AG shareholders amounts to 30.9 %. Th e net dividend yield based on the year-end closing price of our shares is 5.1 %. Th e dividend will be distributed on 26 May 2011 and is tax-free for shareholders resident in Germany.

Financial position

Principles and aims of fi nancial management

Th e Group's fi nancial management activities include managing cash and liquidity, the hedging of interest rate, currency and commodity price risk, Group fi nance, issuing guarantees and letters of comfort and liaising with the rating agencies. We manage processes centrally, allowing us to work effi ciently and successfully manage risks.

Responsibility for activities rests with Corporate Finance at Group headquarters in Bonn, which is supported by three Regional Treasury Centres in Bonn (Germany), Fort Lauderdale (USA) and Singapore. Th ese centres act as interfaces between headquarters and the operating companies, advise the companies on all fi nancial management issues and ensure compliance with Group-wide requirements. Th e guidelines and processes comply with the Gesetz zur Kontrolle und Transparenz im Unternehmensbereich ( German law on control and transparency in business) of 27 April 1998.

Corporate Finance's main task is to minimise fi nancial risk and the cost of capital, whilst preserving the Group's lasting fi nancial stability and fl exibility. In order to maintain its unrestricted access to the capital markets, the Group continues to aim for a credit rating appropriate to the sector. We therefore monitor particularly closely the ratio of our operating cash fl ows to our adjusted debt. Adjusted debt refers to the Group's net debt, allowing for unfunded pension obligations and liabilities under operating leases.

New fi nance strategy for the Group

Building on the principles and aims of fi nancial management, the Supervisory Board adopted a new fi nance strategy for the Group in March 2010. In addition to the interests of shareholders, the new strategy also takes lender requirements into account. Th e goal is for the Group to maintain its fi nancial fl exibility and low cost of capital by ensuring a high degree of continuity and predictability for investors.

A key component of this strategy is a target rating of "BBB+", which is managed via the dynamic performance metric known as funds from operations to debt (FFO to debt). Th is performance metric is calculated on a rolling 12-month basis. Our strategy also includes a sustained dividend policy and clear priorities regarding the use of excess liquidity, which will initially be used for investing in the operating business. We shall also use liquidity to fund a portion of our pension liabilities. Once this has been achieved, we would aim to improve our rating to "A–" before using liquidity for additional dividend payments or share repurchases.

a.21 Finance strategy

Credit rating Investors
• Maintain "bbb+" and "Baa1" ratings, respectively.
• ffo to debt introduced as dynamic performance metric.
Dividend policy
• Reliable and consistent informa tion
from the company.
• Predictability of expected returns.
• Pay out 40 % – 60 % of net profi t.
• Consider cash fl ow and continuity.
Excess liquidity
Group
• Preserve fi nancial and strategic fl exibility.
• Assure low costs of capital (wacc )1).
1. Invest in the operating business.
2. Increase plan assets for German pension plans.
3. Aim for credit ratings of "a–" and "a3", respectively.
4. Pay out special dividend or execute share buy-back
programme.
Debt portfolio
• Syndicated credit facility taken out as liquidity reserve.
• Bonds could be issued to cover long-term capital
requirement.

Funds from operations (FFO) represents operating cash fl ow before changes in working capital plus interest and dividends received less interest paid and adjusted for operating leases, pensions and non-recurring income or expenses, as shown in the following calculation. In addition to fi nancial liabilities and available cash and cash equivalents, the fi gure for debt also includes operating lease liabilities as well as unfunded pension liabilities. Th e defi nition of FFO to debt and the method used to calculate its individual components correspond to those used by the rating agency Standard & Poor's.

a.22 ffo to debt

1) Weighted average cost of capital Group management, page 32.

€ m
2009 2010
Operating cash fl ow before changes in working capital 763 2,109
Interest and dividends received 103 59
Interest paid 291 183
Adjustment for operating leases 1,082 1,055
Adjustment for pensions 153 198
Non-recurring income / expenses 1,415 531
Funds from operations (ffo) 3,225 3,769
Reported fi nancial liabilities1) 7,439 7,022
Financial liabilities related to the sale of Deutsche Postbank ag1) 3,990 4,164
Financial liabilities recognised at fair value through profi t or loss1) 141 115
Adjustment for operating leases1) 4,933 5,527
Adjustment for pensions1) 5,221 5,323
Surplus cash and near-cash investments1), 2) 3,864 2,893
Debt 1) 9,598 10,700
ffo to debt (%) 33.6 35.2

1) As at 31 December.

2) Surplus cash and near-cash investments are defi ned as cash and cash equivalents and investment funds callable at sight,

less cash needed for operations.

standardandpoors.com

As a result of the sharp increase in funds from operations, FFO to debt improved on the prior year despite the negative eff ect of restructuring payments on liquidity and the increase in debt due to higher operating lease liabilities. With a value of 35.2 %, this performance metric is within our expectations as well as those of Standard & Poor's.

Central cash and liquidity management

Th e cash and liquidity of the globally active subsidiaries is managed centrally by Corporate Treasury. A total of 84 % of the Group's external revenue is consolidated in cash pools and used to balance internal liquidity needs. In countries where this practice is ruled out for legal reasons, internal and external borrowing and investment are arranged centrally by Corporate Treasury. In this context, we observe a balanced banking policy in order to remain independent of individual banks. Our subsidiaries' intra-group revenue is also pooled and managed by our in-house bank in order to avoid external bank charges and margins (intercompany clearing). Payment transactions are executed in accordance with uniform guidelines using standardised processes and IT systems.

Managing market risk

Th e Group uses both primary and derivative fi nancial instruments to limit market risk. Interest rate risk is managed only with the help of swaps. Currency risk is additionally hedged using forward transactions, cross-currency swaps and options. We pass on most of the risk arising from commodity fl uctuations to our customers and manage the remaining risk by means of commodity swaps. Th e parameters, responsibilities and controls governing the use of derivatives are laid down in internal guidelines.

Flexible and stable fi nancing

Th e Group covers its long-term fi nancing requirements by maintaining a balanced ratio of equity to liabilities. Th is ensures our fi nancial stability whilst providing adequate fl exibility. Our most important source of funds is net cash from operating activities.

During the reporting year, the average drawdown on the Group's committed, unsecured, bilateral credit lines was only around 7 %; the total volume amounted to an annual average of € 2.7 billion. As part of our fi nance strategy, in December 2010 we agreed upon a fi ve-year syndicated credit facility with a volume of € 2 billion that has replaced the previous bilateral loan agreements in full. Th e syndicated credit facility guarantees us the best current market conditions and makes it a secure, long-term liquidity reserve. Th e credit facility does not contain any fi nancial covenants concerning the Group's fi nancial indicators and had not yet been drawn down as at the balance sheet date.

As part of our banking policy, we make certain to spread our business volume widely and maintain long-term relationships with the fi nancial institutions we entrust with our business. In addition to credit lines, we meet our borrowing requirements through other independent sources of fi nancing. Th ese include bonds, structured fi nance products and operating leases. Most debt is taken out centrally in order to leverage economies of scale and specialisation benefi ts and hence to minimise the cost of capital.

Note 50

Guarantees and letters of comfort

Deutsche Post AG provides security for the loan agreements, leases and supplier contracts entered into by Group companies, associates or joint ventures by issuing letters of comfort, sureties or guarantees as needed. Th is practice allows better conditions to be negotiated locally. Th e sureties are provided and monitored centrally.

Creditworthiness of the Group

Credit ratings represent an independent and current assessment of a company's credit standing. Th e ratings are based on a quantitative analysis and measurement of the annual report and appropriate planning data. Qualitative factors, such as industryspecifi c features and the company's market position and range of products and services, are also taken into account. Th e creditworthiness of our Group is reviewed on an ongoing basis by the rating agencies Standard & Poor's and Moody's Investors Service.

In the fi rst half of 2010, Standard & Poor's raised our outlook from "negative" to "stable". It has also issued a long-term credit rating of "BBB+" with respect to our Group's ability to meet its fi nancial commitments, which it regards as appropriate. Moody's has given us an equivalent rating. Th is means that Deutsche Post DHL is well positioned in the transport and logistics sector. Th e following table shows the ratings as at the reporting date and the underlying factors. Th e complete and current analyses by the rating agencies and the rating categories can be found on our website.

standardandpoors.com, moodys.com

dp-dhl.com/en/investors.html

a.23 Ratings awarded by rating agencies

Long-term: bbb+ Short-term: a – 2 Outlook: stable

Rating factors

  • Global network, with leading market positions in international European and Asian express delivery services.
  • Dominant position in the German mail market supports Group cash fl ow generation.
  • Global number one integrated logistics provider.

Rating factors

  • Regulatory risk and decline in structural volume in the mail business.
  • Below-par profi tability of businesses outside domestic mail operations.
  • Vulnerability to trading volume declines given high level of operational gearing to support global network.

Standard & Poor's Moody's Investors Service

Long-term: Baa1 Short-term: p – 2 Outlook: stable

Rating factors

  • Global presence and scale as Europe's largest logistics company.
  • Large and relatively robust mail business.
  • Profi tability expected to increase at Group level, particularly in the express division.

Rating factors

  • High fi xed cost base depresses the operating margin in the event of falling business volume in the mail and express business.
  • Saturated, declining mail business.
  • Relatively weak rating for fi nancial year 2009.

Liquidity and sources of funds

As at the balance sheet date, the Group had cash and cash equivalents in the amount of € 3.4 billion (previous year: € 3.1 billion) at its disposal. A large portion of this is accounted for by Deutsche Post AG. Most of the cash is invested centrally on the money market. As at the reporting date, these short-term money market investments had a volume of € 1.9 billion. Cash and cash equivalents are supplemented by investment funds of € 0.4 billion that are callable at sight and are reported as current fi nancial assets in the balance sheet.

Th e share of investment funds declined, particularly due to the extraordinary cash outfl ows incurred for restructuring in the amount of € 0.8 billion during the year under review and the decrease in fi nancial liabilities, for example due to early repayment of a municipal bond that had been issued to fi nance investments at Wilmington airport (€ 0.2 billion). Th e fi nancial liabilities reported in our balance sheet break down as follows:

a.24 Financial liabilities
---------------------------- -- -- -- -- --
€ m
2009 2010
Bonds 1,870 1,682
Due to banks 577 359
Finance lease liabilities 269 210
Liabilities to Group companies 126 137
Liabilities at fair value through profi t or loss 141 115
Other fi nancial liabilities 4,456 4,519
7,439 7,022

Th e largest single items are the two listed bonds of Deutsche Post Finance B. V. as well as the project fi nance received from the European Investment Bank for mail sorting centres in Germany and an IT centre in the Czech Republic.

Other fi nancial liabilities mainly comprise the transaction regarding Deutsche Postbank AG shares in the form of a mandatory exchangeable bond, cash collateral and a hedging liability. Further information on the recognised financial liabilities is contained in the Notes.

Operating leases remain an important source of funding for the Group. We mainly use operating leases to fi nance real estate as well as aircraft , vehicle fl eets and IT equipment.

a.25 Operating lease obligations by asset class
-- ------------------------------------------------- -- -- -- -- --
6,193 7,091
Aircraft 312 951
Other equipment, offi ce and operating equipment, transport equipment, miscellaneous 416 471
Technical equipment and machinery 106 115
Land and buildings 5,359 5,554
2009 2010
€ m

Note 52

Note 46

Operating lease obligations rose signifi cantly year-on-year to € 7.1 billion. Th e increase was primarily due to the general economic recovery and our investments in our aircraft fl eet.

Capital expenditure lower than expected

Th e Group's capital expenditure (capex) totalled € 1,262 million at the end of 2010 (previous year: € 1,171 million), down 10 % on the originally budgeted fi gure of € 1.4 billion. Funds were injected primarily into replacements and growing the business.

At the beginning of the year, we were initially cautious with our investments in light of the uncertain economic trend. As the year progressed, we shift ed from a single focus on replacements to growth-orientated investments. Funds were used mainly to replace and expand assets as follows: € 1,058 million were invested in property, plant and equipment and € 204 million in intangible assets excluding goodwill. Investments in property, plant and equipment related mainly to advance payments and assets under development (€ 279 million), technical equipment and machinery (€ 265 million), transport equipment (€ 212 million), IT equipment (€ 97 million) and aircraft (€ 68 million).

Our initial focus on replacement investments led to investments being made primarily in Europe and the Americas, as shown in the graph on the right. In Europe, investments were centred on Germany and the UK.

a.26 Investments by region € m Germany 733 635 Americas 210 123 Europe (excluding Germany) 174 300 Asia Pacifi c 94 78 Other regions 51 35 2010 2009

a.27 Capex and depreciation, amortisation and impairment losses, full year

mail express global forwarding,
freight
supply chain Corporate Center /
Other
Continuing
operations
2009
adjusted
2010 2009
adjusted
2010 2009
adjusted
2010 2009
adjusted
2010 2009
adjusted
2010 2009 2010
Capex (€ m) 338 445 370 286 92 102 195 215 176 214 1,171 1,262
Depreciation, amortisation and
impairment losses (€ m)
332 323 483 373 114 98 392 298 299 204 1,620 1,296
Ratio of capex to depreciation,
amortisation and impairment losses
1.02 1.38 0.77 0.77 0.81 1.04 0.50 0.72 0.59 1.05 0.72 0.97

a.28 Capex and depreciation, amortisation and impairment losses, q4

express global forwarding, freight supply chain Corporate Center /
Other
Continuing
operations
2009
adjusted
mail
2010
2009
adjusted
2010 2009
adjusted
2010 2009
adjusted
2010 2009 2010 2009 2010
Capex (€ m) 133 146 95 134 36 34 60 81 61 104 385 499
Depreciation, amortisation and
impairment losses (€ m)
79 99 169 87 29 25 89 78 83 48 449 337
Ratio of capex to depreciation,
amortisation and impairment losses
1.68 1.47 0.56 1.54 1.24 1.36 0.67 1.04 0.73 2.17 0.86 1.48

mail invests in internet business

Capital expenditure in the MAIL division rose in the reporting year from € 338 million (adjusted) to € 445 million. Th ese investments related in particular to technical equipment and machinery (€ 210 million), internally generated soft ware (€ 96 million) and other operating and offi ce equipment (€ 40 million). Th e domestic mail business invested primarily in replacing technical equipment and mail sorting machines. In addition, we developed the platform for the E-Postbrief product.

Investments in the domestic parcel business focused largely on new camera and scanning technology for the parcel centres which we used to automate more of our processes. We expanded our Packstation network and updated the necessary soft ware. We also launched the MeinPaket.de online shop, thereby expanding our online shopping services.

With regard to the retail outlets, we restructured our network and improved the soft ware in use.

express investments remain low

In the EXPRESS division, capital expenditure totalled € 286 million (previous year, adjusted: € 370 million), representing a further decline of 23 % compared with the previous year. Investments were driven primarily by regulatory aircraft maintenance and network optimisation. Investments in property, plant and equipment focused on aircraft (€ 68 million), advance payments and assets under development (€ 118 million), technical equipment and machinery (€ 23 million) and IT equipment (€ 20 million).

Investments in intangible assets related mainly to advance payments and intangible assets under development (€ 6 million) as well as soft ware (€ 6 million).

In regional terms, we prioritised upgrading our terminals in Italy and the Netherlands and improving our Network Operation Services in Germany. In the Asia Pacifi c region, we invested mainly in India and China. In the Americas region, capex centred on aircraft conversions in the United States and on technical equipment and machinery in Mexico and Canada.

global forwarding, freight modernises infrastructure

In the GLOBAL FORWARDING, FREIGHT division, € 102 million was invested in the year under review (previous year, adjusted: € 92 million). Of this fi gure, € 75 million was attributable to the Global Forwarding business unit. As in the prior year, we updated our IT infrastructure and streamlined our processes, particularly in our global applications.

Funds of € 27 million were invested in the Freight business unit, where they were used primarily for property, plant and equipment in the UK, including transport equipment.

supply chain invests in new business

In the SUPPLY CHAIN division, capital expenditure increased by 10 % to € 215 million (previous year, adjusted: € 195 million). Of this amount, € 198 million related to the Supply Chain business, € 15 million to Williams Lea and € 2 million to central entities. Investments were stepped up in the second half of the year and related mainly to new business activities in the Americas and Asia Pacifi c regions. Roughly 65 % of the funds went towards new business and 35 % for replacements and renewals in 2010 as a whole. Capex in the Americas region was primarily attributable to new business in the Retail, Consumer and Automotive sectors. Replacement investments focused on customerfunded projects in the Retail and Energy sectors in the Americas region. In the UK, we continued to direct capital towards warehousing and transport solutions for new and existing customers, with major investment projects being carried out in the Life Sciences & Healthcare sector and in Airline Business Solutions. Capex in other parts of Europe was limited to new and existing business solutions as well as essential replacements and saw an overall year-on-year decline of 27 %. In the Williams Lea business unit we invested in developing soft ware and in modernising IT.

Rise in cross-divisional investments

Cross-divisional capital expenditure rose from € 176 million in 2009 to € 214 million in 2010. Most of these expenses related to the purchase of vehicles. Capital expenditure had been considerably reduced in this area in the previous year when vehicle operating life was extended and new vehicle orders suspended. Investments in IT equipment went down, primarily as a result of the previous year's restructuring.

Cash fl ow statement for continuing operations

Net cash from operating activities rose by € 683 million year-on-year in fi nancial year 2010 to € 1,927 million. Th is increase is mainly due to the € 1,604 million increase in EBIT. In addition, losses on the disposal of assets, which reduced EBIT by € 279 million, have been adjusted in the net income from disposal of non-current assets line item and are instead shown under net cash used in investing activities. Th e depreciation, amortisation and impairment losses contained in EBIT are non-cash expenses and are therefore adjusted. Th ey are down € 324 million year-on-year. Th e rise in working capital led to a net cash outfl ow of € 182 million, mainly due to the increase in receivables and other current assets. Th e change in working capital in the previous year led to a net cash infl ow of € 481 million.

a.30 Selected cash fl ow indicators (continuing operations)

€ m
2009 2010
Cash and cash equivalents as at 31 December 3,064 3,415
Change in cash and cash equivalents 1,456 284
Net cash from operating activities 1,244 1,927
Net cash used in / from investing activities –1,457 8
Net cash from / used in fi nancing activities 1,669 –1,651

Investing activities generated net cash of € 8 million in 2010, whereas the previous year saw an outfl ow of € 1,457 million. Th is was mainly due to the sale of money market funds, which led to an infl ow of cash from current fi nancial assets. Th e sale of the day-defi nite domestic express businesses in the UK and France led to a cash outfl ow. € 1,174 million was also invested in property, plant and equipment and in intangible assets, on a level with the previous year. Cash outfl ows for subsidiaries and other business units related, amongst other things, to the nugg.ad AG acquisition as well as to sub sequent payments for Flying Cargo, which was acquired in 2008.

Taken together, the changes in the cash fl ows from operating activities and investing activities resulted in free cash fl ow of € 1,935 million. Th is corresponds to a € 2,148 million improvement as against the negative prior-year fi gure of €–213 million.

Financing activities resulted in a net cash outfl ow of € 1,651 million in the reporting period. Th e dividend payment to our shareholders was the largest item in this area (€ 725 million). Cash and cash equivalents of € 641 million net were used to reduce fi nancial debt. Th e net cash infl ow seen in the previous year was due to Deutsche Bank's subscription of the mandatory exchangeable bond and to payment of the collateral for the put option for the remaining Postbank shares.

Compared with 31 December 2009, cash and cash equivalents increased from € 3,064 million to € 3,415 million due to the changes in the cash fl ows from our individual activities.

Assets and liabilities

Group's total assets exceed prior-year level

Th e Group's total assets amounted to € 37,763 million as at 31 December 2010, € 3,025 million or 8.7 % more than at 31 December 2009.

Non-current assets rose from € 22,022 million to € 24,493 million, mainly because non-current fi nancial assets increased by € 1,745 million to € 3,193 million particularly as a result of the measurement of the derivatives from the planned Postbank sale. Intangible assets also increased, rising € 314 million to € 11,848 million primarily due to an increase in goodwill that is attributable to currency translation diff erences. In contrast, property, plant and equipment declined by € 90 million to € 6,130 million, as a result of depreciation and impairment losses as well as the reclassifi cation of assets as held for sale. Investments in associates increased from € 1,772 million to € 1,847 million, due to the positive development of Postbank's earnings amongst other things. At € 973 million, deferred tax assets were up € 305 million on the prior-year level.

Current assets rose from € 12,716 million to € 13,270 million. Trade receivables in particular rose as a result of the higher sales volume, climbing by € 1,137 million to € 6,046 million. In contrast, current fi nancial assets fell by € 1,239 million to € 655 million, primarily due to the sale of securities classifi ed as available for sale. Inventories of € 223 million as at the reporting date were almost unchanged year-on-year. Cash and cash equivalents increased by € 351 million or 11.5 % to € 3,415 million. Although the dividend payment to shareholders was one of the factors that reduced this item by € 725 million, the sale of current fi nancial assets increased it. In contrast, assets held for sale decreased by € 66 million to € 113 million following the completion of the sale of the DHL Express day-defi nite domestic businesses in the UK and France.

Equity attributable to Deutsche Post AG shareholders increased by € 2,335 million or 28.6 % compared with 31 December 2009, to € 10,511 million. Th e increase was primarily due to the higher consolidated net profi t for the period and currency translation diff erences, whereas the dividend payment for fi nancial year 2009 reduced this item.

Current and non-current liabilities increased from € 16,788 million to € 17,640 million, primarily because trade payables rose by € 846 million to € 5,707 million. Th e increase in other current liabilities from € 3,674 million to € 4,047 million is mainly due to the abolition of the VAT exemption for business customers in the mail division. Financial liabilities were reduced by € 417 million to € 7,022 million. Th is applies in particular to non-current fi nancial liabilities, in part because we repaid a € 178 million municipal bond in the USa. At € 9,427 million, non-current and current provisions were also slightly below the prior-year level (€ 9,677 million). Th ey were mainly used for restructuring measures, which primarily aff ected the US express business.

Notes 33 to 38

Notes 46 to 48

Divisions, page 54

Indicators for continuing operations

Net liquidity declined from € 1,690 million as at 31 December 2009 to € 1,382 million as at 31 December 2010 because our dividend payment and restructurings, amongst other things, led to cash outfl ows. In contrast, the equity ratio improved by 4.5 percentage points to 28.3 %.

Net interest cover shows the extent to which net interest obligations are covered by EBIT; it is calculated by dividing EBIT by net interest paid/received. Th is key indicator also improved from 1.2 to 14.3 as a result of the signifi cantly higher EBIT.

Net gearing shows the proportion of net debt to the sum of equity and net debt combined. Th e dynamic gearing ratio is an indicator of internal fi nancing capacity and expresses the average number of years required to pay off outstanding debt using the cash fl ow generated from operating activities in the year under review. However, as we have net liquidity, the informative value of these indicators is limited. We therefore decided not to present and comment on them here.

a.31 Selected indicators for net assets (continuing operations)

2009 2010
Equity ratio % 23.8 28.3
Net liquidity ( – ) /net debt ( + ) € m –1,690 –1,382
Net interest cover 1.2 14.3
ffo to debt1) % 33.6 35.2

1) For the calculation Financial position, page 41.

a.32 Net liquidity ( – ) / net debt ( + )

€ m
2009 2010
Non-current fi nancial liabilities 6,699 6,275
Current fi nancial liabilities 740 747
Financial liabilities 7,439 7,022
Cash and cash equivalents 3,064 3,415
Current fi nancial assets 1,894 655
Long-term deposits1) 120 120
Positive fair value of non-current fi nancial derivatives1) 805 2,531
Financial assets 5,883 6,721
Financial liabilities to Williams Lea minority shareholders 23 28
Mandatory exchangeable bond 2) 2,670 2,796
Collateral for the put option 2) 1,200 1,248
Net effect of the measurement of the Postbank derivatives 3) 647 2,389
Non-cash adjustments 3,246 1,683
Net liquidity ( – ) / net debt ( + ) –1,690 –1,382

1) Reported in non-current fi nancial assets in the balance sheet. 2) Reported in non-current fi nancial liabilities in the balance sheet.

3) Reported in non-current fi nancial assets and fi nancial liabilities in the balance sheet.

DIVISIONS

Overview

a.33 Key fi gures by operating division

€ m 2009
adjusted
2010 + / – % Q 4 2009
adjusted
Q 4 2010 + / – %
mail
Revenue 13,912 13,821 – 0.7 3,776 3,809 0.9
of which Mail Communication 5,820 5,597 –3.8 1,554 1,487 – 4.3
Dialogue Marketing 2,678 2,595 –3.1 710 713 0.4
Press Services 819 797 –2.7 209 209 0.0
Value-Added Services 328 339 3.4 95 88 –7.4
Parcel Germany 2,574 2,732 6.1 768 835 8.7
Retail Outlets 806 800 – 0.7 218 217 – 0.5
Global Mail 1,679 1,735 3.3 453 480 6.0
Pension Service 98 102 4.1 21 24 14.3
Consolidation / Other – 890 – 876 1.6 –252 –244 3.2
Profi t from operating activities (ebit) before non-recurring items 1,423 1,152 –19.0 515 257 – 50.1
Profi t from operating activities (ebit) 1,391 1,118 –19.6 504 227 – 55.0
Return on sales (%)1) 10.0 8.1 13.3 6.0
Operating cash fl ow 1,156 1,044 – 9.7 634 608 – 4.1
express
Revenue 9,917 11,111 12.0 2,672 2,904 8.7
of which Europe 5,207 4,960 – 4.7 1,367 1,270 –7.1
Americas 1,473 1,831 24.3 391 478 22.3
Asia Pacifi c 2,580 3,374 30.8 724 897 23.9
eemea (Eastern Europe, the Middle East and Africa) 1,054 1,216 15.4 280 326 16.4
Consolidation / Other –397 –270 32.0 – 90 – 67 25.6
Profi t from operating activities (ebit) before non-recurring items 235 785 >100 159 239 50.3
Proft / loss from operating activities (ebit) –790 497 –358 218
Return on sales (%)1) – 8.0 4.5 –13.4 7.5
Operating cash fl ow – 454 904 >100 160 251 56.9
global forwarding, freight
Revenue 11,243 14,341 27.6 3,098 3,898 25.8
of which Global Forwarding 7,913 10,725 35.5 2,212 2,914 31.7
Freight 3,419 3,735 9.2 908 1,018 12.1
Consolidation / Other – 89 –119 –33.7 –22 –34 – 54.5
Profi t from operating activities (ebit) before non-recurring items 275 390 41.8 70 132 88.6
Profi t from operating activities (ebit) 174 383 >100 6 131 >100
Return on sales (%)1) 1.5 2.7 0.2 3.4
Operating cash fl ow 524 244 – 53.4 14 141 >100
supply chain
Revenue 12,183 13,301 9.2 3,129 3,568 14.0
of which Supply Chain 11,302 12,237 8.3 2,909 3,274 12.5
Williams Lea 881 1,062 20.5 222 294 32.4
Consolidation / Other 0 2 –2 0
Profi t / loss from operating activities (ebit) before non-recurring items –132 274 –102 59
Profi t / loss from operating activities (ebit) –216 233 –172 43
Return on sales (%)1) –1.8 1.8 – 5.5 1.2
Operating cash fl ow 424 272 –35.8 204 110 – 46.1

1) ebit / revenue.

mail division

BUSINESS UNITS AND MARKET POSITIONS

The postal service for Germany

Deutsche Post DHL is Europe's largest postal company, delivering 66 million letters every working day in Germany. We off er all types of products and services to both consumers and business customers, ranging from standard letters and merchandise to special services such as cash on delivery and registered mail. Customers can now purchase stamps at retail outlets, stamp dispensers, online or right from their mobile telephone via text message.

In July 2010, we launched our new E-Postbrief product, a secure, confi dential and reliable form of electronic communication. One million consumers had opted for it within four months. We have also sealed the fi rst 100 contracts with business customers. Customers initially sign up to receive an address and login information, aft er which they must present valid identifi cation in order to become E-Postbrief users. A unique feature of the E-Postbrief is the hybrid letter, which can reach customers who have not yet signed up to the electronic E-Postbrief portal. Here, electronic letters are printed out and delivered reliably by a postal carrier just like traditional mail.

Our mail business focuses on Germany, where the mail market has been fully liberalised since the beginning of 2008. Competition has become more intense since then and the increasing use of electronic forms of communication has resulted in domestic mail market shrinkage. In the year under review, the market decreased by 4.8 % to around € 6.0 billion (previous year: € 6.3 billion). Our share fell slightly to 86.6 %.

a.34 Domestic mail communication market, 2010

Source: company estimate.

51

a.35 Domestic dialogue marketing market, 2010

Source: company estimate.

a.36 Domestic press services market, 2010

Source: company estimate.

Targeted and cross-media advertising

We off er companies solutions for designing and printing their advertisements themselves as well as for calculating the best applicable postage rate. For dialogue marketing to work, customers need to be able to update their existing addresses continually and we need to strictly observe all data protection regulations. We provide our customers with online tools and services to ensure the quality of their addresses and effi cient identifi cation of target groups. Where necessary, companies may rent addresses from us from the identifi ed target groups for their own advertising campaigns. We also off er our customers a broad range of digital dialogue marketing solutions to use for cross-media and targeted advertising.

Th e German dialogue marketing market comprises advertising mail along with telephone and e-mail marketing. In the reporting year, this market shrank by 3.1 % yearon-year to a volume of € 18.7 billion. Many companies, especially mail-order companies and fi nancial service providers, have sharply reduced advertising expenditure. We have maintained our share of 13.4 % in this highly fragmented market.

Newspaper and magazine subscriptions

We deliver newspapers and magazines nationwide on the day specifi ed by the customer. Our Press Services business unit off ers two products: preferred periodicals, which is how publishers traditionally post their subscribed publications, and standard periodicals, which is how companies that distribute customer or employee magazines via Deutsche Post usually send these items. Our special services include electronic address updating as well as complaint and quality management. We also partner with news paper and magazine publishers to sell subscriptions to 4,500 newspapers and magazines both online and offl ine as part of our Deutsche Post Leserservice, a service that has seen much success.

According to company estimates, the German press services market had a total volume of 16.4 billion items in 2010, a decline of 3.5 % on the prior year. Newspaper and magazine circulation has decreased although weights have remained the same. Our competitors are mainly companies that deliver regional daily newspapers. In a market shrinking overall, we held our share at 11.4 %.

Value-added services support the production of the e-Postbrief

As at 1 July 2010, we transferred signifi cant parts of Williams Lea Germany from the SUPPLY CHAIN division to the MAIL division. We now report on those parts as the new Value-Added Services business unit. Th is business involves the components of the mail communications value chain that our customers have entrusted us with. We operate their mailrooms and provide them with printing, enveloping and scanning services. Beyond this, Williams Lea employs its cutting-edge information technology to print and envelope the hybrid option of the E-Postbrief product.

Posting and collecting parcels around the clock

We handle approximately 2.6 million parcels within Germany each working day. Our services are available to both consumers and business customers at any time and any place. Th ey can send and collect parcels and small packages at some 20,000 retail outlets and points of sale, more than 2,500 Packstations and around 1,000 Paketboxes. Our Packstations are located in approximately 1,600 towns and cities across Germany. Nearly 90 % of all residents in Germany are just about 10 minutes or less away from the nearest Packstation. Consumers can also go online to purchase shipping boxes, buy postage for parcels, place collection orders and track items.

We are also continually evolving our services for business customers. In the online market place, which continues to see strong growth, both suppliers and customers appreciate that orders are carried out swift ly, simply and securely. Th at is why we do more than merely transport catalogues, goods and returns. We support our customers throughout the entire process, from the moment the order is placed and the purchase is made, to shipping the product and hedging against non-payment. Our new online shop, MeinPaket.de, is a pertinent example. Designed with small and medium-sized retailers in mind, customers can use the shop to position their products online. MeinPaket.de places security for retailers and shoppers at centre stage whilst delivering variety and high entertainment value with editorials and other feature content. Th e site uses a central checkout function that allows customers to make purchases in a secure environment.

In addition to standard parcel exports for cross-border e-commerce, we have also been off ering return services in 10 countries in Europe since November 2010. Our product portfolio is planned to be expanded in 2011.

Th e German parcel market volume totalled around € 6.8 billion in 2010, some 7.9 % more than the prior year. For years now, e-commerce has been a central driver of growth. Growth in mail-order business, a key target market for parcel services, was not slowed by the fi nancial crisis or the insolvency of mail-order company Quelle. An increasing number of Germans are shopping online and consumer confi dence has risen of late, resulting in another year of double-digit growth in e-commerce. Th e business-tobusiness market also benefi ted from the economic upswing. At around 39 %, our overall market share in 2010 remained at the prior-year level.

Sending mail and small packages internationally

We carry mail across borders and off er international dialogue marketing services. We also serve business customers in key domestic mail markets, including the USA, the United Kingdom, the Netherlands and Spain.

Our customers receive a high quality of service that ranks us amongst the top postal companies in the world in terms of transit times. Th e innovative products we introduce to respond to customer and market needs set us apart from the competition. Our portfolio therefore includes physical, hybrid and electronic written communications, giving customers the fl exibility to decide what best suits their needs. Customers abroad tap into our expertise in order to do business successfully on the German market. We have also launched a new package for the online shopping marketplace in Asia, which is considered the chief driver of cross-border shipment volumes.

Source: company estimate.

a.38 International mail market, 2010 (outbound)

Th e global market volume for outbound international mail was approximately € 6.4 billion in 2010. Our business environment in the reporting year was shaped by lingering economic weakness and tougher competition. However, we braved this diffi cult market and managed to win back market share. We expect our market share for 2010 to be 16.5 %.

REVENUE AND EARNINGS PERFORMANCE

Revenue slightly below prior year

As at 1 July 2010, we transferred signifi cant parts of Williams Lea Germany from the SUPPLY CHAIN division to the MAIL division. We now report on those parts as the new Value-Added Services business unit. Th e previous year's segment reporting fi gures were adjusted accordingly.

Revenue in 2010, which had 1.3 additional working days, was € 13,821 million and therefore slightly below the prior year's fi gure of € 13,912 million. Since 1 July 2010, we have been required to apply value added tax (VAT) to revenues generated with business customers. In order to retain this important customer group, we increased our graduated discount scale. Revenue in the second half of the year suff ered as a result. Positive currency eff ects were € 37 million for full-year 2010.

Offsetting vat impacts mail business

Annual revenue in the Mail Communication business unit fell from € 5,820 million to € 5,597 million. Th e decline primarily refl ects the fact that we increased our discounts for business customers when the VAT requirement went into force. We retained and regained quality-conscious customers; however, some of our more price-sensitive customers turned to competitors.

In the regulated mail sector, we kept prices stable as dictated by the price-cap procedure. According to a comparative study that we conducted, our postage rates still rank amongst the lowest in Europe. Th e survey accounted for both the nominal price for sending a standard letter (20 g) by the fastest method and key macroeconomic factors such as purchasing power and labour costs.

mail items (millions)
2009 2010 + / – % Q 4 2009 Q 4 2010 + / – %
Business customer letters 6,663 6,566 –1.5 1,732 1,742 0.6
Private customer letters 1,292 1,260 –2.5 386 378 –2.1
Total 7,955 7,826 –1.6 2,118 2,120 0.1

Revenue and volume of advertising mail ends on slight upwards note

Our customers' advertising expenditure was slightly up again at the end of the year. However, their overall advertising budgets remained limited in the reporting year. It is above all the mail-order companies that invest less in paper-based advertising and more in online advertising to win new customers. Besides, the year 2009 saw an increase in election materials posted in the run-up to Germany's parliamentary elections. All in all, volumes declined for both addressed and unaddressed advertising mail in the reporting year. Revenue fell 3.1 % from € 2,678 million in 2009 to € 2,595 million in 2010.

Glossary, page 232

Earnings, page 38

In the fourth quarter, we saw a slight increase in advertising mail revenue and volumes, above all for our product Einkaufaktuell.

a.40 Dialogue Marketing: volumes

mail items (millions)
2009 2010 + / – % Q 4 2009 Q 4 2010 + / – %
Addressed advertising mail 6,323 6,074 –3.9 1,732 1,697 –2.0
Unaddressed advertising mail 4,580 4,285 – 6.4 1,209 1,247 3.1
Total 10,903 10,359 – 5.0 2,941 2,944 0.1

Falling revenue in the press services market

Revenue in the Press Services business unit totalled € 797 million in the reporting year, 2.7 % below the prior-year fi gure of € 819 million. Circulations continued their downwards trend and publications were discontinued in the German press services market. Nevertheless, average publication weights remained stable. In the fourth quarter, revenue stabilised near the prior-year level.

Value-added services generate more revenue

Revenue in the new Value-Added Services business unit reached € 339 million, exceeding the previous year's fi gure of € 328 million by 3.4 %. Growth in our document management and mailroom services was the main reason for the increase. In the fourth quarter, revenue fell to € 88 million (previous year: € 95 million) on account of the invoicing process for several large projects being deferred.

Parcel business benefi ts from e-commerce

Revenue in the Parcel Germany business unit was € 2,732 million in the reporting year, improving on the previous year's high fi gure of € 2,574 million by 6.1 %. Revenue growth was even more pronounced in the fourth quarter, which saw mail-order companies benefi t from the economic upturn, and we more than compensated for the losses incurred as a result of the insolvency of Quelle GmbH, one of our customers. At the same time, mail-order business is growing alongside the expansion of e-commerce, a trend that was refl ected in our higher business customer volumes.

a.41 Parcel Germany: volumes

2009 2010 + / – % Q 4 2009 Q 4 2010 + / – %
648 680 4.9 183 202 10.4
113 113 0.0 37 37 0.0
761 793 4.2 220 239 8.6

Retail outlet revenue down slightly

Revenue generated by our approximately 20,000 retail outlets and sales points saw a slight decline from € 806 million to € 800 million, mainly due to lower internal revenues.

Revenue in international mail business up

In the Global Mail business unit, revenue for 2010 increased by 3.3 % on the previous year, from € 1,679 million to € 1,735 million. Th e rise was attributable to the continuing recovery of the global economy as well as positive currency eff ects. Fourth-quarter revenue was up by as much as 6.0 %. Mail volumes declined, due to the sale of our French subsidiary DHL Global Mail Services SAS in 2009 and lower volumes in the unaddressed mail business in the Netherlands.

a.42 Mail International: volumes

mail items (millions)
2009 2010 +/– % Q4 2009 Q4 2010 +/– %
Global Mail 6,654 6,005 – 9.8 1,705 1,497 –12.2

Earnings affected by value added tax requirement, amongst other things

Th e division's full-year 2010 EBIT fell by 19.6 % year-on-year, from € 1,391 million to € 1,118 million. In the fourth quarter EBIT was € 227 million, down from € 504 million in the prior year. In addition to the overall market trend, the impact of VAT and expenses for expanding our digital business especially aff ected our earnings in the second half of the year. Adjusted for non-recurring expenses of € 34 million (previous year: € 32 million), which primarily resulted from closing our subsidiary Interlanden in the Netherlands, EBIT fell by 19.0 % to € 1,152 million in the reporting year (previous year: € 1,423 million). Return on sales was 8.1 % for full-year 2010.

Th e impact of the market trend, the VAT requirement and the expenses for expanding our digital business were also echoed in operating cash fl ow, which amounted to € 1,044 million (previous year: € 1,156 million). Working capital was €–895 million, remaining at the low level of the previous year (€–878 million).

express division

BUSINESS UNITS AND MARKET POSITIONS

Network for time-defi nite shipments spans the globe

Th e EXPRESS division transports time-sensitive documents and goods reliably from door to door via fi xed routes and using standardised workfl ows. Our network spans more than 220 countries and territories, in which some 100,000 employees serve more than 2.8 million customers. Customers can dispatch shipments to 675 cities all over the world for a guaranteed pre-12 delivery.

As a global network operator, we are well aware that the quality of our services and the satisfaction of our customers are crucial in determining our success. Th at is why we are constantly optimising our service to keep our customer commitments. In 2010, an independent study by PA Consulting confi rmed that we are the most reliable service provider for express parcels worldwide. DHL is the global market leader in the international express services sector.

Standardised time-defi nite products

International, time-defi nite courier and express shipments are our core business. Our Time Defi nite and Same Day services off er a choice of delivery at either a specifi c time or as quickly as possible. In some markets, our portfolio is complemented by Day Defi nite service as well as special services such as customs brokerage, clinical trials and repair and return.

Our customers usually make use of our customer service numbers or the internet when ordering transport services. However, customers can also leverage our extensive network of Service Points, which in Germany consists primarily of Deutsche Post retail outlets. Since 2010 we have been off ering an international Time Defi nite product called DHL Express Easy at these points of sale. DHL Express Easy is particularly simple to use and facilitates shipping and payment for less experienced customers. We have also made progress in the special industry solutions we off er, for instance by gaining new customers for our DHL Medical Express service.

At a time when the impact of globalisation on climate and nature is a live issue, particularly in the logistics sector, we were the fi rst express service provider to off er climateneutral shipping products in the form of our GoGreen product, which we launched in 2006 and which is now available in more than 30 countries. Moreover, in certain markets our fl eet to some extent already consists of vehicles fuelled by bio-methane.

Glossary, page 232

Our aircraft fl eet – economical and ecological

In 2010, we added another four Boeing 777s to our AeroLogic aircraft fl eet. Th e current intercontinental fl eet now comprises eight 777s, three 767s and nine 747s. We plan to add three more 767 aircraft to the fl eet by 2012. All of these aircraft comply with the latest environ mental standards.

Whilst the average load factor in the sector is approximately 54 %, we have a load factor of around 80 % on our intercontinental routes. Optimum utilisation of the aircraft means that we are supporting the Group's sustainability strategy and contributing to meeting climate protection goals. In addition, by expanding our fl eet of aircraft we have increased our dedicated capacity by 40 %, which allows us to process even greater volumes concurrently.

Furthermore, we have the most extensive coverage compared with the competition, serving more than 450 airports outside of the United States. Our new direct fl ights between Hong Kong and Leipzig, Paris and Cincinnati, and Frankfurt / Leipzig and Cincinnati mean that we can off er next-day delivery to customers in Europe and the United States, respectively.

Well positioned in the global express business

DHL has enjoyed a strong global positioning in the international express business for many years and is the international express market leader in all regions outside of North America. Moreover, we are continuing to expand our presence and infrastructure in growth markets such as Asia, for example through construction of the Shanghai hub in northern Asia.

Leading position in Europe maintained

During the crisis year of 2009, we maintained our leading position in the international time-defi nite express market with a share of around 37 %. We achieved this by steadily improving our service. Customers praised us for our service when fl ights were severely disrupted by the ash cloud migrating from the Eyjafj allajökull volcano in Iceland. Th e current study by PA Consulting also indicates that we are ahead of our competitors in terms of reliability for shipments to Asia, another reason for the loyalty of our customers.

In 2010, we streamlined our portfolio and sold our day-defi nite domestic express businesses in the United Kingdom and France. Since then, our local teams have been successfully focussing on our core business, the Time Defi nite product line.

Th e Leipzig hub is also gaining in international signifi cance due to the expansion of AeroLogic's express network between Europe and the Asian and emerging market regions. More than 90 % of all international shipments in Europe are now sent via Leipzig.

a.43 European international express market, 20091), 2): top 4

Market volume: € 5,288 million

16% tnt 23% ups 37% dhl 10% FedEx

1) Includes the tdi express product. 2) Country base: be, ch, de, es, fr, it, nl, pl, se, uk. Source: mrsc, annual reports and desk research.

International product offering expanded in the Americas region

During the year under review, we kept our service promise in full. DHL is considered to be the most reliable provider of international shipping from North America to Asia and vice versa. Both existing and new customers honour our reliability by showing great loyalty. Our refocus on the international express business and withdrawal from the domestic US express business have thus shown to be successful.

Since October 2010, our US customers have been able to send shipments to Europe, Latin America, the Middle East and Asia for pre-9 or pre-12 delivery. We have also made progress in environmental protection. During the reporting year, we began replacing our fl eet with electric and hybrid vehicles.

We also maintained our position in the other sub-regions of the Americas region, Latin America (Mexico, Central America, Brazil and Spanish-speaking South America), Canada and the Caribbean. By expanding our hub in Panama, we more than doubled capacity and increased the frequency of connections. In the year under review, our Disaster Response Team provided assistance to regions hit by earthquakes in less than 48 hours, for which it received signifi cant external recognition.

dhl still dominates Asian express market

Asia remains the growth driver for the express business. We maintained our leading position in the Time Defi nite International product line with a share of 34 % of the market.

According to the aforementioned study by PA Consulting, we are the most reliable provider of courier services for shipments within Asia and on intercontinental routes to and from Asia.

DHL has proved to be the most reliable and fastest international express service provider in China, a key market in Asia Pacifi c. Furthermore, our global leadership team co-operates closely with experienced local managers. For instance, Board of Management member Ken Allen was elected to the board of management of the joint venture between DHL and Sinotrans.

With respect to customer satisfaction, DHL is ahead of the competition overall and in key categories in India and China. Th is is underlined by the numerous awards we have received in this region. Two of the three countries in which we were given the highest marks for the quality of our customer service are in Asia.

Leading position in emerging markets maintained

We also maintained our market leadership in the international time-defi nite express segment in the EEMEA region (Eastern Europe, the Middle East and Africa) with a share of 46 %, not least due to our long-standing presence and good infrastructure in this region. In addition to an extensive air network, we maintain an effi cient road network that is used across our DHL divisions.

In 2010 we celebrated 30 years in Qatar and our 35-year anniversary in Lebanon, both evidence of our pioneering spirit.

1) Includes the tdi express product. 2) Country base: ca, mx, br, us. Source: mrsc, annual reports and desk research.

a.45 Asia Pacifi c international express market, 20091), 2): top 4

Market volume: € 4,361 million

1) Includes the tdi express product. 2) Country base: au, cn, hk, in, jp, kr, sg. Source: mrsc, annual reports and desk research.

1) Includes the tdi express product. 2) Country base: ae, ru, za. Source: mrsc, annual reports and desk research.

59

REVENUE AND EARNINGS PERFORMANCE

We maintained our position well in international business

In fi nancial year 2010, revenue in the EXPRESS division increased by 12.0 % year-onyear to € 11,111 million (previous year: € 9,917 million). We achieved this above all with the help of the continuing recovery of the global economy, improved service quality and our focus on the international express business. Th e rise in revenue was 9.8 % aft er adjustment for positive currency eff ects in the amount of € 612 million, the acquisition of Shanghai Quanyi Express Co. Ltd. and the sale of our day-defi nite domestic businesses in the UK and France.

Th is organic growth can be attributed mainly to the increase of 6.0 % in per-day shipment volumes in our TDI product line as well as higher revenues from fuel surcharges. Weight per shipment in the TDI product line showed a substantial rise of 11.4 % on the prior year to a level signifi cantly above that existing before the economic crisis, evidence that we maintained our position in the international business.

Organic revenue growth in the fourth quarter amounted to 7.5 %. Th is amount was slightly below the full-year fi gure due to the fact that the economy had already begun to recover in the comparative prior-year quarter. Per-day shipment volumes for the TDI product line increased by 6.4 %. Revenue and volumes in our DDD product line declined, mainly due to the sale of our day-defi nite domestic businesses in the UK and France.

a.47 express: revenue by product

€ m per day 2009
adjusted
2010 + / – % Q 4 2009
adjusted
Q 4 2010 + / – %
Time Defi nite International (tdi) 22.5 24.9 10.7 24.4 26.3 7.8
Time Defi nite Domestic (tdd) 4.4 4.5 2.3 4.8 4.8 0.0
Day Defi nite Domestic (ddd) 6.2 4.5 –27.4 6.4 4.0 –37.5

a.48 express: volumes by product

thousand of items per day 2009
adjusted
2010 + / – % Q 4 2009
adjusted
Q 4 2010 + / – %
Time Defi nite International (tdi) 463 491 6.0 487 518 6.4
Time Defi nite Domestic (tdd) 589 643 9.2 634 679 7.1
Day Defi nite Domestic (ddd) 771 501 –35.0 827 468 – 43.4

Consolidation in the Europe region

Revenue for 2010 dropped by 4.7 % in the Europe region to € 4,960 million (previous year: € 5,207 million). Th e reason for the decline was the sale of our day-defi nite domestic businesses in the UK and France. Adjusted for these sales and the positive currency eff ects of € 93 million, which resulted primarily from our activities in central Europe, the UK and Scandinavia, organic revenue grew by 1.4 %.

Organic revenue also developed positively in the fourth quarter, with a year-onyear rise of 3.1 %. Daily TDI shipment volumes made a signifi cant contribution to this develop ment: at 7.0 %, they outperformed their growth rates of the previous three quarters, exceeding the level prior to the crisis year of 2009.

Revenue growth in the Americas region

Revenue in the Americas region surpassed the prior-year fi gure, rising 24.3 % to € 1,831 million in the reporting year (previous year: € 1,473 million). Th is includes positive currency eff ects of € 114 million. Adjusted for these eff ects, revenue still grew organically by a considerable 16.6 %. Th e US business in particular substantially exceeded our expectations with organic revenue growth of 24.7 %. Th is encouraging growth trend continued in the fourth quarter.

Substantially higher volumes in the Asia Pacifi c region

In 2010, we benefi ted from the rapid economic rise in the Asia Pacifi c region to signifi cantly boost revenue by 30.8 % to € 3,374 million (previous year: € 2,580 million). Adjusted for positive currency eff ects of € 331 million and the acquisition of Shanghai Quanyi Express Co. Ltd., revenue outperformed the general economic trend in the region with a rise of 16.9 %. Th e increase resulted from signifi cantly higher shipment volumes across all product lines and higher fuel surcharge revenues.

Business in the eemea region improved steadily

Business in the EEMEA region (Eastern Europe, the Middle East and Africa) continued to improve in 2010, with revenue growth of 15.4 % to € 1,216 million (previous year: € 1,054 million). Adjusted for positive currency eff ects of € 74 million, organic revenue growth amounted to 8.3 %. Daily shipment volumes improved continuously in all product lines.

ebit before non-recurring items signifi cantly higher

Th e restructuring of our express business is progressing as planned. Revenue increased signifi cantly on the prior year and the cost savings generated were refl ected in earnings. EBIT for the EXPRESS division rose from €–790 million in 2009 to € 497 million in 2010. Adjusted for restructuring costs, EBIT increased considerably by € 550 million to € 785 million (previous year: € 235 million) with a margin of 7.1 % (previous year: 2.4 %).

EBIT for the fourth quarter of 2010 improved from €–358 million to € 218 million. Adjusted for restructuring costs, EBIT of € 239 million was generated in the fourth quarter (previous year: € 159 million) with a margin of 8.2 % (previous year: 6.0 %).

Operating cash fl ow, which includes cash outfl ows for restructuring, improved signifi cantly, rising from €–454 million to € 904 million for full-year 2010 and from € 160 million to € 251 million in the fourth quarter. Whilst our operating result increased substantially, restructuring costs were reduced compared with the previous year.

global forwarding, freight division

BUSINESS UNITS AND MARKET POSITIONS

Customised global transport solutions

With its Global Forwarding and Freight business units, DHL is the world's leader in air and ocean freight services and one of the leading overland freight forwarders in Europe, the Middle East and North Africa. We develop customised transport solutions for our customers, provide capacity and co-ordinate the transport of goods and infor mation in more than 150 countries, using the competence of our approximately 41,000-strong workforce and a team of reliable partners.

We broker between our customers and freight carriers and combine their orders to reach volumes that allow us to secure cargo space and charter capacity from airlines, shipping companies and freight carriers on favourable terms. We also make use of the air freight capacity of our EXPRESS division. Since we purchase transport services rather than providing them ourselves, we are able to operate our business with a very low level of non-current assets.

World market leader in air freight and number two in ocean freight

In Global Forwarding, DHL is the world leader in air freight services and one of the leading providers of ocean freight services. Around 30,000 employees work to ensure the transport of all kinds of shipments by air or sea. Our logistics solutions span the entire supply chain, from the factory to the shop fl oor. Th ey also include special transport-related services. We store, collect and deliver the goods, handle customs formalities, insure the load and supply product-related information. In this way, we ensure safety and reliability across national borders. Our customers come from companies of all sizes. Th ey operate primarily in the Technology, Pharmaceuticals, Automotive, Engineering & Manufacturing, Consumer and Fashion & Apparel sectors. We also plan and implement industrial logistics projects worldwide, in particular for the energy industry. To an increasing extent, we also contract for transport management services in order to combine all means of transport for our customers with the goal of reducing complexity, improving quality and lowering costs.

a.49 Air freight market, 20091): top 4

thousand tonnes2)

1) The representation of market shares has changed because the crisis distorted market volume data and because research institutions defi ne market size inconsistently. 2) Data based solely on export freight tonnes.

Source: annual reports, press releases and company estimates.

Air freight market shaped by capacity shortages

Th e air freight market improved in 2010 compared with the previous year. Demand was up; however, freight capacity shortages existed, resulting in a substantial rise in freight rates. For this and other reasons, we signifi cantly expanded the charter business of our subsidiary StarBroker. Due to a well-established network, we were able to help our customers overcome the challenge that faced the air freight industry as a result of the eruption of the Eyjafj allajökull volcano in Iceland.

Ocean freight business sees increased volumes

In the ocean freight business, we are the world leader in less-than-container-load services and we are one of the two leading providers of full-container-load services. Th e ocean freight market declined in 2009 compared with the prior year. However, we were able to increase our volumes in 2010 from 2.615 million to 2.772 million TEU s, which brought us back up near pre-crisis levels.

Th e market handled substantial volume increases, especially in the fi rst half of 2010. Market capacities were stretched, particularly on trade lanes between Asia and both Europe and North America, which presented a challenge.

Market share in European overland transport slightly expanded

With a workforce of around 11,000 in 53 countries, DHL's Freight business unit is one of the largest overland freight forwarders in Europe, the Middle East and North Africa. In this business, we also see ourselves as a broker of capacity. Our overland transport services include full-truckload, part-truckload and less-than-truckload solutions. We also off er intermodal transport services with other carriers, especially rail transport companies. Our range of services also comprises handling customs formalities and providing insurance.

In 2009, the European market for road transport shrank by around 16 % year-onyear as a result of the fi nancial and economic crisis. Based on our own calculations, we were able to expand our market share slightly. Since the beginning of 2011 a signifi cant volume increase has however again been recorded.

REVENUE AND EARNINGS PERFORMANCE

Revenue and earnings improve considerably in freight forwarding business

Th e GLOBAL FORWARDING, FREIGHT division increased revenue in the reporting year by 27.6 % to € 14,341 million (previous year: € 11,243 million). Th e total includes positive currency eff ects of € 752 million. Revenue grew organically by 20.9 % in the reporting year. Our freight forwarding business performed well, especially in the second half of the year.

Th e Global Forwarding business unit generated € 10,725 million in revenue, up 35.5 % on the prior-year fi gure of € 7,913 million. Th e increase was 27.3 % aft er adjustment for positive currency eff ects of € 648 million. Despite high freight rates and fuel prices throughout the year 2010, we were able to improve gross profi t by 18.0 % from € 1,948 million to € 2,298 million.

a.50 Ocean freight market, 20091): top 4

1) The representation of market shares has changed because the crisis distorted market volume data and because research institutions define market size inconsistently. 2) Twenty-foot equivalent units.

Source: annual reports, press releases and company estimates.

a.51 European road transport market, 2009: top 5

1) Country base: total for 20 European countries, excluding bulk and specialties transport.

Source: mrsc market studies and forecasts in 2008 to 2010, Eurostat 2009, annual reports, company websites and estimates.

Volume and revenue up in air and ocean freight

Our fi nancial year 2010 saw a very positive year-on-year trend in transport volumes, especially in the air freight business, although growth in the fourth quarter was slightly less than in the preceding quarters. Freight capacity shortages persist and as a result the prices for transport services have increased. Overall, freight rates were high in the reporting year, falling only slightly in the fourth quarter. Th e high prices primarily aff ected trade lanes between Asia and Europe as well as over the Pacifi c. In the fi rst nine months of the year, we passed on these higher costs to our customers with a short time-lag. Margins stabilised in the fourth quarter. Our gross profi t margin for the year refl ects this.

Year-on-year air freight volumes were up by 18.8 % in 2010, climbing by 5.8 % in the fourth quarter over the already very high fi gures in the third quarter. Volume and revenue increased particularly in our growth markets of South America, North Asia and the Middle East as well as Central Europe. Air freight revenue in the reporting year was up 37.3 % on the prior year.

2009
adjusted
2010 + / – % Q 4 2009
adjusted
Q 4 2010 + / – %
3,957 5,431 37.3 1,209 1,500 24.1
2,450 3,446 40.7 621 925 49.0
1,506 1,848 22.7 382 489 28.0
7,913 10,725 35.5 2,212 2,914 31.7
a.52 Global Forwarding: revenue
a.53 Global Forwarding: volumes
thousands
2009 2010 + / – % Q 4 2009 Q 4 2010 + / – %
Air freight tonnes 3,734 4,435 18.8 1,135 1,185 4.4
of which exports tonnes 2,116 2,458 16.2 640 656 2.5
Ocean freight teu s1) 2,615 2,772 6.0 687 682 – 0.7

1) Twenty-foot equivalent units.

Our ocean freight business continued to perform well in 2010. Volumes increased by 6.0 % on the prior year. In the fourth quarter, volumes were on a par with the high fi gures recorded in the fi nal quarter of 2009 due to the fact that volumes in that period had already recovered from the economic crisis. Full-year 2010 revenue increased by 40.7 % because we were able to pass on the higher prices resulting from the very high freight rates to our customers mainly in the fi nal months of the year. Th e trend in our business in the growth markets of South America, the Middle East and North Asia was especially encouraging.

In our industrial project business, revenue and gross profi t continued to improve noticeably on the prior-year period, especially in North and South America as well as in North Asia.

European overland transport completes turnaround

Th e Freight business unit generated revenue of € 3,735 million in 2010, exceeding the previous year's fi gure of € 3,419 million by 9.2 %. Revenue increases were seen primarily in Germany and both southern and eastern Europe. When adjusted for positive currency eff ects of € 106 million, organic revenue was up by 6.1 % on the prior year. At € 991 million, gross profi t exceeded the previous year by 1.4 %. We succeeded in returning to profi tability in the reporting year aft er having felt the impact of the restructuring costs in 2009, thanks to a marked increase in overall productivity and the successful turnaround of loss-making national companies.

On 1 January 2010, the EXPRESS division transferred responsibility for the domestic freight business in Sweden to the Freight business unit. Th e prior-year amounts were adjusted accordingly.

Positive ebit performance reinforced by strong fourth quarter

Th e division's EBIT improved considerably year-on-year due to strict cost discipline, stabilising margins and positive currency eff ects. It improved in the reporting year by 120.1 % to € 383 million (previous year: € 174 million). Adjusted for restructuring costs (€ 7 million; previous year: € 101 million), EBIT before non-recurring items reached € 390 million, outperforming the prior-year fi gure by 41.8 %. Th e EBIT margin was 2.7 %.

In the fourth quarter alone, EBIT rose from € 6 million to € 131 million. Adjusted for restructuring costs (€ 1 million; previous year: € 64 million), EBIT before non-recurring items was € 132 million. Th e fourth-quarter EBIT margin was 3.4 %.

In 2010 as a whole, we reduced operating and indirect costs relative to volume growth to the point that productivity exceeded pre-crisis levels. We expanded our sales operations and aligned them more closely with individual sectors. As a result, we were able to tap new business and increase existing customer volumes, thereby securing present and future contributions to earnings.

Net working capital in the fourth quarter was up only slightly on the prior quarter as volumes have continued to rise. Nevertheless, the resulting eff ect and cash paid for restructuring reduced operating cash fl ow for full-year 2010 to € 244 million (previous year: € 524 million). Compared with the prior quarter, our cash fl ow in the fourth quarter was up by more than 40 %.

supply chain division

BUSINESS UNITS AND MARKET POSITIONS

Two business units with customer-based solutions

Th e SUPPLY CHAIN division comprises two business units: Supply Chain and Williams Lea. In the Supply Chain business, we provide contract logistics solutions along the entire supply chain for customers from a wide variety of sectors. Williams Lea is a global provider of business process outsourcing and a specialist in corporate infor mation solutions, which involves managing companies' information and communication processes.

Supply Chain services span industry sectors

We provide customers in many industry sectors with services that span the entire supply chain. From planning, sourcing, production, storage and delivery to returns logistics and end customer service, our customers rely on us to ensure a smooth logistics fl ow. We off er warehousing, distribution, managed transport and value-added services, business process outsourcing, supply chain management and consulting as well as lead logistics provider solutions. We ensure that our customers' products and information reach their markets quickly and effi ciently, thus securing them crucial competitive advantages. With local insight and global scale, we serve customers in more than 60 countries and provide support for complex transformation in their processes.

Our Supply Chain business provides expert solutions in six key strategic sectors: Consumer, Retail, Technology, Life Sciences & Healthcare, Automotive and Energy. Each sector is managed by a dedicated sector head who is supported by a global team of specialists who handle customer projects and develop sector-specifi c supply chain solutions.

Consumer and Retail are two of our largest sectors, both of which off er major growth potential for the division. We manage supply chains all the way from the source of supply to the retail shelves for customers in these sectors. Th is calls for fl exibility, reliability and cost effi ciency as the key value drivers for our services in these sectors, which range from international inbound logistics and warehouse and transport services to packaging and other value-added services.

Glossary, page 232

Customers in the Technology sector require fast, fl exible and effi cient supply chains. Demand for integrated product and service logistics is increasing. Our port folio ranges from inbound-to-manufacturing services and warehouse and transport services to integrated packaging, returns management and technical services. Th is is one of the sectors in which customers are increasingly requesting integrated solutions that are being developed across all DHL divisions.

We are also increasingly providing cross-divisional, integrated solutions in the Life Sciences & Healthcare industry, where supply chains and logistics processes are still evolving in many parts of the world. Cost pressure is rising steadily and quality control at the highest possible level is a must for all our customers.

Th e Automotive industry is one of our truly global sectors. In recent years, it has seen a slowdown in growth in the industrial countries, with production shift ing to emerging markets such as China, India and Brazil. For our inbound-to- manufacturing, aftermarket logistics and lead logistics provider solutions, the key factor is our ability to off er lower costs and a high degree of fl exibility and reliability.

Th e fast-growing Energy sector is another sector where the DHL divisions provide integrated logistics solutions for both the build and run phases of major energy projects.

Williams Lea – experts in corporate information solutions

Williams Lea specialises in outsourced corporate communication and infor mation management, ranging from offi ce document and marketing solutions to customer correspondence management. We off er these solutions to customers in the fi nancial, retail, consumer goods, pharmaceutical, publishing and public sectors as well as the legal sector. As at 1 July 2010, parts of Williams Lea Germany were transferred to the MAIL division.

Global market leader in contract logistics

DHL is the global market leader in contract logistics with a market share of 8.4 % (2009). In this highly fragmented market, the top 10 players account for only about 25 % of the overall market, the size of which is estimated to be € 135 billion. Whilst we are the leading provider in our two largest markets, North America and Europe, we face strong competition from local suppliers in all regions, especially in the fast-growing Asia Pacifi c market. We are confi dent that we shall succeed in leveraging our global expertise and good relationships with multinational corporations in order to expand our business in these markets.

Our Williams Lea business unit leads the market in outsourcing information management. Th is market is also highly fragmented and consists largely of specialists off ering either a very limited set of services or occupying exclusive niches. Due to our broad range of international services and long-lasting customer relationships, we have been able to build on our leading market position. In addition, we are leveraging DHL's excellent customer relationships to win new business for Williams Lea.

a.54 Contract logistics market, 2009: top 7

Market volume: € 135 billion

Source: Transport Intelligence.

REVENUE AND EARNINGS PERFORMANCE

Revenue growth achieved in nearly all sectors and regions

As at 1 July 2010, we transferred signifi cant parts of Williams Lea Germany from the SUPPLY CHAIN division to the MAIL division. Th e prior-year segment reporting fi gures were adjusted accordingly.

Revenue and earnings in the SUPPLY CHAIN division developed positively in 2010. Revenue for the reporting year rose 9.2 % to € 13,301 million (previous year: € 12,183 million). Adjusted for positive currency eff ects of € 707 million, organic revenue growth amounted to 3.4 %. However, growth was suppressed by two factors: a loss of trading volume with the Arcandor Group in Germany and our withdrawal from under performing contracts in the reporting period.

In the fourth quarter, revenue increased by 14.0 % to € 3,568 million (prior year: € 3,129 million). Adjusted for positive currency eff ects of € 225 million, organic revenue growth amounted to 6.8 %.

In the Supply Chain business unit we generated revenue of € 12,237 million in the year under review (previous year: € 11,302 million). With the exception of the Retail sector, we experienced strong growth in all sectors, particularly Automotive, followed closely by the Consumer, Life Sciences & Healthcare and Energy sectors. Performance in the Retail sector was negatively impacted by the loss of business with the Arcandor Group, the Quelle insolvency and lower Karstadt trading volumes.

In the Americas region, the situation improved in the reporting year, particularly in the Automotive and Consumer sectors and in transport activity, following the previous year's period of economic slowdown and insolvency uncertainty regarding major auto motive customers. Growth also resulted from new contracts in the Consumer and Life Sciences & Healthcare sectors, boosted by the strong US dollar. In the Asia Pacifi c region, new business wins and trading upturns led to substantial revenue growth, especially in Australia, China and Th ailand. In Europe, we benefi ted from additional revenue from new and existing business in the UK Life Sciences & Healthcare sector. Revenue declined in Germany, primarily due to the loss of trading volumes with the Arcandor Group. Revenue growth in Europe as a whole was suppressed by our withdrawal from underperforming contracts.

In the year under review, Williams Lea generated € 1,062 million in revenue, up 20.5 % on the prior-year fi gure of € 881 million. Th is growth primarily refl ected increases in the Marketing Solutions and Legal Services sectors.

Business wins of € 1.1 billion achieved

Th e Supply Chain business unit concluded additional contracts worth € 1.1 billion in annualised revenue with both new and existing customers. Th is corresponds to the previous year's fi gure. We reviewed all the major new business start-ups in 2010 and overall revenue exceeded expectations by more than 10 %. Th e annualised contract renewal rate remained at a high level, similar to that of 2009.

Earnings, page 38

a.55 supply chain: revenue by sector, 2010

a.56 supply chain: revenue by region, 2010

Total revenue: € 13,301 million

ebit improves substantially

Divisional EBIT improved substantially due to the increase in existing business activity and higher contributions from new business wins, underpinned by cost reductions and favourable exchange rates. In 2009, earnings had been impacted by expenses of € 310 million due to the Arcandor insolvency, our withdrawal from underperforming contracts and impairment charges relating to legacy properties in Europe.

EBIT for the SUPPLY CHAIN division increased by € 449 million to € 233 million (previous year: €–216 million). Restructuring costs totalled € 41 million in the year under review (previous year: € 84 million). Adjusted for these costs, EBIT before non-recurring items amounted to € 274 million (previous year: €–132 million). Th e EBIT margin before non-recurring items for full-year 2010 rose from –1.1 % to 2.1 %.

Fourth-quarter EBIT amounted to € 43 million (previous year: €–172 million). Th is fi gure contains restructuring costs of € 16 million (previous year: € 70 million) and an expenditure of € 21 million for a special end-of-year employee bonus. Th ere were signifi cant expenses impacting EBIT in the fourth quarter of 2009 which amounted to € 144 million.

EBIT before non-recurring items amounted to € 59 million (previous year: €–102 million). Th e EBIT margin before non-recurring items amounted to 1.7 % in the fourth quarter, a drop of 0.5 percentage points due to expenses for the end-of-year bonus.

Operating cash fl ow decreased to € 272 million in the reporting year (previous year: € 424 million) due to the restructuring measures introduced in 2009. We maintained our effi cient working capital position as revenue continued to rise.

NON-FINANCIAL PERFORMANCE INDICATORS

Employees

Slight decrease in number of employees

Becoming the employer of choice is one of the core objectives of our Strategy 2015. By attracting, nurturing and retaining talented and motivated people, we support the other two core objectives, being the provider of choice and the investment of choice. As at 31 December 2010, we employed 418,946 full-time equivalents in more than 220 countries and territories and therefore 1.4 % fewer than in the previous year. Th e sale of DHL Express' day-defi nite domestic business in the United Kingdom and France was the primary reason for the decline. Staff costs declined as a result by 2.4 % to € 16,609 million (previous year: € 17,021 million).

a.57 Number of employees (continuing operations)

2009 2010 + / – %
At year-end
Headcount 1) 477,280 467,088 –2.1
Full-time equivalents 2) 424,686 418,946 –1.4
of which mail3) 144,968 144,640 – 0.2
express 3) 95,048 87,536 –7.9
global forwarding, freight 3) 40,331 41,359 2.5
supply chain 3) 130,441 132,075 1.3
Corporate Center / Other 13,898 13,336 – 4.0
of which Germany 166,880 165,781 – 0.7
Europe (excluding Germany) 120,074 110,462 – 8.0
Americas 66,833 68,268 2.1
Asia Pacifi c 57,897 61,239 5.8
Other regions 13,002 13,196 1.5
Average for the year
Headcount 488,518 464,471 – 4.9
of which hourly workers and salaried employees 435,072 413,830 – 4.9
Civil servants 49,691 46,866 – 5.7
Trainees 3,755 3,775 0.5
Full-time equivalents 436,651 421,274 –3.5
1) Including trainees.

2) Excluding trainees.

3) Adjusted.

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a.58 Employees by region, 20101)

1) Full-time equivalents as at 31 December.

In the MAIL division, the number of employees fell slightly by 0.2 % to 144,640.

Compared with the previous year, the number of employees in the EXPRESS division fell by 7.9 % to 87,536. Th e decline was primarily related to the sale of the DHL Express day-defi nite domestic business in the UK and France as well as further restructuring in Europe.

In the GLOBAL FORWARDING, FREIGHT division, the number of full-time equivalents went up by 2.5 % to 41,359 as a result of organic growth.

Th e SUPPLY CHAIN division increased its staff level by 1.3 % to 132,075. Th is was a result of growth in new and existing business particularly in the Americas and Asia Pacifi c regions. Th e increase more than compensated for the staff reductions that had become necessary as a result of the insolvency of the Arcandor Group in Germany and our withdrawal from underperforming contracts in Europe.

In the Corporate Center/Other segment, staff levels continued to decline, dropping by 4.0 % to 13,336. We were able to reduce costs, particularly through savings in the indirect functions such as IT and accounting.

Th e majority of our employees still work in Germany, where the number has remained stable. Our workforce in the rest of Europe has declined, primarily as a result of the sale of the domestic day-defi nite express business in the UK and France. Staff levels in the Americas, Asia Pacifi c and the other regions, however, have grown.

Our current planning calls for maintaining the total number of employees at the current level in fi nancial year 2011.

On our way to employer of choice

Attracting the right person at the right time for the right position is critical for the future of Deutsche Post DHL. We therefore established our People Strategy in 2009 with the prime objective of positioning the Group as the employer of choice in our industry. It identifi es the following fi ve priorities:

  • Establish a leadership culture based on our principle of "respect and results".
  • Motivate our employees.
  • Strengthen co-operation within the Group.
  • Promote the growth of our business.
  • Increase the effi ciency of our personnel processes.

Our management sets an example, making a key contribution towards achieving the goals of Strategy 2015. In keeping with the strategy, we launched a set of fi ve leadership competencies in the reporting year: making our customers more successful, shaping direction, driving high performance, developing others and developing themselves.

1) All organisational units in Germany.

A proactive health and safety effort

We invest in the health and safety of our workforce and we employ a Group-wide system that is closely tied to risk management. Th e system includes, for example, our Corporate Health Award, with which we recognise exemplary health initiatives within the Group each year. In 2010, targeted programmes allowed us to help improve the health of our workforce, from early disease detection to stress prevention. At 7.4 % (previous year: 6.9 %) we again managed to keep the illness rate in Germany at a low level. Th e increase compared with the previous year corresponds to the general development in the country, when the age structure eff ect is taken into consideration.

In the area of occupational safety we implement Group-wide traffi c safety measures, which help to raise awareness amongst employees about dangers and to prevent accidents. In March 2010, we renewed our commitment to the European Road Safety Charter, reinforcing our devotion to this cause.

Our corporate health management system received awards again this year: the European Commission and the BKK Bundesverband (German association of company health insurance funds) presented us with the German Corporate Health Award and the special Mental Health award. Th e German-language business newspaper Handelsblatt and the market research institute EuPD Research gave us the Corporate Health Award for integrating our corporate health management system into all of our principles and processes. Certifi cation and testing organisation TÜV Rheinland renewed the ISO 9001 : 2008 certifi cation of our occupational health and safety organisation's quality management system yet again in the reporting year.

a.60 Occupational safety1)

2009 20104)
Number of workplace accidents2) 13,0143) 17,283
Accident rate (number of accidents per 1,000 employees per year) 71 96
Number of working days lost due to accidents (calendar days) 275,3513) 376,873
Working days lost per accident 21.2 21.8
Number of fatalities due to workplace accidents 1 0

1) Includes employees of Deutsche Post ag. 2) Accidents when at least one working day is lost; including accidents on the way to and from work. 3) Adjusted. 4) As at 3 February 2011 since accidents may also be reported after the balance sheet date.

a.61 Traineeships, Deutsche Post DHL, worldwide 1)

1) Number of trainees, annual average: 3,775.

Training – an investment in our future

By training and qualifying young people, we not only secure our future cadres of specialists, we also make a key contribution to society. In 2010, we hired approximately 1,700 trainees and students in Germany. We off ered employment contracts to around 70 % of eligible trainees. We foster the top 5 % of our roughly 3,600 trainees in Germany in our top trainee programme. Th ey are off ered special seminars and permanent contracts upon successfully completing the programme. Perspektive Gelb is our programme to give young people, whose career prospects seem bleak, a chance at a traineeship. In 2010, we took on nearly 80 % of the 221 participants in the class of 2009.

73

Finding talent and quickly fostering loyalty

We attract young people for specialist and leadership positions with our Groupwide Graduate Opportunities Worldwide programme. We hired 29 university graduates in the reporting year. In an eff ort to be considered an employer of choice amongst students, we created the JOIN internship programme in Germany. Interns are integrated into projects and provided with both responsibility and a personal mentor. Th e programme complements our partnership with AIESEC, the world's largest student-run organisation. We have placed over 600 AIESEC interns across our Group since 2002.

We are increasingly using the internet to reach potential applicants: each year, we advertise more than 12,000 jobs online and receive an average of more than 120,000 applications. Th e Top Employer Web Benchmark 2010 put out by Potentialpark Communications, a market research institute, ranked our online career portal amongst the top fi ve in Germany and Europe.

Development and growth opportunities for our workforce

In 2010, 75,000 employees around the world took advantage of more than 2,000 courses available through our online training platform, mylearningworld.net, to develop their career or themselves personally. We cultivate a select group of top performers by off ering them an MBA programme at a business school or entry into a talent programme such as ACTIVATE. Our goal is to fi ll leadership positions with employees from within our own ranks. Our internal placement rate fell to 88.9 % in the reporting year, down from 89.9 % in the previous year. Th is rate is based on the grades B to F in our internal performance evaluation system. We encourage our employees to gather experience in diff erent company units. In 2010, 24.8 % of internal job placements involving top executives were cross-divisional (2009: 19.1 %).

Our divisions also off er programmes designed to meet their specifi c needs. For instance, the MAIL division introduced its leadership programme Betriebslenkerprogramm in the reporting year. Based on systematic succession planning, 156 employees will receive career development guidance and support as they move from mail carrier to management positions. Th e EXPRESS division launched the Certifi ed International Specialist programme, providing an integrated training curriculum. Th e division's entire 100,000-strong workforce will attend the introductory course, which lays the foundation for further specialised training. Our GLOBAL FORWARDING, FREIGHT division has continued to evolve its DHL Freight Forwarding Academy and saw the number of participants in the global e-learning programme jump from 48,000 to approximately 124,000. Th e SUPPLY CHAIN division focused its eff orts in the reporting year on crossdivisional sales team training.

An expanded incentive system

In 2009, we introduced a new variable incentive and share matching system for executives in an eff ort to bolster the performance of our organisation over the longer term. It focuses incentives on Group performance, makes executive pay more performance- based and honours outstanding achievements. Th e system provides executives with company shares and thus a direct stake in the success of the company. Th e scope of the system was expanded in the reporting year.

a.62 Gender distribution in top management1), 2010

1) Based on fi rst and second-level executives.

Leading through diversity

We want to be the employer of choice for our entire workforce and all applicants, irrespective of their gender, race, religion, age, disability or sexual orientation. Diversity management is an integral part of the recruiting policy in the Group's Code of Conduct. We are taking part, for instance, in the test project, Anonymous Application Process, applied by the German Federal Anti-Discrimination Agency, in order to test whether we can use this methodology to attract new groups of applicants.

In light of the demographic shift taking place in our society, we are striving to attract the entire range of possible applicants. We know that the population will continue to age and that this will aff ect the Group's employment structure. In a test project, we are analysing in what ways this is changing recruitment processes and the requirements for training and professional development. In co-operation with Münster University in Germany, we are also researching age-related diff erences as regards job motivation and satisfaction. We intend to use the results to develop suitable measures.

One of our top priorities is to increase the share of women in leadership positions. Th e share in top management was 14.6 % in the reporting year (previous year: 15.6 %). We continued to improve the work-family balance environment at Deutsche Post DHL. In Bonn, Germany, we expanded our child day care off ering to include a companysupported nursery school. Across Germany we work with PME Familienservice, which off ers a host of services such as placing day care professionals, providing childcare for our employees' children in emergency situations and school holiday programmes.

We are committed to ensuring that people with a disability enjoy equal treatment when it comes to taking part in working life. At Deutsche Post AG, the average annual employment rate of people with a disability is 7.9 % (as at 18 January 2011), well above the national average in the German private sector (3.7 % in 2008, source: Bundesagentur für Arbeit (German federal employment agency)).

a.63 Work-life balance1)

Headcount
2009 2010
State-regulated parental leave 2,302 2,036
Unpaid holiday for family reasons 2,559 2,419
Part-time employees 2) 67,010 63,126
Share of part-time employees (%) 38.4 36.9

1) Includes employees of Deutsche Post ag.

2) Excluding employees in partial retirement in the release phase.

Employee opinion survey is a catalyst for improvement

Th e results of our annual employee opinion survey are an indicator of the progress we are making on our way to becoming the employer of choice. Th e fourth edition of our Group-wide survey in 2010 saw a clear rise in the response rate to 79 % (previous year: 76 %). All 11 key performance indicators saw improvements. Th e highest marks went to customer promise with 77 %, co-operation with 74 % and working conditions with 73 % (previous year: 70 %, 71 % and 67 %, respectively). Although the ratings for measures taken as a result of the survey (53 %, previous year: 44 %) and for implementation of our First Choice Group initiative (59 %, previous year: 51 %) were up considerably, we continue to see room for improvement.

75

Making the most of our creativity

Our staff submit ideas and suggestions for improvement to contribute to our company's success. In 2010, their suggestions numbered 227,803. We used many of them to improve processes, reduce repair and energy costs and do our part for the environment. We saved, for example, around € 400,000 just by using more economical container carts to move items around in our mail centres. We have now introduced idea management in other countries in Europe, Asia and North America.

a.64 Idea management

Cost1) € m 12.0 9.3
Benefi t € m 262.6 219.5
Accepted suggestions for improvements number 178,303 183,323
Suggestions for improvements number 226,993 227,803
Savings per employee 550.24 470.83
2009 2010

1) Based in part on forecasts.

Corporate responsibility

Living responsibility for society and the environment

Corporate responsibility is an integral part of our Strategy 2015. Our motto is "living responsibility", which embodies our programmes and initiatives in the areas of environmental protection, disaster management and education that are designed to support our strategic goals.

Protecting the environment

Our GoGreen programme is aimed at minimising the impact of our business on the environment. Th e central goal of the programme is to improve our carbon effi ciency by 30 % over 2007 levels by the year 2020. Th is also includes emissions generated by the transport services of our sub-contractors, which currently make up approximately 75 % of the Group's total carbon footprint. Improving carbon effi ciency will also diminish our dependency on fossil fuels, reduce cost risks associated with energy and fuels and prepare the Group for a future in which carbon dioxide (CO2) emissions will be subject to pricing and customers increasingly ask for "green" solutions.

We account for and quantify our CO2 emissions based on the internationally recognised Greenhouse Gas Protocol, which distinguishes between direct emissions from sources owned or controlled by an entity (Scope 1) and indirect emissions resulting from the consumption of purchased energy (Scope 2) or from our subcontractors (Scope 3).

In the year under review, our Scope 1 and Scope 2 carbon emissions were approximately 6.0 million tonnes (previous year: 5.6 million tonnes). Th ese emissions resulted from our direct use of roughly 490 million litres of liquid fuel (diesel, petrol etc.), 15 million kilowatt hours of gaseous fuels (natural gas, biogas) as well as 1,500 million litres of kerosene and 3,600 million kilowatt hours of energy (electricity, natural gas etc.) in our facilities.

1) Scopes 1 and 2.

Th e rise in emissions resulting from our direct use was caused primarily by air freight, which we are transporting ourselves to a greater extent in place of subcontracting.

In order to consistently report our emissions now that air traffi c has also been incorporated into the European Union emissions trading system (EU-ETS), we plan to adapt the dividing line between our own and sub-contracted air transport (Scope 1 and Scope 3) to the rules of the EU-ETS. As a result, we expect a signifi cant quantity of total emissions to shift from Scope 1 to Scope 3.

We shall detail the adjusted emissions information including carbon emissions from sub-contracted transport services in the next Corporate Responsibility Report, which will also include a statement on our carbon effi ciency in 2010.

The GoGreen programme's fi ve action areas

GoGreen is essentially the Group's umbrella programme for our environmental activities. It is made up of fi ve action areas. Our advances in these areas in the reporting year include:

  • Providing transparency. We use our fi nancial accounting system to record data on our carbon emissions. Th is is done by linking Group-wide invoicing records with data on fuel and energy consumption. Starting in 2012, we plan to also use our fi nancial system to standardise how we report the carbon emissions of sub-contractors for all divisions. Carbon effi ciency is a key indicator in our strategic planning and is one of the criteria we use to make major investment decisions. We affi rmed this in our Group investment guideline, which was amended in 2010 and came into force in February 2011.
  • Improving effi ciency. We are continuously improving the carbon effi ciency of our fl eet, buildings and networks and we do this by taking the following actions: investment in more aerodynamic vehicles and in drive technology, fl eet renewal, lighting technology, network optimisation, route planning, capacity utilisation and the combination of various means of transport. In 2010, test projects for around 150 electric and hybrid vehicles were approved that will be implemented by 2011.
  • Mobilising employees. Our approximately 470,000-strong workforce around the world can play a decisive role in helping us improve our CO2 effi ciency through environmental awareness and resource conservation. We took a variety of actions to mobilise them. For instance, we updated our policy that stipulates the Group's preference for recycled paper and we held events to mark United Nations World Environment Day. Since 2010, we also require all divisions to report on their carbon effi ciency during the course of the year as a part of their business planning.

77

  • Offering green solutions. We were the fi rst logistics service provider to give customers the opportunity, by taking advantage of our GoGreen shipping option, to off set the CO2 emissions caused by the transport of their goods with carbon credits from climate protection projects. Th is service is already available in more than 30 countries and includes mail, parcel and express products as well as our freight forwarding business. In 2010, we started our fi rst own climate protection project: by selling effi cient, wood-saving stoves in Lesotho, we shall generate carbon credits to off set carbon emissions.
  • Taking the lead. We take a proactive approach to interacting with people involved in politics, business, associations and economic initiatives in order to spur on environmental and climate protection eff orts. In 2010, we entered a European alliance that aims to increase carbon transparency in the fi eld of road transport. At the global level, we continue to work towards a reasonable framework for pricing CO2 as well as standards for measuring carbon dioxide. We advocate investment incentives for carbon-effi cient solutions and related research projects. In 2010, we also published the study "Delivering Tomorrow: Towards Sustainable Logistics" in an eff ort to help the general public appreciate the important role our industry is playing in environmental protection.

Help when disaster strikes

Our GoHelp programme draws on our global presence, logistics expertise and the commitment of our workforce to support logistical eff orts at airports in the aff ected regions in the aft ermath of a natural disaster. In co-operation with the United Nations, we run two global programmes: DHL Disaster Response Teams are deployed to the region when disaster strikes; Get Airports Ready for Disaster is our initiative to help local authorities and airport staff in disaster-prone regions prepare for emergencies.

In order to save lives in the wake of a natural disaster, it is critical to distribute relief aid quickly and properly. Airports are oft en the place where bottlenecks form in these situations. Our Disaster Response Teams are made up of around 300 specially trained DHL logistics experts who co-ordinate the fl ow of arriving relief aid. Th e teams palletise, sort and store the shipments properly for further transport and then hand the goods over to aid organisations. Bottlenecks and other delays that slow the further transport to people in need can be avoided this way. Due to our global network, a DHL Disaster Response Team can be readied for deployment in less than 72 hours. Our teams deployed four times in 2010: to Haiti and Chile aft er the earthquakes and to Guatemala and Pakistan following the fl oods. All told, 105 volunteers spent 83 days on assignment and handled around 7,000 tonnes of relief aid free of charge.

Th e Get Airports Ready for Disaster project held readiness training sessions together with the UN Development Programme at Kathmandu Tribhuvan International airport and four regional airports in Nepal. More training is planned in 2011 in disasterprone regions in Asia.

Deutsche Post DHL and the United Nations Children's Fund, UNICEF, have fought together to reduce infant mortality around the world for the past fi ve years. Our Group supported a host of UNICEF projects during this time, primarily in Kenya, Peru and India. Th is health-based partnership came to a close at the end of the reporting year as we wish in the future to focus on our GoGreen, GoHelp and GoTeach programmes.

Championing education

With our GoTeach programme, we are striving for improved equality and fair opportunities in education. We are a founding partner and the largest business sponsor of the community educational programme Teach First Deutschland, which we have supported since February 2009. Th e programme attracts outstanding university graduates to under take a two-year fellowship at underprivileged schools. Th ese fellows assist teachers in the classroom and work closely with the children, organising study groups, holding offi ce hours, tutoring and helping with homework. By partnering with this programme, we hope to provide opportunities for less privileged children in Germany. Th e programme also allows us to get to know young people, who as fellows gain valuable social skills over and above their professional qualifi cations, making them attractive potential candidates for work in our company.

In 2010, we developed two mentoring programmes in which our staff members may volunteer to take part. Volunteers initially tutor 25 school children from Teach First Deutschland schools and mentor 23 fellows in their personal and professional development for a period of 15 months. Th e programme is also designed to help selected fellows get their careers off the ground. In addition, since 2009 we have organised two-week summer camps for our employees' children and for children from associated schools. A total of 300 children took part in 2010.

In September 2010, we entered into a partnership with Teach For All, a network of 18 national partner organisations that model themselves on Teach First Deutschland. Together, we wish to expand the network to over 30 partner organisations so that we can promote better education. At the national level, we shall be working with the organisations in Peru, Chile, Argentina, India, Spain and Brazil. GoTeach also includes initiatives to help children of our employees reach higher levels of education. For example, our new programme UPstairs awards scholarships that not only provide fi nancial support but also off er mentoring, internships within the Group and additional courses such as foreign languages and computer skills. UPstairs kicks off in 2011 with 50 scholarship holders in South Africa, Indonesia, Mexico and Romania. We plan to be awarding a total of 600 scholarships by 2014.

Deutsche Post DHL Annual Report 2010

79

Our company's performance assessed externally

In 2010, our performance in the area of sustainability was again evaluated by qualifi ed agencies and institutes. Sustainable management and visible attention to corporate responsibility are becoming increasingly important as criteria for making investment decisions on fi nancial markets as well. Sustainable Asset Management gave us a rating of 85 out of 100 points (previous year: 91 points). We received the highest marks in the categories "operational eco-effi ciency", "fuel effi ciency" and "environmental reporting". Th e average score for transport and logistics companies was 58 points (previous year: 61). Th e FTSE4Good Index confi rmed our company's membership. We are again listed in the Advanced Sustainability Performance Index Eurozone maintained by the French rating agency Vigeo and we are also listed in the FTSE KLD Global Climate 100 Index along with other indices in the FTSE KLD index series. Th e Carbon Disclosure Project gave us a rating of 97 out of 100 points (previous year: 63 points). Th is makes us the second-best company in the world and puts us in the Carbon Disclosure Leadership Index. Moreover, we are one of only 10 % of the companies ranked by CDP worldwide that received the top mark ("A") for our climate protection eff orts. As a result, we were also added to the Carbon Performance Leadership Index.

Sustainability Report meets international guidelines

In our Corporate Responsibility Report published on our website in April 2010, we provided additional information on sustainability and performance indicators not included in the Group Management Report. Like the preceding Sustainability Reports, the report was prepared on the basis of the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines in conjunction with the GRI Sector Supplement for the logistics and transport sector. Based on our own assessment as stipulated by the GRI, the Corporate Responsibility Report achieved a GRI level of "B+", meaning it fulfi ls key requirements and provides information that has been verifi ed by independent experts. Our next Corporate Responsibility Report will also be published on our website in the second quarter of 2011.

Procurement

Marginal rise in expenditure

In 2010, the Group centrally purchased goods and services having a total value of approximately € 8.5 billion (previous year: € 7.7 billion). As in past years, this fi gure does not include transport services because the divisions generally procure these services themselves. However, Procurement is gradually becoming more involved in this process.

Given the fact that the aft er-eff ects of the global recession were still being felt in the reporting year, Procurement continued its eff orts to reduce Group expenses. As in previous years, we have bundled products and services and purchased all-inclusive packages from high-performance suppliers both regionally and internationally.

dp-dhl.com/responsibility

a.66 Procurement expenses, 2010

As part of our global programme to increase our telecommunications effi ciency, we sealed deals with high-capacity partners in three more regions. Vodafone now handles the data services of the DHL divisions in 67 countries in the emerging markets and also takes over our mobile and data services in the Asia Pacifi c region. We also concluded an agreement with British Telecom for data and fi xed voice services in this region. In Latin America, the Mexican provider Telmex will serve the DHL divisions in Argentina, Brazil, Chile, Columbia and Mexico. Our total savings should top € 190 million over the next fi ve years as a result of this worldwide programme.

In Europe and the United States, we signed master agreements with Hewlett Packard which involve the purchase of complete print services rather than printers alone, a move that makes the requirement more transparent and optimises what we need. Th e new arrangement will not only reduce costs, it will also reduce the Group's energy consumption and carbon footprint.

For the fi rst time, we completed a global master agreement for the procurement of transport and loading equipment (e. g., forklift trucks) that involves a new operating concept. Th e agreement created a model for hiring equipment that allows us to operate more fl exibly and optimise the costs of our machinery fl eet. Th e SUPPLY CHAIN division will be the fi rst to use the agreement in the Europe, Middle East and Africa region.

Procurement again focused much of its eff orts on evaluating key suppliers and developing the Group's relationships with them. In the reporting year, we also began co-operating with a bank to test a new fi nancing and payment model in Germany and other European countries. Th e Group will benefi t as the model helps the divisions, for example, to improve their working capital. Suppliers will benefi t from the programme's advantageous fi nancing options.

Procurement organisation continues to evolve

Procurement is a centralised function in the Group. Th e heads of Global Sourcing and their 16 category managers work closely with regional procurement managers and report to the head of Corporate Procurement. Th is allows us to bundle the Group's worldwide requirements and still meet the local needs of the business units.

In addition, strategic procurement was reorganised into Global Sourcing Operations and Global Sourcing Services. Th is makes it possible to take greater advantage of the synergies between category managers. Regional competence centres are taking more responsibility for strategic procurement and the work associated with it.

Th e DHL Procurement Offi ce China in Shanghai, which was opened in 2009, completed a number of successful projects. Th is offi ce follows the principle of best cost country sourcing, which aims for an optimum balance between cost, quality and risk. Examples of the product categories that can be purchased through the China offi ce are packaging materials, printed materials, corporate wear and advertising materials. Th e offi ce works closely with all regions. Specialised Technology Resources, an independent company, routinely evaluates the suppliers.

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Procurement is always looking for ways to enhance its internal services and in some cases provides support when divisions are off ering procurement services to customers. We off er this as an integrated procurement and logistics service in countries where we have many years of purchasing experience. Th ese opportunities arise in particular in the supply chain business.

Environmentally aware procurement

A group of Procurement staff members from various regions and product cat egories, known as the Green Team, take care of the environmental aspects of procurement. One of their responsibilities is to integrate key environmental indicators into the procurement process. For instance, energy and carbon effi ciency was added to the calculation for total cost of ownership as a result of the team's work. In many cases, our purchasing decisions are now made with environmental aspects in mind.

For example, we decided to purchase offi ce supplies for all of our business units in the USA from the supplier Offi ce Depot in the future because they off er a wide range of "green" products. Th e offi ce product supplier also enables its customers to calculate the CO2 emissions generated from using their products. In Germany, we made it easier for internal users to recognise environmentally friendly items in our electronic ordering system.

We instituted a global paper policy stipulating that priority is given to purchasing recycled paper. It applies to purchases of paper, paper products, printed materials and packaging materials. Any external service providers making purchases for the Group must also observe this policy. Th ese measures represent our contribution to resource conservation. Moreover, the Group has made a commitment to use paper and paper products as effi ciently and sparingly as possible.

As in previous years, we continued to retrofi t our warehouses in a number of regions with energy-effi cient lighting. Th e new lights not only reduce energy costs and carbon emissions, they also off er a brighter working environment. We also retrofi tted offi ce spaces in Asia.

We are testing vehicles with environmentally friendly drive systems in a number of test projects. One example is the 10 Iveco Electric Daily vehicles we purchased. Th ese 3.5-tonne delivery vehicles, the fi rst of their kind in Europe, are scheduled to join the German parcel delivery fl eet in the coming year. Other examples include 15 Mercedes-Benz Vito E-Cell vehicles as well as the world's fi rst 18-tonne hybrid lorry, which we are testing in day-to-day operations in the UK together with Volvo Trucks.

Greater use of procurement systems

During the reporting year, we increased our use of IT applications to enable more effi cient procurement of goods and services. Previously, the GeT electronic ordering system was used mainly in Germany and the United States and to some extent in Mexico and several European countries. Since 2010, we now have users in Spain, Portugal, Luxembourg, Italy, Hungary and the Czech Republic.

We have also increased our use of e-sourcing in order to make our procurement processes more effi cient and transparent. E-sourcing allows us to handle all the important steps in the tender process electronically, including bidding auctions. In the reporting year we created the necessary structure and trained approximately 350 internal users. Since then e-sourcing is used wherever practical.

In 2011, we intend to expand our use of electronic procurement processes and also raise the number of bidding auctions. Th is will gradually include more purchasing of transport services and thereby enhance the effi ciency and transparency of our procurement processes.

We also plan to enhance partnerships with key suppliers in order to take early advantage of new products and ideas.

Research and development

As a service provider, the Group does not engage in research and development activities in the narrower sense and therefore has no signifi cant expenses to report in this connection.

Customers and quality

Innovative technology translates into competitive advantage in the mail business

In Germany, we maintain a fi rst-class, effi cient and environmentally friendly nationwide transport and delivery network consisting of 82 mail centres and 33 parcel centres that process 66 million mail items and some 2.6 million parcels each working day. Th e high level of automation in our mail business remained at over 90 %.

Our customers have come to expect us to deliver the highest quality standards. Th ey rate the quality of our services based on whether posted items reach their destinations quickly, reliably and undamaged. Our quality management is based on a system that is certifi ed each year by Technischer Überwachungsverein Nord (TÜV Nord certifi cation and testing organisation). We attained excellent results in letter transit times within Germany again this year. According to surveys conducted by Quotas, a quality research institute, well over 94 % of the letters posted during our daily opening hours or before fi nal post box collections are delivered to their recipients the next day.

In the parcel business, we again achieved the previous year's excellent transit time results in 2010. Nearly 90 % of the deliveries we collected from business customers reached their destination the next day. Since 2008, our internal system for measuring parcel transit times has been certifi ed by TÜV Rheinland.

For international letters, transit times are determined by the International Post Cooperation. According to EU specifi cations, 85 % of all cross-border letters posted within the EU must be delivered within three days of posting. We expect to signifi cantly exceed this requirement again, reaching a level of 96 %.

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Due to our co-operation with retailers, our approximately 20,000 retail outlets and sales points have increased average weekly opening times from 46 to 49 hours. Surveys of our retail outlet customers are conducted annually by Kundenmonitor Deutschland, the largest consumer satisfaction study in Germany, to determine their level of satisfaction with our services. Our overall service quality has been receiving top marks for years. In the reporting year, postal retail outlets in particular saw yet another increase in customer satisfaction. Our partner-operated outlets received their highest satisfaction ratings since the study began in 1997. More than 90 % of customers are served within three minutes as confi rmed by impartial mystery shoppers from TNS Infratest, which we hire to conduct around 30,000 TÜV Rheinland-certifi ed tests of the retail outlets per year.

We regard working practices that protect the environment as a key yardstick of quality. In Germany, we therefore employ a TÜV Nord-certifi ed environmental manage ment system in our mail and parcel businesses. As part of our GoGreen initiative, we off er consumers and business customers climate-neutral shipping options. We are also testing vehicles with hybrid and electric drive technology as well as energy saving lighting in our facilities.

Service quality translates into competitive advantage in the express business

A fundamental component of our Focus 2010 initiative is to continuously improve our quality of service. To achieve this goal, we track the ever-changing requirements of our customers and measure our services, for instance using mystery shoppers. In the reporting year, we were able to resolve 90 % of customer complaints within the prescribed period. Our eff orts have been well worth it: in China, for example, we received the Best Call Centre Award 2010 and in the UK we were ranked fi rst in overall e-mail service in 2010 and were amongst the 50 leading call centres.

We are constantly improving our workfl ows in order to work eff ectively and costeffi ciently. Standardising our processes plays a vital role in this. For example, in May 2010 we introduced a globally standardised internet platform that gives customers all over the world simple, uniform access to our services, regardless of whether they are acting as individuals or as organisations which operate worldwide. At the same time, we have continued developing solutions to allow customers to link their own IT systems with ours to provide them with direct access to our delivery services.

We have implemented more than 400 initiatives as part of our First Choice programme. Th e areas in which we made progress include invoicing and customs clearance of shipments upon arrival in the target country. Th is has improved the reliability and shortened end-to-end delivery times.

We are able to track shipments worldwide and dynamically adjust our processes using state-of-the-art quality control centres. Should unforeseen events occur, fl ight and shipment routes, for example, are altered immediately in order to ensure that shipments reach their recipients at the agreed time. A new study by PA Consulting shows that we are the world's most reliable provider of express services, a testimony to the fact that we are keeping our customer promise.

dhl.com

Th e operational safety, compliance with standards and the quality of service at our facilities are reviewed regularly. In addition, around 170 locations have been certifi ed by the Transported Asset Protection Association (TAPA), one of the world's most renowned safety associations. Th e fi rst facilities in North America were also certifi ed in 2010. Further more, in an audit of the security facilities of our Leipzig hub, US Customs and Border Protection (CBP) referred to them as exemplary in numerous respects. For us, the security of our customers, their shipments and our employees is and will remain a crucial factor.

Customer proximity translates into competitive advantage in the freight forwarding business

As a service provider, customer satisfaction is the litmus test of our business. In 2010, we again surveyed more than 19,000 customers in 49 countries, asking them how satisfi ed they were with our products and services. Based on the results, we adopted some 1,000 First Choice measures, 200 of which were put into action together with our customers. We worked together with one key customer in the technology sector to increase their in-plant logistics productivity by 33 % whilst at the same time cutting turnaround times from 10 to two hours, saving the customer around € 50,000 annually at one location alone.

As at November 2010, more than 4,500 staff members, including the entire management team, had been certifi ed in First Choice methodology. We intend to take advantage of this in 2011 and implement even more improvements for our customers.

Th e uniform quality scorecard we implemented for our branches in the previous year has now been all but instituted throughout the Global Forwarding business unit.

Our customers are recognising our eff orts to improve quality. Amongst them Huawei, a technology group, presented us with the Excellent Core Partner Award for outstanding cross-sector services for the third time in a row. We were the only logistics company to be given this award. We also won the Phoenix Trophy of Effi ciency for improved customs clearance services in Brazil, an award that for 10 years had been won by a local competitor. All in all, our customers attest to the fact that the quality of our products and services has improved. Customer satisfaction was up in many countries compared with the previous year.

Customer satisfaction translates into competitive advantage in the supply chain business

Our goal is to lead the supply chain industry in practices and methodologies that guarantee our customers the highest level of service and the most added value. We use globally consistent processes in order to deliver replicable solutions and uniform high service standards to our customers around the world. Our relentless drive to improve our processes has paid off : customer satisfaction showed signifi cant improvement based on a customer survey in 2010. Eight out of 10 customers confi rm DHL as their provider of choice in the supply chain business.

Strategic focus, page 100

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We have defi ned a number of performance indicators, such as safety, productivity and inventory accuracy, which enable us to measure and monitor the quality of our service. In 2010, we achieved more than 95 % of our service standards worldwide.

A critical factor of sustainable success is consistent and high quality of service, particularly during the fi rst 12 months of a new customer project. In order to meet customer expectations during this early phase, dedicated teams of project managers in all the regions where we do business are trained in the leading methods of project management and equipped with a set of standard tools.

Another key to long-term success is to constantly improve the quality and effi ciency of our existing business. We completed more than 1,400 improvement projects in the reporting year, many in co-operation with our customers. Guided by our Process Improvement Advisors, measures were developed and planned for improving performance, simplifying processes and reducing costs. Th ese eff orts saved more than € 100 million, which we shared with our customers.

Brands

a.67 Brands and business units

Deutsche Post DHL
Division
Brand
mail
Deutsche Post
dhl express
dhl
global forwarding,
freight
dhl
supply chain
dhl
Brand area • Mail
Communication
• Dialogue
Marketing
• Value-Added
Services
• Press Services
• Philately
• Pension Services
• Global Mail
• Parcel Germany
• Express • Global
Forwarding
• Freight
• Supply Chain
Sub-brand • Williams Lea

High brand recognition and a good reputation

As a globally operating service company, eff ective brand management is amongst the central elements of our strategy. High brand recognition and the good reputation of our Deutsche Post and DHL brands make us more attractive to shareholders, employees, customers and suppliers and these qualities contribute to the fi nancial success of the Group. According to a survey we conducted in December 2010, the DHL brand has already achieved very high brand recognition (89 %) amongst international express and logistics decision makers.

Strategic focus, page 99

dhl-brandworld.com

mail division, page 51

epost.de

Th e DHL brand introduced a new slogan in 2010: "Excellence. Simply Delivered". Direct and to the point, it eff ectively sums up our promise to be easily accessible for service and make our customers more successful. Th e slogan and its underlying promise help to advance our Strategy 2015 and our goal to become the number one logistics company for the world.

Making the brand world real

How customers experience their interactions with our approximately 470,000 employees worldwide is critical to our brand image. We outfi t staff members who have direct customer contact with corporate wear and give our vehicles and buildings as well as our promotional and informational materials a uniform and memorable look. We want all our staff to continue to play an active role as our brand ambassadors.

In 2010, the internet platform dhl Brand World went online, giving customers, employees and anyone interested a peek behind the scenes of the world of DHL. Th e site off ers brand news, customer success stories and other DHL activities, from advertisements to partnerships to our commitment to social responsibility. Despite very little advertising, aft er only a few months the site already receives up to 80,000 visits each month. DHL Brand World was awarded the Annual Multimedia Award 2011.

Campaign to launch the e-Postbrief product a success

Our brands face tough competition both domestically and internationally. Clear positioning and a lasting impression facilitate purchasing and investment decisions. Guided by market research, we invested over € 100 million in the year under review in developing and promoting our brand performance.

Based on our One DHL approach, we systematically reinforced our branding work. In April, we started the fi rst advertising campaign based on our global, integrated advertising concept. More than 1,600 advertisements were placed in over 250 publications in 21 countries and 16 languages.

Representing an important innovation for Deutsche Post, the e-Postbrief product was launched in 2010 and a broad-based nationwide media campaign was put in motion from July to September to promote it. Using television and other advertisements, billboards, internet banners, advertisements in our retail outlets, unaddressed mail and promotions, the population in Germany was encouraged to secure their personal address. Customers have been able to register directly online since November.

By the end of October, one million customers had already registered their personal address. Our associated routine customer survey indicates that product recognition is growing continuously. In early November, 62 % of the population in Germany was aware of the E-Postbrief, making the campaign a huge success and giving Deutsche Post a competitive edge.

Partnering with prominent events

For years, we have strengthened our corporate image through partnerships with high-class brands and events, in which we act as the offi cial logistics partner and provide demanding logistics services, along with our traditional advertising campaigns. Th ese partnerships include Formula 1, the Leipzig Gewandhaus Orchestra and IMG Fashion Week, which takes place in cities such as Berlin, London, New York, Miami and Moscow. Deutsche Post is an offi cial partner of Deutscher Fussballbund (the German football federation) and DTM, German Touring Car Championships.

Expo Shanghai 2010 was the most visited world exposition of all time. More than 73 million people visited exhibits from 240 countries and organisations in an area of 5.4 km2. Th e expo's central attraction, the China Pavilion, alone received more than eight million visitors and was therefore one of the most popular showpieces. DHL was one of the organisations that contributed ideas to Urban Planet, which illuminated the "Better City. Better Life" theme of the expo.

We have become partners in two major sporting events for 2011. During the Rugby World Cup in New Zealand, DHL will transport the equipment for the 20 participating teams between the 48 training facilities and 13 match locations. For the Volvo Ocean Race, DHL will ensure that the sailing equipment is safely transported between all 10 harbours spread across fi ve continents.

Steadily increasing value

Our success is measurable: in 2010, the consulting company Semion Brand Broker calculated Deutsche Post's brand value to be € 12,692 million, putting us again this year in sixth place in a ranking of the most valuable German brands. Factors analysed included fi nancial value, brand protection, brand image and brand strength. In 2011, we aim to continue our success ful branding work. We shall continue our One DHL approach and establish a uniform image that will clearly set the DHL brand apart from the competition. We are determined to raise aided awareness of DHL to over 90 % in all segments of the logistics sector and unaided awareness to over 70 % in the logistics sector and in key markets. By the end of 2011, 60 % of those who purchase logistics services should be considering DHL as a potential supplier. Our goal is to be amongst the world's 50 most valuable brands.

FURTHER DEVELOPMENTS

Report on post-balance sheet date events

No further signifi cant events

Th ere were no reportable events aft er the balance sheet date.

OUTLOOK

Overall assessment of expected performance

Our strong position as the market leader in the German mail business and in almost all logistics operations is the best prerequisite for further growth. Assuming that the world economy will grow by 3 % to 4 % and world trade will exceed this growth by a factor of 1.5 to 2, we anticipate that consolidated EBIT for full-year 2011 will reach between € 2.2 billion and € 2.4 billion. Th e MAIL division is expected to contribute € 1.0 billion to € 1.1 billion to this fi gure, whilst the DHL divisions should deliver € 1.6 billion to € 1.7 billion. At around €–0.4 billion, the Corporate Center / Other result should be on a par with the previous year. Consolidated net profi t before eff ects from the measurement of the Postbank instruments is expected to continue to improve in 2011 in line with our operating business.

Opportunities and risks

OPPORTUNITY AND RISK CONTROLLING PROCESSES

Uniform reporting standards for opportunity and risk controlling processes

As an internationally operating logistics company, we are faced with numerous changes and uncertainties. Our aim is to identify the resulting opportunities and risks at an early stage and to manage them with the aim of achieving a sustained increase in enterprise value. Our Group-wide opportunity and risk control system facilitates this aim. Each quarter, our managers estimate the possible impact of future scenarios and evaluate the opportunities and risks in their departments. Risks can also be reported at any time on an ad hoc basis. Th e approvals required by the risk management process ensure that management is closely involved.

Our early identifi cation process leads to uniform reporting standards for risk manage ment in the Group. To achieve this, we have made constant improvements to the relevant IT application. We also have stochastic models such as Monte Carlo simulations at our disposal for the purpose of aggregating risk during standard evaluations.

a.68 Opportunity and risk management process

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Th e most important steps in the process are as follows:

  • 1 Identify and assess: Opportunities and risks are defi ned as potential deviations from projected earnings. Managers in all divisions and regions provide an estimation of our opportunities and risks on a quarterly basis and document relevant actions. Th ey use scenarios to assess best, expected and worst cases. Each risk is assigned to one or more managers, who assess it, monitor it, specify possible procedures for going forward and then fi le a report. Th e same applies to opportunities. Th e results are compiled in a database.
  • 2 Aggregate and report: Th e control units responsible collect the results, evaluate them and review them for plausibility. If individual fi nancial eff ects overlap, they are noted in our database and accounted for in the subsequent aggregation. Aft er being approved by the department head, all results are passed on to the next level in the hierarchy. Th e "aggregate and report" step is complete when Corporate Controlling reports to the Group Board of Management on the signifi cant opportunities and risks as well as any overall impact each division might experience.
  • 3 Overall strategy: Th e Group Board of Management determines fundamental opportunities and risks to which the divisions are exposed and indicates how these can be managed successfully. Th e reports made by Corporate Controlling provide a regular basis of information for the overall management of opportunities and risks. Compliance management complements risk management. As part of compliance management, the Chief Compliance Offi cer reports directly to the CFO. Th e Global Compliance Offi ce he heads develops Group-wide standards and supports the divisions' activities in this area.
  • 4 Operating measures: As part of the strategy, the divisions determine the measures to be used to take advantage of opportunities and manage risks. Th ey use cost-benefi t analyses to assess whether opportunities should be taken and whether risks can be avoided, mitigated or transferred to third parties.
  • 5 Control: For key opportunities and risks, early warning indicators have been defi ned that are monitored constantly by those responsible. Corporate Internal Audit has the task of ensuring that the Board of Management's specifi cations are adhered to. It also reviews the quality of the entire opportunity, risk management and compliance management operation. Th e control units regularly analyse all parts of the process as well as the reports from internal audit and the independent auditors with the goal of identifying potential for improvement and make adjustments where necessary.

Internal accounting control and risk management system (disclosures required under section 315 (2), number 5 of the Handelsgesetzbuch (German commercial code) and explanatory report)

Deutsche Post DHL uses an internal accounting control system to ensure that Group accounting adheres to generally accepted accounting principles. Th is system is intended to make sure that statutory provisions are complied with and that both internal and external accounting provide a valid depiction of business processes in fi gures. All fi gures are to be entered and processed accurately and completely. Accounting mistakes are to be avoided in principle and signifi cant assessment errors uncovered promptly.

Th e control system design comprises organisational and technical measures that extend to all companies in the Group. Centrally standardised accounting guidelines govern the reconciliation of the single-entity fi nancial statements and ensure that international fi nancial reporting standards (EU-IFRS s) are applied in a uniform manner throughout the Group. All Group companies are required to use a standard chart of accounts. Oft en, accounting processes are pooled in a shared services centre in order to centralise and standardise them. Th e IFRS fi nancial statements of the separate Group companies are recorded in a standard, SAP-based system and then processed at a central location where one-step consolidation is performed. Other components of our control system include automatic plausibility reviews and system validations of the accounting data. In addition, manual checks are carried out regularly at a de-central level by those responsible locally (a chief fi nancial offi cer, for example) and at a central level by Corporate Accounting, Taxes and Treasury at the Corporate Center. Beyond the aforementioned internal accounting control system and risk management structures, Corporate Internal Audit is an essential component of the Group's controlling and monitoring system. Using risk-based auditing procedures, Corporate Internal Audit examines the processes related to fi nancial reporting and reports its results to the Board of Management. Upstream and downstream checks and analyses of the reported data are performed under chronological aspects. If necessary, we call in outside experts; for instance, in the case of pension provisions. Finally, the Group's standardised process for preparing fi nancial statements using a centrally administered fi nancial statements calendar guarantees a structured and effi cient accounting process.

OPPORTUNITIES

Opportunities arising from market trends and our market position

Some of the Group's primary opportunities lie in continuing to develop our markets as well as in our strategic positioning. We want to be the provider of choice, which is why we are aligning our services even more closely to the needs of our customers. We are also improving our cost structures and processes.

A number of key factors have a strong impact on our business and open up numerous opportunities.

Th e most important of these are our prospects for further growth. Advancing globalisation means that the logistics industry will continue to grow much faster than national economies. We therefore anticipate attractive growth rates in all of the logistics sectors in which we operate. Th is is especially true of Asia, where trade fl ows will continue to increase both within the continent and to other regions. We shall benefi t from this more than most given that our DHL divisions are better positioned in Asia than our competitors. Th is also applies to regions such as South America and the Middle East, which continue to see robust growth.

Further growth prospects result from closer co-operation between the DHL divisions. We are succeeding to an ever-increasing extent in off ering integrated logistics and transport solutions from a single source, a major competitive advantage, and we have established a number of initiatives designed to take advantage of this position. DHL Solutions & Innovations pools expertise within DHL and uses it to develop new solutions, such as in the areas of temperature-controlled transport, return logistics and city logistics, logistics solutions for metropolises. Sector Management is our targeted method of developing sector-specifi c solutions for our customers. We are currently focussing our attention on the sectors of Life Sciences & Healthcare, Technology and Energy. In addition, we are targeting growth sectors for selected customer groups.

Online communication and e-business are creating demand for transporting documents and goods. Our E-Postbrief is designed to increase our growth in the mail sector and our parcel business will also benefi t from growth opportunities based on e-commerce.

Finally, environmental awareness on the part of customers brings opportunities for above-average growth. Customers want to reduce their carbon emissions permanently, which is why they are increasingly requesting energy-effi cient transport and climateneutral products. We lead our sector in this area, off ering carbon-neutral mail, parcel and express products plus air and ocean freight transport.

Utilising our employees' ideas

Our Idea Management programme promotes corporate innovation and generates sustained cost savings. Over the past years, our employees have proven to be a particularly rich source of ideas for new products and improved processes.

Opportunities in the divisions

In the strategic focus section, we have described the market opportunities we see in the various divisions and the strategies and goals we are pursuing to take advantage of these opportunities.

Employees, page 75

Page 101 ff.

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RISKS

Risk categories and specifi c risks

Th e risks set out in the following are those which we presently consider to have a signifi cant, potentially negative, impact on our earnings, fi nancial position and assets and liabilities. Th ey are not necessarily the only risks to which the Group is exposed. Our business activities could also be adversely aff ected by additional factors of which we are currently unaware or which we do not yet consider to be material.

Risks arising from the political and regulatory environment

Risks associated with the general business environment primarily arise from the fact that both the Group and its subsidiaries provide some of their services in a regulated market. Our statutory exclusive licence was abolished in Germany on 1 January 2008. However, the Postgesetz (German postal act) had allowed exceptions enabling competitors to operate within the weight and price ceilings laid down in our exclusive licence from January 1998 onwards. By the end of 2010, the regulatory authority (Bundesnetzagentur – German federal network agency) had issued licences to approximately 1,500 competitors, around 650 of which operate in the market.

On 7 November 2007, the regulatory authority announced a benchmark decision specifying the conditions that would apply from 2008 until the end of 2011 to regulation under the price-cap procedure for mail prices requiring approval. Th is stipulates the general rate of infl ation and the expected productivity growth rate for Deutsche Post AG as the key factors applicable to mail prices subject to approval. Prices must be lowered if the infl ation rate in the reference period is lower than the productivity growth rate specifi ed by the regulatory authority. Individual mail prices requiring approval had to be lowered for 2011 to meet these specifi cations. Th e regulatory authority accepted an application from Deutsche Post AG to this eff ect on 27 October 2010. Th e regulatory authority will establish the conditions eff ective from January 2012 for regulating mail prices requiring approval in a price-cap procedure during the course of 2011.

Th e third European Union (EU) Postal Directive came into force on 27 February 2008. Th e Directive requires most EU member states to open up their markets by 2011, although the nine most recent members plus Greece and Luxembourg have the option to defer the opening of their markets until 2013. Until then, the previous limits continue to apply across the EU, with reservable services restricted to a maximum of 50g or two-and-a-half times the standard letter price. It is now possible to plan with certainty for the future regarding the date by which all national monopolies in Europe must fall.

Whilst liberalisation of postal markets entails risks for Deutsche Post AG due to increased competition in Germany, it also opens up new opportunities in other European postal markets. In 2010, Deutsche Post AG participated in cross-border mail exchange with 22 European postal operators on the basis of the REIMS agreement.

Glossary, page 232 Glossary, page 232

Glossary, page 232

93

Th e German tax authorities have announced their intention to qualify several VATexempt mail products retroactively as subject to VAT. We assume that amended tax assessments will be re-issued for all open tax periods. Th e VAT exemption for postal services is based on European law (postal services directive, VAT directive) and national German law (the Postgesetz (postal act), the Post-Universaldienstleistungsverordnung (postal universal service ordinance) and the Umsatzsteuergesetz (value added tax act)). Based on these laws, Deutsche Post AG classifi es its postal services either as VAT-exempt or VATliable. Th e German tax authorities have reviewed this assessment over the years and have not objected to it. We intend to take appropriate legal action against these amended tax assessments. Despite our view that the products' exemption complies with current European and German law, we cannot rule out the possibility of additional tax payments.

As a result of the revision of the relevant tax exemption provisions, since 1 July 2010 the VAT exemption has only applied to specifi c universal services in Germany that are not subject to individually negotiated agreements or provided on special terms ( discounts etc.). Deutsche Post AG does not believe that the legislative amendment fully complies with the applicable specifi cations of European Community law. Due to the legal uncertainty resulting from the new legislation, Deutsche Post AG is endeavouring to clarify certain key issues with the tax authorities. Although Deutsche Post AG has implemented the required measures to a large extent, in the event of diff ering legal opinions on the part of Deutsche Post AG and the tax authorities Deutsche Post AG will consider pursuing the matter in court.

Risks arising from industry-specifi c conditions

In addition to the regulatory environment, market and sector-specifi c conditions have a signifi cant eff ect on the business performance of the Group.

Following the economic crisis, which peaked in 2009, the general economic climate has signifi cantly improved and demand for logistics services has risen. Th is resulted in increased revenue in the year under review, which leads us to expect a positive trend in the coming year. In light of the positive growth forecasts, especially for Germany and Asia, we currently do not consider it likely that the economy will soft en again in the near future with a signifi cant impact on our projected earnings. Some of our customers were economically weakened by the crisis. However, the upswing in the economy means that the probability of customer insolvencies is falling back to its normal low level. Th erefore, we do not anticipate any additional notable losses due to insolvency on the part of customers.

Key factors for success in the mail and logistics business are quality, customers' confi dence in their business partners and competitive prices. Due to our high quality and the savings generated in recent years, we consider ourselves in a position to keep any potential risk to our projected earnings from competition at a fairly low level. Our various Group initiatives also play a key role in securing our strong competitive position.

Security risks

Th e global security situation became progressively worse towards the end of the reporting year. According to security agencies, terrorism presents a particularly high risk for the western world. However, the authorities have assured the public that there are currently no specifi c threats against people, institutions or enterprises.

We share the assessment of the authorities and take the heightened security risk seriously. For this reason, we analyse global threat levels on an ongoing basis and conduct regular reviews of our security concepts, adapting them where necessary.

Aft er package bombs were posted from Yemen and Greece, the companies aff ected and government authorities all over the world agreed to increase air traffi c security. Deutsche Post DHL's security concepts already fulfi l the statutory requirements, as confi rmed by numerous reviews by the authorities. Moreover, we shall continue to work together with all relevant security agencies, air traffi c authorities, government representatives and industry associations in order to ensure a high level of security. Not only shall we comply in full with all security guidelines and regulations enacted globally or by individual countries or authorities, we shall also add our own high standards to them. We intend to make a contribution to further improving security aspects and the sustainability of security measures, particularly so that our customers, business partners and employees will benefi t.

Risks arising from corporate strategy

Over the past two years, the Group has responded to key strategic issues. We initiated the disposal of Deutsche Postbank AG, a Group subsidiary, and restructured the express business. We also implemented an extensive cost reduction programme, thus laying the foundation for our company to emerge from the global crisis stronger than before and to achieve sustainable and profi table growth, once the economic downturn has fully reversed. We are therefore now focussing on our core competencies in the mail and logistics businesses, with an eye towards growth and simplifi cation. Since we intend the main part of our growth to be organic, we assess the risk arising from future acquisitions as relatively low from a Group perspective.

In the MAIL division, we are aiming to remain profi table and are responding to the challenges presented by structural change. We are therefore expanding our range of services, including in electronic communications, securing our standing as the quality leader, reinforcing our position abroad and, where possible, making the prices and costs of our transport and delivery service more fl exible. We want customers to be able to access our services simply and easily. We keep a close eye on market trends and respond accordingly, so that we view the risk of a signifi cant deviation from our projections to be low.

In the EXPRESS division, we want to increase profi tability and organic growth in all product lines and regions. We are currently bolstering our presence in growth markets by investing in infrastructures. Our success will depend on general factors such as trends in business, costs and transport volumes. In the past two years we have restructured our business and reduced costs substantially, making us well-equipped to face the oncoming competition. In terms of strategy, we do not see any signifi cant, unusual risk for the division.

In the GLOBAL FORWARDING, FREIGHT division, we purchase transport services from airlines, shipping companies and freight carriers rather than providing them ourselves. As a result, in a worst-case scenario there is a risk that we shall not be able to pass on all price increases to our customers and will be forced to absorb these costs and cut into our own margins. Th e extent of the risk essentially depends on the trend in the supply, demand and price of transport services as well as the duration of our contracts.

Our SUPPLY CHAIN division provides customers in a variety of industries with solutions along the entire logistics chain. Our success is linked closely to our customers' business trends. Since we off er our customers a widely diversifi ed range of products in diff erent sectors all over the world, the incumbent risks are balanced out on the whole. Moreover, our future success also depends on our ability to continuously improve our existing business and to grow in our most important market segments and customer solutions.

Risks arising from internal processes

Th e mark of the quality of logistics services is the extent to which they are supplied reliably and on time. To ensure that these criteria are met, we provide a complex operational infrastructure. Quality can be compromised by any problems that may arise with regard to posting and collection, sorting, transport, warehousing or delivery. We take preventive measures to guard against disruptions or malfunctions in our operational processes. Should disruptions nonetheless occur, we have drawn up emergency plans to minimise the consequences.

As an example, back in 2005 we began formulating plans in all divisions to provide for a pandemic emergency, including setting up an international crisis team. In the event of a pandemic, we want to minimise the risk of infection for our employees and maintain our business operations.

Given that emergency preparations have been made as well as the fact that we render our services de-centrally in more than 200 countries, we regard the probability that the Group will experience signifi cant downtime as low. Potential fi nancial impacts are reduced by our insurance policies.

In addition, we use our First Choice methodology to continuously improve our processes and align them even more closely to the requirements of our customers. Should this involve capital expenditure, the Board of Management decides on any investments in excess of € 25 million. Board of Management committees make decisions on investments of more than € 10 million, with a lower threshold of € 5 million applying to Global Business Services and the Corporate Center. Th e Board of Management members are regularly informed of investment decisions so that they can identify signifi cant risk early and take any necessary countermeasures.

As a service provider, we do not conduct research and development in the narrower sense. Th ere are therefore no material risks to report in this area.

Risks arising from information technology

Th e Information Security Committee is tasked with our Group-wide information system security. To fulfi l this responsibility, it has defi ned standards, procedures and guidelines based on ISO 27001, the international standard for information security management. In addition, Group Risk Management, IT Audit, Data Protection and Corporate Security assess and monitor IT risk on an ongoing basis.

Our operations can only run seamlessly if our essential IT systems are always available. To ensure this, we design our systems to prevent complete system failures. In addition to data centres in Germany, we also operate two central data centres in the Czech Republic and Malaysia, which allow us geographical separation and local replication of systems.

Access to our systems and data is limited. Employees only receive rights to access the data they need to do their job. Access is provided for this purpose only. All systems and data are backed up on a regular basis and critical data are replicated across data centres.

All soft ware is updated frequently to address bugs, close gaps in security and increase functionality. We employ a patch management process, a defi ned procedure for managing soft ware upgrades, to control risks that could arise from out-dated soft ware or from soft ware upgrades.

We make all eff orts to reduce the probability of a signifi cant IT incident and to guarantee the high level of service that our customers have come to expect. Despite these measures, an element of risk involving medium to high fi nancial consequences can never be ruled out entirely.

Our central pledge to E-Postbrief customers is security. E-Postbrief relies on cutting-edge encryption technology and security infrastructure. To date, all attacks on our E-Postbrief platform could be repelled without diffi culty. In order to eliminate any potential future risk, Deutsche Post invited security experts and hackers to compete to expose new ways to attack the system. Th e E-Postbrief platform was also not hacked into as part of this competition. In addition, the E-Postbrief has been certifi ed by the German Federal Offi ce for Information Security, as part of fundamental IT security.

Risks arising from environmental management

Our Group-wide risk management system also monitors environmental policy develop ments. For example, the EU has decided to introduce an emissions trading system for air traffi c starting in 2012. Th e fi nancial implications of this will depend on the results of the EU surveys on emissions for the 2004 – 2006 base periods. Th ese data will determine the quantities of free emissions rights that will be allocated to the airlines we use and the extent to which we shall have to purchase emissions rights at auction to meet our needs.

97

However, we believe that the Group is well equipped to limit any fi nancial risk due to our GoGreen programme, which aims to improve our carbon effi ciency by 30 % by 2020 compared with 2007 levels. We have also initiated further measures designed to save fuel and reduce our carbon credit requirement. Th ese include a plan to revamp our aircraft fl eet as well as continuous optimisation of our network and load factor. We consider the fi nancial impact of the related risks to be fairly low.

Risks arising from human resources

Our employees are essential to our future success. For this reason, we want to become the employer of choice in our sector. Now that the economy has revived in many of the countries and regions in which we operate, competition for qualifi ed employees and executives is again on the rise. Demographic change means that our staff are aging, particularly in Germany, our largest market, and the pool of potential young talent is becoming smaller. Th e risk therefore exists that we shall not succeed in recruiting and retaining suitable employees.

In order to reduce this risk, we aim to create a motivating work environment for our employees and off er them opportunities to take part in professional and employee development programmes. Th e results of our annual employee survey show that we are making progress in this area: compared with the previous year, employee approval ratings for "working conditions" improved by six percentage points to 73 %, and the ratings for "learning and development" rose by fi ve percentage points to 63 %.

In 2010, we also began introducing career paths for success-critical positions and job families. Th is secures for us the necessary young talent and creates supply and demand transparency on the human resources market.

In Germany, we are analysing the way in which personnel requirements are changing due to demographic transformation and are taking action accordingly. To guard against a lack of qualifi ed specialists, we have hired more trainees and students than in previous years. We also present ourselves to young talent as an employer at an early stage, for example by means of our join internship programme.

Although we fi nd the fi nancial impact of these risks to be moderate, we see the probability of occurrence as low due to the measures we have implemented.

Financial risks

Th e transaction to sell the shares in Deutsche Postbank AG held by Deutsche Post AG was restructured on 14 January 2009. Th e amended agreement provides for sale of the shares in three tranches.

In the fi rst tranche, 50 million Postbank shares were sold via contribution as a non-cash capital increase in return for 50 million new shares in Deutsche Bank AG and via the rendering of payments and non-cash benefi ts on the part of Deutsche Bank AG in connection with hedging transactions. Any claim to payment of a purchase price for the shares was thereby waived. Th e Deutsche Bank shares were held by Deutsche Post AG for a short period and were sold between April and July of 2009.

Corporate responsibility, page 75

Employees, page 73

As at 31 December 2010, Deutsche Post AG was still in possession of 86,417,432 Postbank shares. In the second tranche, an additional 60 million Postbank shares were transferred in exchange for a mandatory exchangeable bond subscribed to by Deutsche Bank AG with a cash value at the time of closing of € 2,568 million. Th e bond will be fully exchanged aft er three years. It accrues interest at a rate of 4 % per year and will mature on 25 February 2012.

Th e remaining 26,417,432 Postbank shares will be transferred via the exercise of call and put options agreed between Deutsche Post AG and Deutsche Bank AG. Both the call and the put options can be exercised between the third and fourth years aft er the date on which the agreement was concluded (25 February 2009).

Th e changes in the fair value of the forward transaction (second tranche) and the call and put options (third tranche) led to considerable volatility on the balance sheet in the past fi nancial year. In the following fi nancial years, changes in the fair value of the derivatives will continue to substantially impact net fi nance costs/net fi nancial income. To some extent, this impact will be negated by off setting changes in the fair value of the remaining shareholding in Postbank. Th is risk is explained in greater detail in the Notes, where you will also fi nd information on other balance sheet and fi nancial risks.

Risks from pending legal proceedings

Information on legal risk is provided in the Notes.

Other risks faced by the Group

Our fi nancing and insurance strategy, which saved us nearly € 97 million in 2010, separates insurable risk into two groups.

Th e fi rst group comprises risks with a high probability of occurrence and low individual cost. Th ese risks are insured via what is known as a captive, an insurance company owned by the Group that is able to insure such risks at a lower cost than commercial insurers. Th e majority of our insurance expenditure is incurred for this risk group, which along with lower costs off ers other advantages. Costs remain stable as the Group is less aff ected by changes in the availability and price of outside insurance. We receive reliable data on the basis of which we can analyse risk with a high probability of occurrence and low individual cost. We can then set minimum standards and targets for such risk.

Th e second group consists of risks that have a low probability of occurrence but could entail high losses, such as air transport risks. Th ese risks are transferred to commercial insurers.

Audits are currently underway at DHL Express (USA) and Airborne Inc. under the unclaimed property laws in the United States. According to these laws, unclaimed property must either be returned to its rightful owner or the home country of the most recent owner or, if this is not known, the country in which the company is domiciled. Th e probability of a signifi cant fi nancial impact on the Group is fairly low.

Note 50

Note 53

99

OVERALL ASSESSMENT OF RISK POSITION

During the past fi nancial year, risk exposure relating to the general business environment has been signifi cantly reduced due to the overall upwards economic trend. Even if it is not possible to make a reliable estimation of the extent to which the positive trend on the global logistics market will continue, we continue to assume upwards movement. Our future corporate earnings could be aff ected in particular by the economic trend in Germany as well as changes in the regulatory framework in the domestic mail market. On the whole, based on the Group's early warning system and in the estimation of the Board of Management of the Group, in the past fi nancial year there were no identifi able risks for the Group which, individually or collectively, cast doubt upon the Group's ability to continue as a going concern, nor are any such risks apparent in the foreseeable future.

Strategic focus

CORPORATE STRATEGY

Outstanding competitive position

Deutsche Post DHL is the market leader in the German mail business and in nearly all of our logistics activities. We operate all over the world and are able to off er our customers comprehensive services that extend to all modes of transport and links in the supply chain. Our strong competitive position is the best prerequisite for further growth.

Objectives of Strategy 2015

In 2009, we presented our Strategy 2015, which involves three core objectives: we want to be the provider of choice for customers, an attractive investment for shareholders and the employer of choice for our staff . Th ese goals are all closely related: satisfi ed employees lead to satisfi ed customers, on whose loyalty the economic success of the company rests. Our Group strategy continues to apply and is now closely intertwined with the business strategies of the divisions. We measure the success of our strategy by the progress we make towards our three core objectives. In this regard, we particularly measure progress in terms of our customers' satisfaction, employee satisfaction and our divisions' growth and profi tability.

Die Post für Deutschland (the postal service for Germany) and the logistics company for the world

We want to maintain our position as Die Post für Deutschland (the postal service for Germany). At the same time we intend to become the logistics company for the world by making use of the global strength of our logistics business.

Th e Deutsche Post brand stands for a company that sets global standards in quality, technology and effi ciency and has already proven itself able to very successfully meet the challenges inherent in this mature market. Our goal is to continue operating highly profi tably in the MAIL division and to enhance our range of services by adding more communications products.

Th e DHL brand stands for a wide product spectrum and a global logistics presence. Our EXPRESS, GLOBAL FORWARDING, FREIGHT and SUPPLY CHAIN divisions operate in attractive market segments. We want to continue taking advantage of the excellent growth opportunities in the logistics industry.

Our guiding principle: respect and results

Th e corporate culture of a company is vital in determining its ability to perform at a high level. Our guiding principle of "respect and results" has evolved from the daily challenge of achieving fi rst-class results whilst adhering to our sense of responsibility for the needs of our employees and customers. We show respect towards our share holders by making our challenges public and clearly stating how we intend to face them. We are well aware of the eff ect our corporate activities have on society. Th erefore, we also act respectfully towards everyone with whom we interact and the environment in which we live.

Our customer promise

Our customer promise is a key component of our corporate strategy. We want to off er our customers in all divisions services that make their lives easier and have sustained value. To this end, we have implemented a Group-wide initiative known as First Choice. Th e First Choice programme is designed to ensure a constant focus on the customer, improve the processes necessary for this and increase customer satisfaction. In the year under review, we successfully completed some 4,400 projects with these objectives in mind. In addition, our motto of "simplifi cation" means that we seek to fi nd ways to simplify our interactions with customers. Th is involves cross-divisional measures intended to facilitate customer access to our services, such as becoming more friendly, fl exible and effi cient in our contact with customers.

Taking on corporate responsibility

As the largest company in our industry, we take our environmental and social responsibility seriously. Our sustainability strategy focuses on three areas. First is the Group's GoGreen programme, which was developed to establish a systematic approach to improving our carbon effi ciency. Our second focus is GoHelp. Here we apply our expertise towards improving living conditions for people in disaster areas. Th e third expression of our commitment to society is GoTeach, where we show our commitment to education.

Unlocking our future potential

Our Strategy 2015 is intended to help us to unlock our full potential. We are aiming for growth in our operating divisions that exceeds the annual growth of their respective markets by one to two percentage points. In order to reach this ambitious goal, in 2010 we launched a comprehensive growth programme for our logistics business that comprises the following four fi elds of activity:

  • 1 Regions We have targeted selected countries for growth and are pooling the resources and the experience of the DHL divisions to meet this objective.
  • 2 Sectors Sector Management is our method of developing integrated and innovative solutions for customers in selected industrial sectors, particularly the Life Sciences & Healthcare, Technology and Energy sectors.
  • 3 Customers We approach selected customer segments that promise above-average growth opportunities at an early stage.
  • 4 Products Finally, dhl Solutions & Innovations pools expertise within DHL and develops new solutions across the Group.

Th is cross-divisional growth programme is supplemented by additional initiatives in all divisions, as described in the following sections.

STRATEGY AND GOALS OF THE DIVISIONS

mail division

We have three strategic approaches aimed at meeting the challenges of our business, both today and in the future.

  • Securing our core business We cut costs wherever possible and sensible and enhance our business by launching new products and perpetuating strong customer relation ships. We also retain the high quality of our services whilst protecting the environment. Ideally, we search for solutions that meet several goals at once: a new generation of machines in our mail centres, for instance, not only raises the level of automation and quality but also lowers production costs and carbon dioxide (CO2) emissions. Proximity to our customers is important to us. We operate by far the largest network of fi xed-location retail outlets in Germany, consisting of some 20,000 outlets and sales points. We are expanding our partnerships with retailers and we off er fast and easy online access to our services. Th is includes our network of more than 2,500 Packstations.
  • Making our network more fl exible To ensure that the earnings contribution of our mail and parcel business remains stable in the future as well, we need to make fundamental changes to our networks and costs more fl exible. In 2010, we continued to test procedures for enabling us to respond to fl uctuating or declining volumes without sacrifi cing quality. For a period of three weeks in July and August, we relocated sorting shift s from smaller mail centres to neighbouring mail centres for this purpose. Additionally, we intend to adapt our parcel network in order to process rising parcel volumes faster and give customers real-time parcel tracking information. A new production system allows us to more effi ciently sort and transport parcels, saving costs along the way.

Opportunities, page 91

Glossary, page 232

Growing in digital markets We are taking advantage of our expertise in physical communications to off er competent electronic communications. Th e internet is already facilitating customer access to our services, allowing them to calculate and purchase postage and also locate retail outlets and Packstations online and by mobile telephone. Since the middle of the year, we have also been off ering our new E-Postbrief product, a secure, confi dential and reliable form of electronic communication. To send an E-Postbrief, users pay for the specifi c service that they use. For instance, they pay € 0.55 to send a standard electronic or hybrid E-Postbrief. Th e E-Postbrief has the potential to save companies and public authorities a signifi cant portion of their costs for processing written communication. In addition to evolving the product's main features, we shall also develop new user-friendly functions. We plan to continue participating in the growing internet advertising market. In August, we acquired the German company nugg.ad AG, Europe's largest advertisement targeting platform, and with it added expertise in the online advertising market. Th is acquisition complements our online platform for local off ers, allesnebenan.de, and our Werbemanager (advertising manager), an easy-to-use tool for calculating costs and placing advertisements in a variety of media. In October, we also became the fi rst parcel delivery service in Germany to open our own online shop, MeinPaket.de.

express division

As part of our Strategy 2015, we work towards the four objectives comprising our Focus 2010 initiative:

  • Employee motivation Our employees are our main competitive advantage in retaining current customers and winning new ones. Our Certifi ed International Specialist (CIS) training initiative ensures that employees are equipped for this task. Th is is an additional step we take to lastingly reinforce our position as market leader in the international express market. All employees in international shipping, whether couriers or call centre staff , are expected to consider themselves DHL ambassadors and place the customer at the centre of their work.
  • Service quality We are increasing our focus on promoting customer loyalty through high service quality in order to diff erentiate ourselves from the competition. To this end, we keep a constant eye on changing customer requirements and adapt our services accordingly. We are improving our workfl ows to make us the provider of choice when it comes to speed, reliability and cost effi ciency. At our quality control centres we track shipments globally and adapt processes dynamically to enable us to guarantee quick delivery, even in the event of unforeseen circumstances. Reliability and speed are vital to our position as experts in international shipping.

103

  • Customer loyalty Th e customer is always the focus of attention of our approximately 100,000 employees. More than 6,000 customer service specialists are dedicated solely to ensuring the quality of our customer service, a task for which they receive extensive training. In 2010 we concluded our three-year GALOPP initiative (Global Alignment of Product Portfolio). Th e initiative was aimed at simplifying our service and product off ering for customers by, for instance, fewer marketed products and service names and using common terms when billing our services. One key factor will always remain: we constantly review customer behaviour and customer response, for example using the First Choice methodology, and draw the necessary conclusions, starting with the customer's very fi rst contact with the call centre, internet site or sales employee all the way to delivery of the shipment to the recipient and invoicing.
  • Profi tability We continue to pursue strict cost management, an important factor enabling us to off er competitive prices and to keep growing. In recent years, we have implemented far-reaching measures for the purpose of restructuring the division. During the year under review, we reaped the fruits of these eff orts. Considering our fi nancial strength we have re-prioritised on investment levels in our employees and our brand. Th is is essential to our continued growth. Our priority is always on increasing productivity and strictly controlling indirect costs. As an express service provider, we work with a global network covering more than 220 countries and territories. Each country and each site contribute to sustainably increasing the profitability of our global organisation.

global forwarding, freight division

We are well positioned in our markets due to our global product off ering in air and ocean freight and in overland transport. Our goal is to achieve steady, organic growth that exceeds the market average. To achieve this goal, we pursue three approaches:

Developing and engaging our staff Our business operates with a low level of noncurrent assets. Th e high quality of our workforce is what gives us a decisive competitive edge. Th at is why we feel it is our duty to broaden our employees' horizons and provide them with opportunities for training and professional development. For instance, talented trainees can gain international experience in one of our strategic markets by taking part in the CEO Trainee Awards. We also provide our staff members with a comprehensive programme of online courses to help them learn about new products and services or expand their overall skills base. In the year under review, 28,000 employees completed approximately 124,000 courses. Th e DHL Freight Forwarding Academy goes one step further to off er personalised develop ment planning intended to encourage continuous learning. Th e most recent employee opinion survey demonstrates that our staff appreciate these eff orts. Employee dedication in the division saw another signifi cant year-on-year improvement, jumping three percentage points to 70 %.

Brands, page 85

  • Bolstering our presence in growth markets We are fi ne-tuning our network in regions where we see the greatest growth opportunities, above all in Asia, the Middle East, Africa and Latin America. In 2010, we took on more trade lanes and connections, particularly in the Middle East and Africa, opened our fi rst branch offi ces in Ukraine and established new locations around the world, 12 in Greater China and the North Asia Pacifi c region alone. We are able to serve these new and somewhat volatile markets at low costs because we manage freight capacities centrally. We plan to take advantage of these conditions to further expand the air freight network we own and operate in these regions. We are also continuing to develop what has in recent years become a closely knit less-than-container-load ocean freight network. In September 2010, for example, we opened a multi-national gateway in the Slovenian port town of Koper. Since October 2010, DHL's Freight business unit has been off ering less-than-truckload solutions to Tunisia, establishing a direct link from Europe to North Africa. Th is solution had already proven successful in Turkey and Morocco in both 2009 and 2010. Penetrating these new markets that border Europe and transporting goods in and out of these countries for international companies is a key element of our strategy to generate profi table growth in new markets. In November 2010, we added Georgia to our less-than-truckload network, which gives us access to the Caucasus region.
  • Creating innovative and sector-specifi c solutions We are continuously expanding our services and developing transport solutions for specifi c products and sectors and for customers of all sizes. Our primary areas of focus are the fashion, oil and energy, perishable goods, pharmaceuticals and technology sectors. We off er sustainable solutions across all transport routes. Customers benefi t from our Carbon Footprint Report, which charts the level of CO2 emissions being generated when we or our partners transport goods. Our customers can also take advantage of carbon off setting, which allows them to compensate for these carbon emissions and ship their goods carbon neutrally. DHL Ocean Secure is our approach to ensuring secure and reliable ocean freight. Th is service provides customers with real-time electronic tracking data. With more direct connections than ever in our less-than- containerload ocean freight business, we have also increased volumes, reduced average transit times and lowered both costs and carbon emissions for our customers. In our overland transport business, we are augmenting our core product, international lessthan-truckload solutions. We are simplifying and standardising our product off ering to boost future growth. New product features, such as track and trace solutions, add to the quality of our core product. By improving our service and extending our reach, we intend to win business from new and existing customers, especially small and medium-sized fi rms. Our Coldchain solution, a less-than-truckload product, is specifi cally designed for the life sciences sector. DHL has the infrastructure necessary throughout all of Europe to transport sensitive pharmaceuticals products. Coldchain enables a continuous temperature readout that is transmitted via GPS whilst the pharmaceuticals are in transit. Customers can take advantage of this product to follow the status and temperature of their shipments.

105

supply chain division

Th e SUPPLY CHAIN division withstood the economic crisis of 2008 and 2009 largely due to the successful "5 to Th rive" initiative, comprising fi ve areas for improvement. Th e initiative was focussed on increasing overall returns and profi tability.

Now that the economy has regained momentum, our operating business is again focussing more strongly on growth. As part of this process, we are building on the effi ciency gains that we have achieved over the past two years. We call our new strategy Growth Th rough Excellence and it is based on two pillars:

  • 1 Continuous improvement of our existing business and
  • 2 Profi table growth in our key sectors and solutions.

We are thus supporting our corporate objectives of becoming the provider, employer and investment of choice.

1 Continuous improvement We intend to keep improving in the areas of performance, effi ciency and capability and have established three initiatives to support this aim: Operations Excellence, Cost Leadership and Organisational Capability. Operations Excellence aims to ensure consistent service quality worldwide as we build on our achievements in purchasing, carbon effi ciency and ongoing quality measurement. We promote operational and technical standards aimed at guaranteeing the sustainability of our performance. We also apply the proven First Choice methodology to sustain the achievements we have realised and improve on them even further. Our Cost Leadership initiative is intended to signifi cantly reduce both direct and indirect costs and manage them eff ectively in order to increase our overall profi tability. We achieve this by leveraging purchasing effi ciency, operating discipline and best practices. Organisational Capability seeks to develop leadership qualities and enhance employee commitment. We want to attract new talent and retain and develop our existing talent to support the growth of our business.

2 Profi table growth Our Profi table Growth pillar also consists of three initiatives: Sector Focus, Strategic Products Replication and Sales Eff ectiveness. In the Sector Focus programme, we continuously deepen our expertise in our key sectors of Consumer, Retail, Technology, Life Sciences & Healthcare, Automotive and Energy. For each of these sectors, we have established dedicated global sector teams to strengthen our sales approach and to ensure knowledge exchange on best practices across regions and business units. In our Strategic Products Replication initiative, we develop and reproduce logistics solutions aimed at simplifying our customers' business processes. In doing so, we take our cue from best operating standards and proven practices from all over the world. In our Sales Eff ectiveness programme, we continuously improve the performance of our sales organisation by bolstering sales processes and customer support. We are learning to better understand our customers' business objectives and strategies, which enables us to off er them true added value. Feedback from customers and customer surveys also assist us in continuously enhancing the eff ectiveness of our sales activities.

Strategic focus, page 100

Future economic parameters

Global economy: the upswing continues

Th e global economic upturn is expected to be sustained in 2011, though the economy will be susceptible to setbacks. Uncertainty continues to prevail on the fi nancial markets. Moreover, fi scal impetus is expected to let up in the industrial nations in particular. Growth will therefore most likely fall somewhat below the fi gures for 2010. Th e International Monetary Fund (IMF) is predicting an increase of 4.4 % in global economic output in 2011. Global trade is also likely to continue rising, albeit with somewhat less momentum than in 2010 (IMF: 7.1 %, OECD: 8.3 %).

a.69 Global economy: growth forecasts
-- -- --------------------------------------- -- --
%
2010 2011
Global trade volume 12.0 7.1
Real gross domestic product
Global 5.0 4.4
Industrial nations 3.0 2.5
Emerging markets 7.1 6.5
Central and Eastern Europe 4.2 3.6
cis countries 4.2 4.7
Emerging markets in Asia 9.3 8.4
Middle East and North Africa 3.9 4.6
Latin America and the Caribbean 5.9 4.3
Africa south of the Sahara 5.0 5.5

Source: International Monetary Fund (imf) world economic outlook, October 2010, updated January 2011.

In China, the government is working to keep the economy from overheating. Th e economy is therefore expected to grow somewhat more slowly (IMF: 9.6 %).

In Japan, the economic upturn is likely to weaken perceptibly. Exports will lose momen tum based on the slowdown in global trade and it is unlikely that domestic demand will be able to compensate for this defi cit. GDP growth is therefore expected to be low (IMF: 1.6 %, OECD: 1.7 %, Postbank Research: 1.3 %).

Th e economy in the United States will remain divided. Private consumption and investment in machinery and equipment will pick up, whilst no notable stimulus is expected from construction spending or foreign trade. On the whole, GDP growth is expected to be similar to that of the previous year (IMF: 3.0 %, OECD: 2.2 %, Postbank Research: 2.9 %).

In the euro zone, the economy is expected to remain on a slow upwards trajectory. Th e outlook is positive for private consumption and investment in machinery and equipment. Exports could outpace imports if the global economy sees solid growth and domestic demand rises somewhat. However, total GDP is likely to increase only marginally (ECB: 1.4 %, Postbank Research: 1.7 %).

Th e broad basis on which the German economy was resting at the start of 2011 promises a sustained upswing. Exports are expected to continue increasing, as is domestic demand. Gross fi xed capital formation is likely to rise again, which will benefi t the labour market. Against this backdrop, private consumption should increase sharply. Whilst GDP is forecast to be lower than in 2010, it is still projected to outperform the euro zone as a whole (German Council of Economic Experts: 2.2 %, Postbank Research: 2.4 %).

107

Th e price of crude oil will presumably continue increasing on an annual average. Should the economic upturn be signifi cantly stronger than anticipated, it is even possible that trading prices will rise measurably over the course of the year.

Th e US Federal Reserve is expected to maintain the key interest rate at its current extremely low level in 2011. Th e ECB is also likely to leave the key rate at 1 % for an extended period and only raise it slightly later in the year, provided the economic recovery continues and the European national debt crisis abates.

Interest rates on the capital markets are likely to experience a slight increase. However, yield spreads are expected to remain very tight, assuming that infl ation pressure stays low.

Dampened growth for global trade

Compared with the reporting year, the growth prospects for global trade in 2011 are estimated to be dampened; however, Asia, as a global growth engine, will again develop above average.

The mail business in transition

Demand for mail in Germany depends on the trend in the way our customers communicate and the extent to which electronic media continue to replace the physical letter. We expect the market for mail communication to continue shrinking, although demand for communication in general will continue to rise. By introducing the E-Postbrief, we have taken the fi rst step towards utilising our expertise in physical communication to off er competent electronic communications and generate new business in the process. We have also prepared ourselves for continued, intense competition.

According to forecasts by the Zentralverband der deutschen Werbewirtschaft ( German advertising federation), the German advertising market will grow marginally in 2011. Th is market is cyclical and currently fi nds itself in transition. Th e trend towards targeted advertising and combinations with internet off ers is likely to continue. Overall, however, we are seeing a shift in advertising expenditures as companies budget more for digital media and less for traditional advertising. Moreover, we expect companies to increasingly resort to more economical forms of advertising. We intend to consolidate our position in the liberalised market for paper-based advertising and to expand our share in the advertising market as a whole by integrating online marketing.

Th e press services market is likely to keep contracting slightly because of the increasing use of new media. Th e economic trend will aff ect subscriber numbers and average weights, thus impacting our future revenue. We plan to develop ideas for new digital products in this business unit.

Th e international mail market takes its cue from how business customers communicate. Th is is an area in which we aim to tap into new business related to our core competency, mail.

In the parcel market, we expect to benefi t from business customer and consumer activities in the online marketplace and we intend to expand our position in this market.

Developing our international express business

Experience shows that growth of the international express market is highly dependent on the general economic trend. In light of the latest economic indicators and the trend in our shipment volumes, we are optimistic regarding the current year.

Th is also applies to our earnings situation. Th e savings realised in the reporting year together with a continuing focus on costs will make a crucial contribution to improving earnings. Our initiatives for increasing effi ciency and quality and streamlining our portfolio will likewise contribute to earnings. We are confi dent that we are able to keep the express business on a growth path and further strengthen or defend our leading market position.

Moderate market growth in the freight forwarding business

Th e freight forwarding business has faced extreme volume fl uctuations in the past two years. For 2011, we anticipate a more stable trend and moderate market growth. More specifi cally, we expect a weaker economy in the fi rst half of the year followed by a progressively stronger second half. Freight rates should remain steady as airlines, shipping companies and freight carriers manage transport capacities in accordance with demand.

Based on the economic fundamentals, we expect to see persistent growth in intra-Asian traffi c and on trade lanes between Asia, the Middle East and Africa as well as between Asia and Latin America. As the market leader, we shall participate in this growth by investing in infrastructure and innovation.

In contrast to the year under review, we are projecting a more moderate upwards trend in the air freight market in 2011 and are anticipating overcapacities.

In the ocean freight market, we are looking ahead to uninterrupted growth in 2011. We have our sights set on signifi cantly boosting volumes again, especially in the lessthan-container-load business. Due to DHL Global Forwarding's acquisition history, some ocean freight business areas compile transport volumes (TEU s) in diff erent ways. Since we are aligning these systems, it will be necessary to adapt DHL Global Forwarding's transport volumes and market shares to the uniform calculation method, eff ective the fi rst quarter of 2011, and to adjust them slightly retroactively.

Th e growth rate in the road transport market is likely to weaken in 2011 in line with the macroeconomic trend. However, we expect it to remain at an acceptable level.

Supply Chain market recovers

Th e contract logistics market was severely aff ected by the signifi cant reduction in our customers' volumes as a result of the economic crisis. However, since the start of 2010 the market has improved, a development that is likely to accelerate in the coming years according to economic research institutes. Th erefore, a return to pre-crisis levels is expected.

In our main markets of Europe and North America we anticipate growth in the moderate to high single digits, whereas in the Asian Pacifi c markets we think it is likely to be in the low double digits. At Williams Lea, we expect double-digit growth due to our unique product off ering and increasing development of our broad DHL customer base.

To capture these opportunities, we shall continue our Growth Through Excellence strategy with the objectives of continuously improving existing business and profi tably growing new business.

109

Revenue and earnings forecast

Th e strong recovery of the global economy in 2010 is expected to remain intact in 2011. We have based our projections on growth rates of 3 % to 4 %. Th e international trading volumes relevant for our business are likely to exceed the projected growth of the global economy by a factor of 1.5 to 2. We expect our revenue, especially in the DHL divisions, to increase more or less in line with our forecast medium-term growth rates of 7 % to 9 % in each of the three divisions.

Against this backdrop, we anticipate that consolidated EBIT for full-year 2011 will reach between € 2.2 billion and € 2.4 billion. Th e MAIL division is expected to contribute € 1.0 billion to € 1.1 billion to this fi gure. Compared with the previous year, we expect an additional improvement in overall earnings to between € 1.6 billion and € 1.7 billion in the DHL divisions. Th is corresponds to an increase of 10 % to 17 % on the prior-year fi gure. At around €–0.4 billion, the Corporate Center / Other result should be on a par with the previous year. Th e restructuring measures decided on and implemented in recent years have been completed for the most part, meaning that future earnings will no longer be impacted by such expenses. For this reason, starting in 2011 we shall no longer report EBIT before non-recurring items as a separate line item.

We plan to maintain our fi nance policy in 2011 and raise our capital expenditure to no more than € 1.6 billion aft er having increased it to just under € 1.3 billion in 2010. Following our corporate strategy, we are focusing on organic growth. We anticipate only a few small acquisitions in 2011, as in the previous year. In 2011, cash fl ow will be impacted by the restructuring measures resolved in 2009 to a much lesser extent than in the previous year.

Provided that the global economy continues to recover, the positive trend in our earnings that we are anticipating for 2011 is likely to continue into 2012. Th e cost reduction measures initiated in the MAIL division are expected to stabilise EBIT even if mail volumes continue to lose out to electronic means of communication. We expect EBIT to improve in the DHL divisions at an annual average of 13 % to 15 % until 2015 as trading volumes continue to recover.

Th e mark-to-market measurement of certain fi nancial instruments required under IFRS s in connection with the Postbank transaction will be reviewed at the end of each quarter until early 2012, and adjusted if necessary, based on the change in the fair value of Postbank. Any adjustments made will not impact liquidity and will be reported under net fi nance costs /net fi nancial income. To some extent, the related eff ects will be negated by off setting changes in the fair value of the remaining shareholding in Postbank. Consolidated net profi t before eff ects from the measurement of the Postbank instruments is expected to continue to improve in 2011 in line with our operating business.

Projected fi nancial position

Creditworthiness of the Group remains stable

Based on the projected earnings trend for 2011 and the planned increase in capital expenditure, we expect the FFO to debt performance metric to remain at approximately the prior-year level and the rating agencies to continue to rank our credit quality as appropriate.

Liquidity remains substantial

Due to our substantial liquidity position, no major funding initiatives are currently planned. Since we pass on most of the commodity price risk to our customers, we do not expect potential fl uctuations in the price of crude oil to impact our earnings.

We shall increase investments

In the wake of the economic recovery, we expect to be able to raise our investments to no more than € 1.6 billion in 2011, 27 % more than in 2010. Th e majority of new investments will go into property, plant and equipment in the EXPRESS and MAIL divisions.

Investments in the MAIL division will be higher than in the previous year and will be earmarked predominantly for the domestic mail business. Additional mail centres will be equipped with new mail sorting machines. In our parcel business, we plan to expand production capacities in order to accommodate higher shipment volumes and to update our IT equipment. Moreover, our retail outlet network is scheduled for additional restructuring, which will primarily consist of updating the soft ware used in the retail outlets.

In the EXPRESS division, we intend to step up capital expenditure in 2011. Investments will relate mainly to the maintenance and expansion of our global network in order to sustain our high quality level in light of increasing volumes. We also plan to selectively enhance our footprint in a number of countries and regions based on our strategy of growth and profi tability.

In the GLOBAL FORWARDING, FREIGHT division, we are planning somewhat higher investments for 2011 than in 2010. We want to improve the IT solutions of our Global Forwarding business unit. In regional terms, we shall focus on the growth regions of Africa & South Asia Pacifi c and North Asia Pacifi c. In the Freight business unit, we intend to invest in our branch network.

We also plan to increase capital expenditure in the SUPPLY CHAIN division. With no major projects planned, investments will centre on new and existing business. Th e main focus of the additional investments will be on supporting our Growth Th rough Excellence strategy, in particular growth in the Americas and Asia Pacifi c regions.

Cross-divisional capital expenditure will see a slight year-on-year increase in 2011. As in the reporting year, investments will focus on our vehicle fl eet and IT.

Any internet sites referred to in the Group Management Report do not form part of the report.

This Annual Report contains forward-looking statements that relate to the business, fi nancial performance and results of operations of Deutsche Post ag. Forward-looking statements are not historical facts and may be identifi ed by words such as "believes", "expects", "predicts", "intends", "projects", "plans", "estimates", "aims", "foresees", "anticipates", "targets" and similar expressions. As these statements are based on current plans, estimates and projections, they are subject to risks and uncertainties that could cause actual results to be materially different from the future development, performance or results expressly or implicitly assumed in the forward-looking statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which apply only as at the date of this presentation. Deutsche Post ag does not intend or assume any obligation to update these forwardlooking statements to refl ect events or circumstances after the date of this Annual Report.

dhl YOUR CHOICE. BECAUSE FLEXIBILITY MEANS FREEDOM.

dhl is a partner of both business customers and consumers for routine parcel shipping to destinations in Germany, Europe and the world as well as for time-definite courier and express services to over 120,000 destinations. We offer many convenient and flexible options for sending parcels and packages, purchasing postage online and tracking shipments. dhl takes urgent documents and parcels door to door no matter if delivery is required the same day, at a specified time or on a specified day.

REPORT OF THE SUPERVISORY BOARD 113
SUPERVISORY BOARD 117
Members of the Supervisory Board
Committees of the Supervisory Board
117
117
BOARD OF MANAGEMENT 118
MANDATES HELD
BY THE BOARD OF MANAGEMENT
122
MANDATES HELD
BY THE SUPERVISORY BOARD
123
CORPORATE GOVERNANCE REPORT 124
Remuneration report 128

REPORT OF THE SUPERVISORY BOARD

WULF VON SCHIMMELMANN Chairman

DEAR SHAREHOLDERS,

Deutsche Post DHL has overcome the eff ects of the global economic crisis: it successfully concluded the fi nancial year 2010 with double-digit revenue growth in the DHL divisions, whilst the performance of the MAIL division, although slightly down, was in line with expectations on the whole.

Advising and overseeing the Board of Management

In 2010, the Supervisory Board scrutinised Group and divisional strategy at a closed meeting. At each meeting, the Board of Management provided us with detailed information on the situation and direction of the company and the Group, on strategic initiatives and all key issues related to planning and implementation and on opportunities and risks for business performance. We also regularly discussed developments in the economic climate, progress in implementing the planned restructuring activities, the impact of the takeover of the Karstadt department stores by an investor and the eff ects of changes to value added tax legislation. All signifi cant decisions were discussed in detail with the Board of Management. It also informed us in a timely and comprehensive manner regarding business performance, key business transactions and projects in the divisions, compliance organisation and compliance management, as well as the company's risk exposure and risk management. Th e Board of Management also provided the chairman of the Supervisory Board with continuous updates between Supervisory Board meetings.

Measures requiring the consent of the Supervisory Board were discussed in even greater depth. Such measures were considered in advance by the relevant committees and the results of their deliberations were presented by the respective committee chairs to the Supervisory Board meetings.

Four meetings during the reporting period

Two meetings were held in the fi rst half and two in the second half of the year. All members participated in at least two meetings.

At the fi nancial statements meeting on 8 March 2010, with the auditors in attendance, we discussed and approved the annual and consolidated fi nancial statements for 2009. We also renewed the seats on the Board of Management of Bruce Edwards and Hermann Ude for a further fi ve years to March 2016 and discussed issues relating to the remuneration of the Board of Management. In addition, we discussed the Group's fi nance strategy, particularly with reference to signifi cant fi nancial control parameters, its credit rating and the use of liquidity. We also reviewed the results of the effi ciency review of the work of the Supervisory Board.

At the Supervisory Board meeting held on 15 June 2010, the Board of Management informed us that the sale of the day-defi nite express business in France was shortly due to be concluded. Following the meeting, we held a one-and-a-half-day closed meeting during which we discussed the Group's Strategy 2015 in detail, as well as the strategies of the divisions. Th e introduction of the E-Postbrief product formed the focus for the MAIL division. On the subject of the DHL divisions, we discussed the programmes aimed at achieving greater effi ciency and growth. We discussed the results of the annual employee opinion survey and the implementation of Strategy 2015 in our fi nance area. We also addressed the way in which the Group is perceived externally and invited representatives from an investment bank and a management consulting company as renowned guest speakers for this purpose.

In the meeting held on 16 September 2010, we discussed the remuneration of the Board of Management, including retirement pensions. As a result, we extended the Long-Term Incentive Plan by three years, essentially preserving the current structure. In addition, the repurchase of shares in the cargo airline Astar Air Cargo and the outsourcing of the airline operations to a new company outside the Group were approved. Th e restructuring of the US express business in 2009 and the associated decline in volume made an adjustment of the agreement with the cargo airline Astar necessary on cost grounds.

At the Supervisory Board's last meeting of the year on 10 December 2010, we adopted the business plan for 2011. We also discussed again the remuneration of the Board of Management, including agreement of targets for 2011 and retirement pensions. Furthermore, we discussed the amendments to the German Corporate Governance Code. We set targets for the composition of the Supervisory Board and resolved to continue to comply with all recommendations of the Government Commission on the German Corporate Governance Code. We also submitted our Declaration of Conformity with the 2010 German Corporate Governance Code.

Hard work by the committees

Th e Executive Committee met four times during the year under review. Th e agenda focused primarily on Board of Management and Supervisory Board business, such as the reappointment of Board of Management members and the remuneration and retirement pensions for the Board of Management.

Th e Personnel Committee also met four times, dealing mainly with the employee opinion survey, strategic development projects in the area of human resources, the executive remuneration structure, the objectives and structure of the subsidiary First Mail, corporate health management and the Group's commitment to education.

Th e Finance and Audit Committee met eight times, with meetings chaired by Hero Brahms. Hero Brahms, the committee's chairman, is a fi nancial expert pursuant to section 100 (5) and section 107 (4) of the Aktiengesetz (AktG – German stock corporation act). At its March meeting, the committee examined the annual and consolidated fi nancial statements for 2009. Th e auditors attended this meeting. Following the Annual General Meeting (AGM), the Finance and Audit Committee hired the auditors to perform an audit of the 2010 annual and consolidated fi nancial statements and the focal points of the audit were also determined. Th e auditors were likewise charged with reviewing the quarterly fi nancial reports and the interim fi nancial report for the fi rst half of the year. Th e quarterly fi nancial reports and the interim fi nancial report for the fi rst half of the year were discussed by the committee together with the Board of Management and the auditors.

Th e committee also dealt at regular intervals with the Group's business development and the internal control and risk management system. Discussions related above all to risk management across the Group together with the main risk factors for the Group. Th e committee discussed compliance organisation and compliance management, as well as the fi ndings of the reviews carried out by Internal Audit. It also approved the Audit Plan 2011. With regard to accounting, the committee discussed with the auditors the main features of the internal control system and the risk management system. Co-operation with the auditors was also discussed in detail.

Th e Nomination Committee met once in 2010 and recommended that the Supervisory Board propose the re-election of Roland Oetker to the AGM.

Th e chairs of the committees reported on the committees' deliberations in the subsequent plenary meetings.

Th ere were no meetings of the Mediation Committee, which must be formed pursuant to section 27 (3) of the Mitbestimmungsgesetz (German co-determination act).

Changed Supervisory Board composition

Th e shareholder representatives remained the same in 2010. Employee representative Annette Harms left the Supervisory Board on 6 October 2010. As her successor and an employee representative, Sabine Schielmann was appointed a member of the Supervisory Board by the court on 27 October 2010.

Th e company's Board of Management remained the same.

Company in compliance with all recommendations of the German Corporate Governance Code

In December 2010, the Board of Management and the Supervisory Board submitted an unqualifi ed Declaration of Conformity pursuant to section 161 of the AktG and published it on the company's website. Th e declarations from previous years can also be viewed on this website. In fi nancial year 2010, Deutsche Post AG complied with all recommendations of the German Corporate Governance Code as amended on 18 June 2009. Th e company plans to continue complying with the recommendations of the code as amended on 26 May 2010. Th e Corporate Governance Report (page 124 ff .) contains further information on corporate governance within the company as well as the remuneration report.

Annual and consolidated fi nancial statements audited

Th e auditors appointed by the AGM, PricewaterhouseCoopers Aktiengesellschaft Wirtschaft sprüfungsgesellschaft (PwC), Düsseldorf, audited the annual and consolidated fi nancial statements for fi nancial year 2010, including the respective management reports, and issued unqualifi ed audit opinions. PwC also conducted the review of the quarterly fi nancial reports and the interim report for the fi rst half of the year.

Following a detailed preliminary assessment by the Finance and Audit Committee, the Supervisory Board reviewed the annual and consolidated fi nancial statements and the management reports for fi nancial year 2010 at the fi nancial statements meeting held on 9 March 2011. Th e review included the Board of Management's proposal for the appropriation of the unappropriated surplus. Th e auditors' reports were made available to all Supervisory Board members and were discussed in detail with the Board of Management and the auditors in attendance. Th e Supervisory Board concurred with the results of the audit and approved the annual and consolidated fi nancial statements for fi nancial year 2010. Based on the fi nal outcome of the examination of the annual and consolidated fi nancial statements, the management reports and the proposal for the appropriation of the unappropriated surplus by the Supervisory Board and the Finance and Audit Committee, there are no objections to be raised. Th e Supervisory Board endorses the Board of Management's proposal for the appropriation of the unappropriated surplus and the payment of a dividend of € 0.65 per share.

We would like to thank the Board of Management and all the employees of the Group for their particularly hard work this year. We are delighted that, following the 2009 economic crisis, the Group is experiencing growth once more and is successfully implementing the objectives of Strategy 2015.

Bonn, 9 March 2011 Th e Supervisory Board

Wulf von Schimmelmann Chairman

SUPERVISORY BOARD

Shareholder representatives Employee representatives Executive Committee

Prof. Dr Wulf von Schimmelmann (Chair) Former ceo of Deutsche Postbank ag

Willem G. van Agtmael Managing Partner, E. Breuninger GmbH & Co.

Hero Brahms

Management consultant

Werner Gatzer State Secretary, Federal Ministry of Finance

Prof. Dr Henning Kagermann

Former ceo of sap ag

Roland Oetker Managing Partner,

roi Verwaltungsgesellschaft mbH

Harry Roels

Dr Ulrich Schröder Chief Executive Offi cer, KfW Bankengruppe

Dr Stefan Schulte

Chair of the Executive Board of Fraport ag

Elmar Toime

Managing Director, E Toime Consulting Ltd.

Andrea Kocsis (Deputy Chair)

Deputy Chair of ver.di National Executive Board and Head of Postal Services, Forwarding Companies and Logistics on the ver.di National Executive Board

Wolfgang Abel

Head of Postal Services, Forwarding Companies and Logistics, ver.di Regional District of Hamburg

Rolf Bauermeister

Head of Postal Services, Co-determination and Youth and Head of National Postal Services Group at ver.di national administration

Heinrich Josef Busch

Chair of the Group and Company Executive Representation Committee, Deutsche Post ag

Thomas Koczelnik Chair of the Group Works Council, Deutsche Post ag

Anke Kufalt Member of the Works Council, dhl Global Forwarding GmbH, Hamburg

Andreas Schädler

Chair of the General Works Council, Deutsche Post ag

Sabine Schielmann (since 27 October 2010) Member of the Executive Board of the General Works Council, Deutsche Post ag

Helga Thiel

Deputy Chair of the General Works Council, Deutsche Post ag

Stefanie Weckesser

Deputy Chair of the Works Council, Deutsche Post ag, mail Branch, Augsburg (since 17 May 2010)

Left in fi nancial year 2010:

Annette Harms (until 6 October 2010) Chair of the Works Council, Deutsche Postbank ag, Hamburg

b.01 Members of the Supervisory Board b.02 Committees of the Supervisory Board

Prof. Dr Wulf von Schimmelmann (Chair) Andrea Kocsis (Deputy Chair) Roland Oetker Rolf Bauermeister Werner Gatzer Stefanie Weckesser

Finance and Audit Committee

Hero Brahms (Chair) Wolfgang Abel (Deputy Chair) Werner Gatzer Thomas Koczelnik Dr Stefan Schulte Helga Thiel

Personnel Committee

Andrea Kocsis (Chair) Prof. Dr Wulf von Schimmelmann (Deputy Chair) Roland Oetker Thomas Koczelnik

Mediation Committee

(pursuant to section 27 (3) of the German co-determination act) Prof. Dr Wulf von Schimmelmann (Chair)

Andrea Kocsis (Deputy Chair) Roland Oetker Rolf Bauermeister

Nomination Committee

Prof. Dr Wulf von Schimmelmann (Chair) Roland Oetker Werner Gatzer

Deutsche Post DHL Annual Report 2010

BOARD OF MANAGEMENT

DR FRANK APPEL Chief Executive Officer

Born in 1961 Member since November 2002, ceo since February 2008 Appointed until October 2012

LAWRENCE ROSEN Finance, Global Business Services

Born in 1957 Member since September 2009 Appointed until August 2012

WALTER SCHEURLE Personnel

Born in 1952 Member since April 2000 Appointed until March 2013

JÜRGEN GERDES

mail

Born in 1964 Member since July 2007 Appointed until June 2015

KEN ALLEN express

Born in 1955 Member since February 2009 Appointed until February 2012

HERMANN UDE global forwarding, freight

Born in 1961 Member since March 2008 Appointed until March 2016

BRUCE EDWARDS supply chain

Born in 1955 Member since March 2008 Appointed until March 2016

B.03 MANDATES HELD BY THE BOARD OF MANAGEMENT

Membership of supervisory boards
required by law
Membership of comparable bodies
Dr Frank Appel Ken Allen
Deutsche Postbank ag
(Chair), until 31 December 2010
dhl-Sinotrans International Air Courier Ltd1)
(Board of Directors), since 18 September 2010
Lawrence Rosen Bruce Edwards
Deutsche Postbank ag Ashtead plc (Board of Directors)
Exel Automocion, s. a. de c. v.1)
(Board of Directors)
Exel Investments Limited1)
(Board of Directors)
Exel Limited1) (Board of Directors)
Exel Logistics, s. a. de c. v.1)
(Board of Directors)
Exel North American Logistics s. a. de c. v.1)
(Board of Directors)
Exel Servicios, s. a. de c. v.1)
(Board of Directors)
Exel Supply Chain Services de México,
s. a. de c. v.1) (Board of Directors)
Greif, Inc. (Board of Directors)
Hyperion Immobiliaria, s. a. de c. v.1)
(Board of Directors)
Tibbett & Britten Group Limited1)
(Board of Directors)
Williams Lea Group Limited1)
(Board of Directors)
Williams Lea Holdings plc1)
(Board of Directors, Chair)
Jürgen Gerdes
Global Mail, Inc.1) (Board of Directors)

1) Group mandate.

Shareholder representatives Employee representatives

Membership of supervisory boards required by law Membership of comparable bodies

Prof. Dr Wulf von Schimmelmann (Chair) Maxingvest ag

Hero Brahms

Georgsmarienhütte Holding GmbH (Deputy Chair) Wincor Nixdorf ag Live Holding ag (Chair, since 31 August 2010) Telefunken Holding ag (Chair)

Werner Gatzer

KfW ipex-Bank GmbH, until 31 January 2010 g. e. b. b. mbH Bundesdruckerei GmbH öpp Deutschland ag

Prof. Dr Henning Kagermann

bmw ag, since 18 May 2010 Deutsche Bank ag Münchener Rückversicherungs-Gesellschaft ag

Roland Oetker

Volkswagen ag, until 22 April 2010

Dr Ulrich Schröder

Deutsche Telekom ag KfW ipex-Bank GmbH deg – Deutsche Investitions- und Entwicklungsgesellschaft mbH

Elmar Toime

message ag (Chair)

Prof. Dr Wulf von Schimmelmann (Chair) Accenture Corp., usa (Board of Directors) Western Union Company, usa (Board of Directors)

Willem G. van Agtmael

Charlottenklinik für Augenheilkunde (Board of Trustees)

Hero Brahms

m. m. Warburg & Co. KGaA (Shareholders' Committee ) Zumtobel ag, Austria (Supervisory Board, Deputy Chair)

Prof. Dr Henning Kagermann

Nokia Corporation, Finland (Board of Directors) Wipro Ltd., India (Board of Directors)

Roland Oetker

Dr. August Oetker kg (Advisory Board, Deputy Chair), until 31 December 2010

Harry Roels

Deutsches Stiftungszentrum GmbH (Administrative Board)

Dr Ulrich Schröder

"Marguerite 2020": European Fund for Energy, Climate Change and Infrastructure (Supervisory Board)

Elmar Toime

Blackbay Ltd., United Kingdom (Non-Executive Director) Postea Inc., usa (Non-Executive Chairman)

Membership of supervisory boards required by law

Rolf Bauermeister Deutsche Postbank ag

Andreas Schädler psd Bank Köln eG (Chair)

Helga Thiel psd Bank Köln eG (Deputy Chair)

Left in fi nancial year 2010:

Annette Harms (until 6 October 2010) Deutsche Postbank ag

CORPORATE GOVERNANCE REPORT

(Annual Corporate Governance Statement pursuant to section 289 a of the hgb)

dp-dhl.com/en/investors.html

In this Annual Corporate Governance Statement, Deutsche Post DHL presents the main components of its corporate governance structure. Th ese include the Declaration of Conformity from the Board of Management and Supervisory Board, information regarding signifi cant corporate governance practices that exceed the legal requirements, information concerning the working methods of the Board of Management and the Supervisory Board and details regarding the composition and working methods of the executive committees and other committees, as well as the targets for the composition of the Supervisory Board.

Company in compliance with all recommendations of the German Corporate Governance Code

In December 2010, the Board of Management and the Supervisory Board again submitted an unqualifi ed Declaration of Conformity pursuant to section 161 of the Aktiengesetz (AktG – German stock corporation act), which reads as follows:

"Th e Board of Management and the Supervisory Board of Deutsche Post AG declare that the recommendations made by the Government Commission on the German Corporate Governance Code as amended on 18 June 2009 have been complied with since the last Declaration of Conformity in December 2009 and that Deutsche Post AG intends to comply with all recommendations of the Code as amended on 26 May 2010 in the future. Pursuant to section 3.8, the deductible for members of the Supervisory Board was raised to the required level upon the adjustment of insurance policies in the fi rst half of 2010."

We also implemented the suggestions set forth in the code, with one exception: the Annual General Meeting (AGM) will only be broadcast on the internet until the start of the general debate.

Specifi c corporate governance practices

Our guiding principle in corporate management is "respect and results". Th is has evolved from the daily challenges of achieving fi rst-class results whilst adhering to our sense of responsibility for the needs of our employees and customers. As a globally operating company and corporate citizen, we bear great responsibility for the environment and the living conditions in the regions in which we operate. Th is is a responsibility that we take seriously. Our sustainability strategy rests on the competencies of the company and the experience of our employees. Our goal is to achieve benefi ts for society and to keep any negative impact our business has on the environment to a minimum. We want to lead the way in innovative and sustainable logistics solutions. Th e idea of sustainability drives innovations and opens up new business opportunities, which gives us competitive advantages.

Our sustainability strategy focuses on three areas. Th e fi rst is the Group's GoGreen programme, which is aimed at achieving our climate protection targets. Our second focus is GoHelp. Here, we apply our expertise towards improving living conditions for people in disaster areas. In 2010, our Disaster Response Team provided particular support to those aff ected in the disaster areas of Chile, Haiti and Pakistan. Th e third expression of our commitment to society is our support of education. We created the GoTeach project to further this purpose. Deutsche Post DHL is the founding partner and largest sponsor of Teach First Deutschland, an educational initiative designed to encourage disadvantaged school children in Germany. In 2010, Deutsche Post DHL, through its partnership with the umbrella organisation Teach for All, furthered its commitment to improving the quality of education and education systems at a global level.

Code of Conduct and compliance management

Deutsche Post DHL has developed a Code of Conduct that has been applicable in all regions and in all divisions since mid-2006. Th e Code of Conduct lays down guidelines for day-to-day workplace conduct for our approximately 470,000 employees.

Our principles are respect, tolerance, honesty, openness, integrity towards employees and customers and willingness as a company to assume social responsibility.

Th e Code of Conduct also sets out our commitment to equal opportunities and to ensuring the health and well-being of our employees. Th rough its participation in the Anonymised Application Procedures test project, Deutsche Post DHL intends to test whether a greater level of equality of opportunity can be achieved in the job application process by a change in procedures. Managerial posts within the Group are fi lled according to suitability, aptitude and professional performance, with the Board of Management taking care to ensure diversity and seeking to give women appropriate consideration. During the fi nancial year, the Group was awarded the German Corporate Health Award by the Bundesverband der Betriebskrankenkassen (German association of occupational health insurance funds) and the European Commission for its health management policy, as well as the Corporate Health Award under the aegis of the German Federal Ministry of Labour and Social Aff airs.

Th e Code of Conduct is substantiated by two guidelines: the anti-corruption guideline gives clear instructions on how to handle gift s, benefi ts and off ers of hospitality. A competition guideline gives specifi c guidance on the prohibition of agreements with competitors. Th e code of conduct for suppliers is included in all new procurement contracts and has been added to existing long-term framework agreements. It obligates them to adhere to ethical and ecological standards. A ban on child and forced labour is in place. Wages and working hours must correspond with national laws and regulations, and unlawful payments (bribery) are prohibited.

Deutsche Post DHL reviews and develops its compliance management system on an ongoing basis. In 2010, the corresponding administrative team was strengthened. Th e Chief Compliance Offi cer reports directly to the Chief Financial Offi cer (CFO) and heads the Global Compliance Offi ce, which develops compliance management standards throughout the Group and supports the corresponding activities undertaken by the divisions. Th e Compliance Committee, which is comprised of representatives from the divisions, advises the Chief Compliance Offi cer on the ongoing development of compliance management.

Working methods of the Board of Management and the Supervisory Board

As a German listed public limited company, Deutsche Post follows a dual management system. Th e Board of Management is responsible for the management of the company. It is appointed, overseen and advised by the Supervisory Board.

In addition to the board departments of the Chief Executive Offi cer (CEO), the CFO and the Board Member for Personnel, the Board of Management also includes the operating board departments of MAIL, GLOBAL FORWARDING, FREIGHT, EXPRESS and SUPPLY CHAIN.

With the consent of the Supervisory Board, the Board of Management has established rules of procedure that lay down objectives for structure, management and co-operation within the Board of Management. Within this framework, each board member manages his department independently and informs the rest of the Board on key developments at regular intervals. Th e Board of Management as a whole decides on matters of particular signifi cance for the company or the Group. In addition to tasks that it is prohibited by law from delegating, these include all decisions that must be presented to the Supervisory Board for approval. Th e entire Board of Management also decides on matters brought forth by one member of the Board of Management for decision by the Board of Management as a whole.

In making their decisions, the members of the Board of Management may not pursue personal interests or exploit business opportunities due to the company for their own benefi t. Th ey are required to disclose any confl icts of interest to the Supervisory Board without delay.

Th e Supervisory Board advises and oversees the Board of Management and appoints the members of the Board of Management. It has established rules of procedure that include the fundamental principles of its internal structure, a catalogue of Board of Management transactions requiring its approval and rules for the Supervisory Board committees. It meets at least twice every six months based on the calendar year. Special meetings are held whenever signifi cant events so dictate. In fi nancial year 2010, the Supervisory Board met for four plenary meetings, 17 committee meetings and a closed meeting, as described in the Report of the Supervisory Board.

Th e Board of Management and the Supervisory Board are in regular contact regarding strategic measures, planning, business development, risk exposure and risk management as well as company compliance. Th e Board of Management informs the Supervisory Board promptly and comprehensively on all topics of signifi cance.

All Supervisory Board decisions, particularly those concerning transactions that require its approval, are deliberated and discussed extensively in the relevant committees. At each plenary meeting, the Supervisory Board is informed in detail about the work of its committees.

In making their decisions, the members of the Supervisory Board may not pursue personal interests or exploit business opportunities due to the company for their own benefi t. Th ey are required to disclose any confl icts of interest to the Supervisory Board. Any signifi cant confl icts of interest on the part of a Supervisory Board member that are not merely temporary in nature lead to that member's resignation from the Board.

Executive committees and Supervisory Board committees

Executive committees prepare decisions to be made by the Board of Management as a whole and make decisions on matters assigned to them. Th e MAIL Steering Committee is responsible for the MAIL division and the cross-divisional DHL Executive Committee is in charge of the EXPRESS, GLOBAL FORWARDING, FREIGHT and SUPPLY CHAIN divisions. Th e CEO, the CFO and the respective board members of the divisions are represented on the committees. In addition, the Board Member for Personnel is a member of the MAIL Steering Committee. Along with the relevant members of the Board of Manage ment, the executive committees also include fi rst-tier executives below the Board of Management level, in some cases on a permanent basis (those, for example,

Page 113

responsible for the operating business) and in some cases to assist with special topics. Procurement and Controlling are called in to consult on capital expenditure, for instance, and Corporate Finance, Corporate Development and Legal Services in the case of acquisitions. Th e DHL Executive Committee and the MAIL Steering Committee each meet at least once a month.

Furthermore, business review meetings take place once per quarter. Th ese meetings are part of the strategic performance dialogue between the divisions, the CEO and the CFO. Th ey comprise discussions on strategic measures, operating topics and the budget situation of the divisions.

Th e Supervisory Board has formed fi ve committees to ensure effi cient discharge of its duties. Th e Report of the Supervisory Board gives details on the composition and working methods of the committees. Th e Supervisory Board committees prepare the resolutions of the plenary meetings of the Supervisory Board. Decisions on certain topics are delegated by the Supervisory Board to the individual committees for fi nal decision. Th e chairman of the Finance and Audit Committee, Hero Brahms, is a fi nancial expert as defi ned by sections 100 (5) and 107 (4) of the AktG.

Targets for the composition of the Supervisory Board

In its meeting on 10 December 2010, the Supervisory Board determined the following specifi c goals with regard to its composition:

  • Nominations put forward by the Supervisory Board for the election of Supervisory Board members at the AGM should focus solely on the good of the company. In this context, the Supervisory Board is aiming to increase the proportion of women on the full Supervisory Board from the current 25 % to 30 % by 2015.
  • Th e present composition of the Supervisory Board already adequately refl ects the company's international operations. Th e Supervisory Board aims to maintain this and to continue to consider candidates in future nominations at the AGM who, by virtue of their background, education or profession, possess special international knowledge and experience.
  • Confl icts of interest amongst members of the Supervisory Board stand in the way of the independent and eff ective guidance and supervision of the Board of Management. Th e Supervisory Board decides in each individual case, within the scope of the law and in accordance with the German Corporate Governance Code, how to deal with potential or arising confl icts of interest.
  • In accordance with the age limit decided by the Supervisory Board and anchored in its rules of procedure, nominations for the election of Supervisory Board members will take into account the fact that the term of offi ce is intended to end, at the latest, at the close of the duly convened AGM following the member's 72nd birthday.

Th e current composition of the Supervisory Board meets the abovementioned targets.

Stock option plans for members of the Board of Management and executives

Specifi c details of stock option plans and similar share-based incentive schemes off ered by the company are given in the remuneration report and in the Notes to the Consolidated Financial Statements of Deutsche Post AG.

Page 113

Remuneration report

Th e remuneration report also forms part of the Group Management Report.

Remuneration structure of the Group Board of Management in fi nancial year 2010

On the recommendation of the Executive Committee, the Supervisory Board in December 2009 held consultations on the remuneration system for the Board of Manage ment, including the main contractual elements, and adapted it to the specifi cations of the Gesetz zur Angemessenheit der Vorstandsvergütung (VorstAG – German act on the appropriateness of management board remuneration). Th e Annual General Meeting of Deutsche Post AG approved the new remuneration system for members of the Board of Management on 28 April 2010 with 98.27 % of the votes cast.

Th e Board of Management remuneration refl ects the size and global reach of the company, its economic and fi nancial situation and the roles fulfi lled by and achievements of the individual members. It is set to ensure competitiveness with comparable German and international companies, thus incentivising the Board of Management members to deliver maximum performance and achieve results.

Th e remuneration paid to the Board of Management for 2010 is in line with standard market practice, appropriate to the tasks involved and designed to reward performance; it comprises non-performance-related, i. e., fi xed, elements and variable, i. e., performance-related, elements, which include short, medium and long-term incentives.

Non-performance-related components are the annual base salary (fi xed annual remuneration), fringe benefi ts and pension commitments. Th e annual base salary is paid in twelve equal monthly instalments retroactively at the end of each month. Fringe benefi ts mainly comprise the use of company cars, supplements for insurance premiums and special allowances and benefi ts for assignments outside the home country.

Th e variable remuneration components comprise one element linked to the company's annual performance (annual bonus), a portion of which is being converted to a medium-term component, and one long-term incentive component (the Long-Term Incentive Plan).

Th e amount of the component linked to the company's annual performance (the annual bonus) is set at the due discretion of the Supervisory Board on the basis of the company's performance. Th e individual annual bonus amounts refl ect the extent to which predefi ned targets are achieved, missed or exceeded.

For all Board of Management members, the Group's EBIT aft er asset charge performance metric, including the asset charge on goodwill before goodwill impairment (EAC), is the main parameter used in this calculation. For the Board of Management members in charge of the MAIL, GLOBAL FORWARDING, FREIGHT, EXPRESS and SUPPLY CHAIN divisions, the EAC of their respective division is also a key parameter. Furthermore, an employee-related target is agreed on with all Board of Management members based on the annual employee opinion survey, as are additional targets.

Achievement of the upper targets for the fi nancial year is rewarded with the maximum annual bonus, which may not exceed 100 % of the annual base salary. If the targets specifi ed for the fi nancial year are only partially reached or completely missed, the annual bonus will be paid on a pro-rata basis or not at all. Th e Supervisory Board may also elect to award an appropriate special bonus for extraordinary achievement.

Th e annual bonus is not paid in full in a single instalment on the basis of having reached the agreed targets. Instead, 50 % of the annual bonus fl ows into a mediumterm component with a three-year calculation period (performance phase of one year, sustainability phase of two years). Th is medium-term component will be paid out aft er expiry of the sustainability phase subject to the condition that EAC, as an indicator of sustainability, is reached during the sustainability phase. Otherwise, payment of the medium-term component is forfeited without compensation. Th is demerit system puts greater emphasis on sustainable company development in determining management board remuneration and sets long-term incentives.

Th e medium-term component is applicable to all employment contracts and contract renewals entered into aft er the eff ective date of the VorstAG (5 August 2009). Moreover, all Board of Management members have approved amendments to their current Board of Management contracts stipulating that 25 % of the annual bonus be transferred to the new medium-term components from 1 January 2010 until the cessation of the term of the respective contract.

Stock appreciation rights (SAR s) are granted as a long-term remuneration component based on the Long Term Incentive Plan resolved by the Supervisory Board in 2006 (2006 LTIP).

Each SAR entitles the holder to receive a cash settlement equal to the diff erence between the average closing price of Deutsche Post shares for the fi ve trading days preceding the exercise date and the exercise price of the SAR. In 2010, the members of the Board of Management each invested 10 % of their annual base salary as a personal fi nancial investment. Th e waiting period for the stock appreciation rights is four years from the date they were granted. Aft er expiration of the waiting period and provided an absolute or relative performance target has been achieved, the SAR s can be exercised wholly or partially for a period of two years. Any SAR not exercised during this two-year period will be forfeited.

To determine how many, if any, of the SAR s granted can be exercised, the average share price or the average index value for the reference period is compared with that of the performance period. Th e reference period comprises the last 20 consecutive trading days prior to the issue date. Th e performance period is the last 60 trading days before the end of the waiting period. Th e average share price (closing price) is calculated as the average closing price of Deutsche Post shares in Deutsche Börse AG's Xetra electronic trading system.

A maximum of four out of every six SAR s can be "earned" via the absolute performance target and a maximum of two via the relative performance target. If neither an absolute nor a relative performance target is met by the end of the waiting period, the SAR s of the related tranche will expire and no replacement or compensation in any form will be provided.

One SAR is earned each time the closing price of Deutsche Post shares exceeds the issue price by at least 10 %, 15 %, 20 % or 25 %. Th e relative performance target is tied to the performance of the shares in relation to the STOXX Europe 600 Index (SXXP, ISIN EU0009658202). It is met if the share price equals the index performance during the performance period or if it outperforms the index by at least 10 %.

Remuneration from stock appreciation rights is limited to 300 % of the annual target cash compensation (annual base salary plus the annual target bonus). Moreover, it may be limited by the Supervisory Board in the event of extraordinary circumstances.

Provisions to cap severance payments pursuant to the Corporate Governance Code recommendation, change-of-control provisions and post-contractual non-compete clauses

In accordance with the recommendation of section 4.2.3 of the German Corporate Governance Code as amended on 26 May 2010, Board of Management contracts contain a provision stipulating that in the event of premature termination of a Board of Management member's contract without good cause, the severance payment may compensate no more than the remaining term of the contract. Th e severance payment is limited to a maximum amount of two years' remuneration including fringe benefi ts (severance payment cap).

In the event of a change in control, any member of the Board of Management is entitled to resign his offi ce for good cause within a period of six months following the change in control, aft er giving three months' notice as at the end of the month, and to terminate his Board of Management contract (right to early termination).

Th e contractual provisions stipulate that a change of control exists if a shareholder has acquired control within the meaning of section 29 (2) of the Wertpapiererwerbs- und Übernahmegesetz (WpÜG – German securities acquisition and takeover act) via possession of at least 30 % of the voting rights, including the voting rights attributable to such shareholder by virtue of acting in concert with other shareholders as set forth in section 30 of the WpÜG or if a control agreement has been concluded with the company as a dependent entity in accordance with section 291 of the Aktiengesetz (German stock corporation act) and such agreement has taken eff ect or if the company has merged with another legal entity outside of the Group pursuant to section 2 of the Umwandlungsgesetz (German reorganisation and transformation act), unless the value of such other legal entity as determined by the agreed conversion rate is less than 50 % of the value of the company.

In the event that the right to early termination is exercised or a Board of Management contract is terminated by mutual consent within nine months of the change of control, the Board of Management member is entitled to payment to compensate the remaining term of his Board of Management contract. Such payment is limited to 150 % of the severance payment cap pursuant to the recommendation of the German Corporate Governance Code. Th e amount of the payment is reduced by 25 % if the Board of Manage ment member has not reached the age of 60 upon leaving the company. If the remaining term of the Board of Management contract is less than two years and the Board of Management member has not reached the age of 62 upon leaving the company, the payment will correspond to the severance payment cap. Th e same applies if a Board of Management contract expires prior to the Board of Management member's reaching the age of 62 because less than nine months remained on the term of the contract at the time of the change of control and the contract was not renewed.

Board of Management members are also subject to a non-compete clause eff ective upon the cessation of their contracts. Th e previous two-year non-compete clause was reduced to one year starting in fi nancial year 2010. During the non-compete period, former Board of Management members receive 100 % (previously 50 %) of their last contractually stipulated annual base salary on a pro rata basis as compensation each month. Any other income earned during the non-compete period is subtracted from the compensation paid. Th e amount of the compensation payment itself is deducted from any severance payments or pension payments. Prior to or concurrent with cessation of the Board of Management contract, the company may declare its waiver of adherence to the non-compete clause. In such case, the company will be released from the obligation to pay compensation due to a restraint on competition six months aft er receipt of such declaration. A non-compete clause eff ective for two years aft er the end of his contract was agreed with Lawrence Rosen. During this period, he will receive 75 % of his last contractually stipulated annual base salary on a pro rata basis each month. Any other earned income will generally be deducted from the compensation paid during the noncompete period, provided such other income, together with the compensation payment, exceeds the last base salary paid on a monthly basis. No provisions have been made that would allow the company to unilaterally waive the non-compete clause.

Apart from the aforementioned arrangements, no member of the Board of Management has been promised any further benefi ts aft er leaving the company.

Amount of remuneration paid to active members of the Group Board of Management in fi nancial year 2010

Th e remuneration paid to active members of the Board of Management in fi nancial year 2010 totalled € 11.97 million (previous year: € 14.92 million). Th is amount comprised € 7.07 million in non-performance-related components (previous year: € 9.81 million) and € 4.90 million in the performance-related component paid out (previous year: € 5.11 million). An additional € 1.79 million of the performance-related component was transferred to the medium-term component for payment in 2013 subject to the condition that the required EAC, as an indicator of sustainability, is reached.

Th e members of the Board of Management were granted a total of 1,875,000 SAR s in fi nancial year 2010 with a total value of € 4.99 million (previous year: € 7.25 million) at the time of issue (1 July 2010). Th e following table presents the total remuneration paid to active Board of Management members:

b.05 Remuneration paid to the Group Board of Management in 2010: cash components

Performance
Non-performance-related related
Share of annual
bonus transferred
Annual Annual to medium-term
Board members base salary Fringe benefi ts bonus paid Total 2)
component
Dr Frank Appel, Chairman 1,661,973 48,452 1,246,480 2,956,905 415,493
Ken Allen 715,000 105,542 525,096 1,345,638 175,032
Bruce Edwards 860,000 94,898 643,646 1,598,544 214,549
Jürgen Gerdes 895,000 23,191 555,000 1,473,191 340,000
Lawrence Rosen1) 860,000 20,476 645,000 1,525,476 215,000
Walter Scheurle 912,500 17,697 670,140 1,600,337 223,380
Hermann Ude 834,664 15,036 612,977 1,462,677 204,326

1) In fi nancial year 2010, an additional € 1,869,000 was paid out as part of the compensation for rights that lapsed as a result of his transfer to Deutsche Post ag. The compensation payment totalling € 2.55 million is described in the remuneration report 2009.

2) This amount will be paid out in 2013 provided the sustainability indicator is fulfi lled.

b.06 Remuneration paid to the Group Board of Management in 2010: share-based component with long-term incentive effect


Active board members
Number of sar s Value of sar s
on grant date
(1 July 2010)
Change in value of total sar s
granted from 2007 to 2010 on
31 Dec. 2010 compared
with value on grant date
Dr Frank Appel, Chairman 375,000 997,500 –2,166,250
Ken Allen 250,000 665,000 –378,930
Bruce Edwards 250,000 665,000 – 909,182
Jürgen Gerdes 250,000 665,000 –1,378,519
Lawrence Rosen 250,000 665,000 –130,300
Walter Scheurle 250,000 665,000 –1,783,700
Hermann Ude 250,000 665,000 – 909,182

Remuneration paid to the Group Board of Management in the previous year (2009)

Non-performance-related Performance
related
Annual
Board members base salary Fringe benefi ts Annual bonus Total
Dr Frank Appel, Chairman 1,582,831 27,969 1,376,430 2,987,230
John Allan (until 30 June 2009) 564,375 353,658 490,781 1,408,814
Ken Allen (since 26 Feb. 2009) 602,217 84,677 562,953 1,249,847
Bruce Edwards 860,001 141,851 373,928 1,375,780
Jürgen Gerdes 787,500 27,972 639,529 1,455,001
John Mullen (until 24 Feb. 2009) 161,832 160,594 218,416 540,842
Walter Scheurle 860,000 22,656 747,856 1,630,512
Hermann Ude 715,000 15,322 455,670 1,185,992
Lawrence Rosen (since 1 Sept. 2009) 286,667 8,001 249,285 543,953

b.07 Remuneration paid to the Group Board of Management in 2009: cash components

b.08 Remuneration paid to the Group Board of Management in 2009: share-based component with long-term incentive effect

Value of sar s
on grant date
Change in value of total sar s granted
from 2006 to 2009 on 31 Dec. 2009
Active board members Number of sar s (1 July 2009) compared with value on grant date
Dr Frank Appel, Chairman 360,000 1,450,800 –1,685,900
Ken Allen (since 26 Feb. 2009) 240,000 967,200 145,919
Bruce Edwards 240,000 967,200 –229,829
Jürgen Gerdes 240,000 967,200 – 656,270
Walter Scheurle 240,000 967,200 –1,738,900
Hermann Ude 240,000 967,200 –122,943
Lawrence Rosen (since 1 Sept. 2009) 240,000 967,200 446,400

Pension commitments under the previous system

Th e members of the Board of Management have direct pension commitments on the basis of their individual contracts, providing for benefi ts in case of permanent disability, death or retirement. If the contract of a member ends aft er at least fi ve years of service on the Board of Management, the entitlements he has acquired will vest. Members become entitled to benefi ts due to permanent disability aft er at least fi ve years of service. Eligibility for retirement benefi ts begins at the earliest at the age of 55 or at the age of 62 in the case of Jürgen Gerdes. Th e members of the Board of Management may choose between annuity payments and a lump sum payment. Th e benefi t amount depends on the pensionable income and the pension level derived from the years of service.

Pensionable income consists of the fi xed annual remuneration (annual base salary) computed on the basis of the average salary over the last 12 calendar months of employment. Members of the Board of Management appointed for the fi rst time between 2002 and 2007 attain a pension level of 25 % aft er fi ve years of service on the Board of Management. Th e maximum pension level of 50 % is attained aft er ten years of service. For active Board of Management members appointed prior to 2002, the maximum pension level is 60 %. Depending on the individual contractual arrangements, the pension level increases gradually based on either the period of service or the periods of appointment on the Board of Management. Subsequent pension benefi ts increase or decrease to refl ect changes in the consumer price index in Germany.

b.09 Board of Management pension commitments under the previous system in fi nancial year 2010: individual breakdown

Pension commitments
Pension level on Maximum Service cost for pension Present value
(dbo) as at
31 Dec. 2010 pension level obligation, fi nancial year 2010 31 Dec. 2010
% %
Dr Frank Appel, Chairman 25 50 495,558 5,898,215
Jürgen Gerdes1) 0 50 139,017 2,798,820
Walter Scheurle 60 60 615,154 7,212,421
Total 1,249,729 15,909,456

1) Minimum period not yet complete. In the event of benefi ts being paid, the provisions of the previous system will apply.

b.10 Board of Management pension commitments under the previous system in the previous year (2009): individual breakdown

Pension commitments
Pension level on
31 Dec. 2009
Maximum
pension level
Service cost for pension
obligation, fi nancial year 2009
Present value
(dbo) as at
31 Dec. 2009
% %
Dr Frank Appel, Chairman 25 50 415,539 4,787,292
Jürgen Gerdes1) 0 50 117,912 2,200,185
John Mullen (until 24 Feb. 2009) 45 50 674,2112) 9,648,1042)
Walter Scheurle 30 60 506,408 6,085,266
Total 1,714,070 22,540,847

1) Minimum period not yet complete. In the event of benefi ts being paid, the provisions of the previous system will apply. 2) Cost for the entire year.

Pension commitments under the new system

Th e pension commitment system was restructured in fi nancial year 2008. Since 4 March 2008, newly appointed Board of Management members have received pension commitments based on a defi ned contribution plan rather than the previous commitments, which were based on fi nal salary.

Under the defi ned contribution pension plan, the company credits an annual amount of 35 % of the annual base salary (since 1 January 2010, previously 25 %) to a virtual pension account for the Board of Management member concerned. Th e maximum contribution period is 15 years. Interest is paid on the pension capital at the rate applicable to pension provisions recognised for tax purposes until the pension is drawn or the Board of Management member leaves the company. Th e pension benefi ts are paid out in a lump sum in the amount of the value accumulated in the pension account. Th e benefi ts fall due when the Board of Management member reaches the age of 62 or in the case of invalidity or death whilst being employed. In the event of benefi ts falling due, the pension benefi ciary may opt to receive an annuity payment in lieu of a lump sum payment. If this option is exercised, the capital is converted to an annuity payment on the basis of the relevant tax base, taking into account the individual data of the surviving dependants and a future pension increase of 1 %. If the Board of Management member leaves the company before the benefi ts fall due, the pension account will be maintained at the balance existing at the time the member left the company. Th e account will no longer accrue interest and no further contributions will be paid.

Th is pension system is applicable to Board of Management members Ken Allen, Bruce Edwards, Lawrence Rosen and Hermann Ude. Th e pension commitment made to Hermann Ude contains an arrangement guaranteeing him a minimum benefi t in the amount of the benefi ts payable to him had his former pension commitment been continued using the assessment basis applicable at the time of his appointment to the Board of Management.

b.11 Board of Management pension commitments under the new system in fi nancial year 2010: individual breakdown

Total 3,770,798 1,173,274
Hermann Ude 250,250 1,140,262 267,532
Lawrence Rosen 301,000 1,367,910 321,947
Bruce Edwards 301,000 804,427 320,152
Ken Allen 250,250 458,199 263,643
Total contribution
for 2010
(dbo) as at
31 Dec. 2010
Service cost for pension
obligation, fi nancial year 2010
Present value

b.12 Board of Management pension commitments under the new system in the previous year (2009): individual breakdown

Total contribution
for 2009
Present value
(dbo) as at
31 Dec. 2009
Service cost for pension
obligation, fi nancial year 2009
Ken Allen1) 148,9583) 164,744 150,5975)
Bruce Edwards 215,000 432,345 221,591
Lawrence Rosen2) 871,6674) 950,626 70,2345)
Hermann Ude 178,750 787,389 177,182
Total 2,335,104 619,604

1) Member of the Board of Management since 26 February 2009. 2) Member of the Board of Management since 1 September 2009. 3) Pro-rata amount for 10 months. 4) Pro-rata amount for four months plus start-up capital of € 800,000. 5) Notional amount as at 1 January 2009, calculated at an interest rate of 5.75 %.

Benefi ts for former Board of Management members

Benefi ts paid to former members of the Board of Management or their surviving dependants amounted to € 5.7 million in fi nancial year 2010 (previous year: € 8.1 million). Th e defi ned benefi t obligations (DBO) for current pensions calculated under IFRS s amounted to € 42.9 million (previous year: € 26.1 million).

Supervisory Board remuneration

On 28 April 2010, the Annual General Meeting resolved to amend article 17 of the Articles of Association of Deutsche Post AG, which governs Supervisory Board remuneration, with retroactive eff ect as at 1 January 2010. Th e amendment rescinds the short-term performance-related component of the remuneration, which was based on consolidated net profi t for the fi nancial year in question. Variable remuneration is now based solely on long-term consolidated net profi t and is thus more heavily geared towards sustainable corporate development. Th e fi xed annual non-performance-related remuneration component has been gradually adjusted to the average fi gure for DAX 30 enterprises. For 2010, it amounted to € 30,000 (previous year: € 20,000) and since 1 January 2011, it has amounted to € 40,000.

135

Th e variable remuneration component for fi nancial year 2010, which is geared towards sustainable corporate development, will amount to € 1,000 for each € 0.02 by which the consolidated net profi t per share for fi nancial year 2012 exceeds the consolidated net profi t per share for fi nancial year 2009. Th is variable remuneration component will fall due for payment as at the end of the 2013 AGM. Th e variable remuneration component is subject to a cap equal to 50 % of the fi xed annual remuneration component.

Th e Supervisory Board chairman and the chairmen of Supervisory Board committees receive an additional 100 % of the above remuneration and the deputy Supervisory Board chairman and committee members receive an additional 50 %. Th is does not apply to the Mediation or Nomination Committees. Th ose who only serve on the Supervisory Board or its committees, or act as chairman or deputy chairman, for part of the year are remunerated on a pro-rata basis. Th e members of the Supervisory Board are entitled to compensation for out-of-pocket cash expenses incurred in the exercise of their offi ce. Any value added tax charged on Supervisory Board remuneration or out-of-pocket expenses is reimbursed. In addition, Supervisory Board members receive an attendance allowance of € 1,000 (previous year: € 500) for each plenary meeting of the Supervisory Board or committee meeting that they attend.

Th e remuneration for 2010 totalled € 1,097,000 (previous year: € 756,763). Th e following table shows the remuneration paid to each Supervisory Board member:

b.13 Remuneration paid to Supervisory Board members in 2010

Fixed Attendance
Board members component allowance Total
Prof. Dr Wulf von Schimmelmann (Chairman) 105,000 16,000 121,000
Andrea Kocsis (Deputy Chairwoman) 90,000 12,000 102,000
Wolfgang Abel 45,000 12,000 57,000
Willem van Agtmael 30,000 4,000 34,000
Rolf Bauermeister 45,000 8,000 53,000
Hero Brahms 60,000 12,000 72,000
Heinrich Josef Busch 30,000 4,000 34,000
Werner Gatzer 60,000 14,000 74,000
Annette Harms (until 6 October 2010) 23,750 3,000 26,750
Prof. Dr Henning Kagermann 30,000 4,000 34,000
Thomas Koczelnik 60,000 16,000 76,000
Anke Kufalt 30,000 3,000 33,000
Roland Oetker 60,000 13,000 73,000
Harry Roels 30,000 4,000 34,000
Andreas Schädler 30,000 4,000 34,000
Sabine Schielmann (since 27 October 2010) 6,250 1,000 7,250
Dr Ulrich Schröder 30,000 4,000 34,000
Dr Stefan Schulte 45,000 10,000 55,000
Helga Thiel 45,000 12,000 57,000
Elmar Toime 30,000 4,000 34,000
Stefanie Weckesser 45,000 7,000 52,000

For fi nancial year 2008, the former remuneration system provides for annual performance-related remuneration with a long-term incentive eff ect of € 300 for every 3 % by which the consolidated net profi t per share for fi nancial year 2010 exceeds the consolidated net profi t per share for fi nancial year 2007. In order for this remuneration component to increase (previous year: no payment), the consolidated revenue for 2010 would have had to have exceeded the consolidated revenue for 2007. Since this requirement was not met, no performance-related remuneration with long-term incentive eff ect will be paid.

b.14 Remuneration paid to Supervisory Board members in 2009
-- -- -- -- -- -------------------------------------------------------------
Fixed Attendance Short-term
variable
Board members component allowance remuneration Total
Prof. Dr Wulf von Schimmelmann
(Chairman, since 1 January 2009) 70,000 11,000 1,050 82,050
Andrea Kocsis (Deputy Chairwoman) 60,000 10,000 900 70,900
Wolfgang Abel 30,000 8,000 450 38,450
Willem van Agtmael 20,000 3,500 300 23,800
Rolf Bauermeister 30,000 9,000 450 39,450
Hero Brahms 40,000 9,500 600 50,100
Heinrich Josef Busch 20,000 3,500 300 23,800
Werner Gatzer 40,000 11,000 600 51,600
Annette Harms 20,000 4,000 300 24,300
Prof. Dr Henning Kagermann (since 18 February 2009) 17,500 3,500 263 21,263
Thomas Koczelnik 40,000 9,000 600 49,600
Prof. Dr Ralf Krüger (until 21 April 2009) 11,667 3,000 175 14,842
Anke Kufalt 20,000 4,000 300 24,300
Roland Oetker 37,083 7,000 556 44,640
Harry Roels 20,000 4,000 300 24,300
Andreas Schädler 20,000 4,000 300 24,300
Dr Ulrich Schröder 20,000 3,000 300 23,300
Dr Stefan Schulte (since 21 April 2009) 21,250 4,000 319 25,569
Helga Thiel 30,000 8,000 450 38,450
Elmar Toime 20,000 3,500 300 23,800
Stefanie Weckesser 30,000 7,500 450 37,950

CONSOLIDATED FINANCIAL STATEMENTS

Air container Sea / land container (Unit Load Device) Pallet

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INCOME STATEMENT 139
STATEMENT OF COMPREHENSIVE INCOME 140
BALANCE SHEET 141
CASH FLOW STATEMENT 142
STATEMENT OF CHANGES IN EQUITY 143

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF DEUTSCHE POST AG 144

$\mathcal{L}^{\text{max}}{\text{max}}$ and $\mathcal{L}^{\text{max}}{\text{max}}$ and $\mathcal{L}^{\text{max}}{\text{max}}$ and $\mathcal{L}^{\text{max}}{\text{max}}$

Basis of preparation

1 Basis of accounting 144
2 Consolidated group 144
3 Signifi cant transactions 147
4 New developments in international accounting
under the ifrs s
147
5 Adjustment of prior-period amounts 149
6 Currency translation 150
7 Accounting policies 150
8 Exercise of judgement in applying the accounting policies 156
9 Consolidation methods 157

Segment reporting

10 Segment reporting 158
-- ---------------------- -- ----- -- --

Income statement disclosures

11 Revenue 161
12 Other operating income 161
13 Materials expense 161
14 Staff costs / employees 161
15 Depreciation, amortisation and impairment losses 162
16 Other operating expenses 163
17 Net income from associates 163
18 Net other fi nancial income 163
19 Income taxes 164
20 Profi t from continuing operations 165
21 Profi t from discontinued operations 165
22 Consolidated net profi t for the period 165
23 Non-controlling interests 165
24 Earnings per share 165
25 Dividend per share 165

Balance sheet disclosures

26 Intangible assets 166
27 Property, plant and equipment 168
28 Investment property 169
29 Investments in associates 169
30 Non-current fi nancial assets 169
31 Other non-current assets 170
32 Deferred taxes 170
33 Inventories 170
34 Income tax assets and liabilities 170
35 Receivables and other current assets 171
36 Current fi nancial assets
37 Cash and cash equivalents
171
171
38 Assets held for sale and liabilities associated
with assets held for sale 171
39 Issued capital 172
40 Other reserves 173
41 Retained earnings 174
42 Equity attributable to Deutsche Post ag shareholders 174
43 Non-controlling interests 174
44 Provisions for pensions and similar obligations 174
45 Other provisions 180
46 Financial liabilities 181
47 Other liabilities 183
48 Trade payables 184
Cash flow disclosures
49 Cash fl ow disclosures 184
Other disclosures
50 Risks and fi nancial instruments of the Group 186
51 Contingent liabilities 199
52 Other fi nancial obligations 199
53 Litigation 200
54 Share-based payment 201
55 Related party disclosures 202
56 Auditor's fees 206
57 Utilisation of options under section 264 (3) of the hgb 206
58 Declaration of Conformity with the German Corporate
Governance Code
206
59 Signifi cant events after the balance sheet date 206
60 List of shareholdings 207
228
RESPONSIBILITY STATEMENT
AUDITOR'S REPORT 228

C.01 INCOME STATEMENT

1 January to 31 December

€m

Note 2009 2010
Continuing operations
Revenue 11 46,201 51,481
Other operating income 12 2,141 2,217
Total operating income 48,342 53,698
Materials expense 13 –25,774 –29,473
Staff costs 14 –17,021 –16,609
Depreciation, amortisation and impairment losses 15 –1,620 –1,296
Other operating expenses 16 –3,696 – 4,485
Total operating expenses – 48,111 – 51,863
Profi t from operating activities (ebit) 231 1,835
Net income from associates 17 28 56
Other fi nancial income 1,885 2,251
Other fi nance costs –1,857 –1,335
Foreign currency result –11 17
Net other fi nancial income 18 17 933
Net fi nancial income 45 989
Profi t before income taxes 276 2,824
Income taxes 19 –15 –194
Profi t from continuing operations 20 261 2,630
Discontinued operations
Profi t from discontinued operations 21 432 0
Consolidated net profi t for the period 22 693 2,630
attributable to Deutsche Post ag shareholders 644 2,541
attributable to non-controlling interests 23 49 89
Basic earnings per share (€) 24 0.53 2.10
of which continuing operations (€) 0.17 2.10
discontinued operations (€) 0.36 0.00
Diluted earnings per share (€) 24 0.53 2.10
of which continuing operations (€) 0.17 2.10
discontinued operations (€) 0.36 0.00

C.02 STATEMENT OF COMPREHENSIVE INCOME

1 January to 31 December

€m
Note 2009 2010
Consolidated net profi t for the period 693 2,630
Currency translation reserve
Changes from unrealised gains and losses 165 522
Changes from realised gains and losses 31 20
Other changes in retained earnings
Changes from unrealised gains and losses 0 1
Changes from realised gains and losses 0 0
Hedging reserve in accordance with ias 39
Changes from unrealised gains and losses 3 – 67
Changes from realised gains and losses – 49 109
Revaluation reserve in accordance with ias 39
Changes from unrealised gains and losses 366 6
Changes from realised gains and losses –256 –16
Revaluation reserve in accordance with ifrs 3
Changes from unrealised gains and losses 0 –1
Changes from realised gains and losses 0 0
Income taxes relating to components of other comprehensive income
19
0 1
Share of other comprehensive income of associates (after tax) 123 93
Other comprehensive income (after tax) 383 668
Total comprehensive income 1,076 3,298
attributable to Deutsche Post ag shareholders 1,070 3,197
attributable to non-controlling interests 6 101

C.03 BALANCE SHEET

€m
Note 31 Dec. 2009 31 Dec. 2010
assets
Intangible assets 26 11,534 11,848
Property, plant and equipment 27 6,220 6,130
Investment property 28 32 37
Investments in associates 29 1,772 1,847
Non-current fi nancial assets 30 1,448 3,193
Other non-current assets 31 348 465
Deferred tax assets 32 668 973
Non-current assets 22,022 24,493
Inventories 33 226 223
Income tax assets 34 196 223
Receivables and other current assets 35 7,157 8,641
Current fi nancial assets 36 1,894 655
Cash and cash equivalents 37 3,064 3,415
Assets held for sale 38 179 113
Current assets 12,716 13,270
Total assets 34,738 37,763
equity and liabilities
Issued capital 39 1,209 1,209
Other reserves 40 869 1,535
Retained earnings 41 6,098 7,767
Equity attributable to Deutsche Post ag shareholders 42 8,176 10,511
Non-controlling interests 43 97 185
Equity 8,273 10,696
Provisions for pensions and similar obligations 44 4,574 4,513
Deferred tax liabilities 32 182 215
Other non-current provisions 45 2,275 2,440
Non-current provisions 7,031 7,168
Non-current fi nancial liabilities 46 6,699 6,275
Other non-current liabilities 47 372 401
Non-current liabilities 7,071 6,676
Non-current provisions and liabilities 14,102 13,844
Current provisions 45 2,646 2,259
Current fi nancial liabilities 46 740 747
Trade payables 48 4,861 5,707
Income tax liabilities 34 292 463
Other current liabilities 47 3,674 4,047
Liabilities associated with assets held for sale 38 150 0
Current liabilities 9,717 10,964
Current provisions and liabilities 12,363 13,223
Total equity and liabilities 34,738 37,763

C.04 CASH FLOW STATEMENT

1 January to 31 December

€m 2009 2010
Note adjusted1)
Profi t before income taxes 276 2,824
Net other fi nancial income –17 – 933
Net income from associates –28 – 56
Profi t from operating activities (ebit) 231 1,835
Depreciation, amortisation and impairment losses 1,620 1,296
Net loss from disposal of non-current assets 67 279
Non-cash income and expense 128 27
Change in provisions – 890 – 953
Change in other non-current assets and liabilities – 54 –74
Income taxes paid –339 –301
Net cash from operating activities before changes in working capital 763 2,109
Changes in working capital
Inventories 47 1
Receivables and other current assets 778 –1,258
Liabilities and other items –344 1,075
Net cash from operating activities due to continuing operations 1,244 1,927
Net cash used in operating activities due to discontinued operations –1,828 0
Total net cash used in / from operating activities 49.1 – 584 1,927
Subsidiaries and other business units – 8 –265
Property, plant and equipment and intangible assets 217 198
Other non-current fi nancial assets 334 55
Proceeds from disposal of non-current assets 543 –12
Subsidiaries and other business units – 41 –74
Property, plant and equipment and intangible assets –1,174 –1,174
Other non-current fi nancial assets –229 –28
Cash paid to acquire non-current assets –1,444 –1,276
Interest received 103 55
Dividend received 0 4
Current fi nancial assets – 659 1,237
Net cash used in / from investing activities due to continuing operations –1,457 8
Net cash used in investing activities due to discontinued operations –1,253 0
Total net cash used in / from investing activities 49.2 –2,710 8
Proceeds from issuance of non-current fi nancial liabilities 3,981 20
Repayments of non-current fi nancial liabilities – 587 – 597
Change in current fi nancial liabilities – 548 – 64
Other fi nancing activities –115 54
Proceeds from transactions with non-controlling interests 0 0
Cash paid for transactions with non-controlling interests –12 –73
Dividend paid to Deutsche Post ag shareholders –725 –725
Dividend paid to non-controlling interest holders –34 –73
Purchase of treasury shares 0 –10
Interest paid –291 –183
Net cash from / used in fi nancing activities due to continuing operations 1,669 –1,651
Net cash from fi nancing activities due to discontinued operations 7 0
Total net cash from / used in fi nancing activities 49.3 1,676 –1,651
Net change in cash and cash equivalents –1,618 284
Effect of changes in exchange rates on cash and cash equivalents 20 67
Changes in cash and cash equivalents associated with assets held for sale 0 0
Changes in cash and cash equivalents due to changes in consolidated group 0 0
Cash and cash equivalents at beginning of reporting period 4,662 3,064
Cash and cash equivalents at end of reporting period 49.4 3,064 3,415

C.05 STATEMENT OF CHANGES IN EQUITY

1 January to 31 December

€ m Other reserves Equity
Issued capital Capital
reserves
ias 39
reserves
ifrs 3
revaluation
reserve
Currency
translation
reserve
Retained
earnings
attributable
to Deutsche
Post ag
shareholders
Non
controlling
interests
Total equity
Note 39 40 40 40 40 41 42 43
Balance at 1 January 2009 1,209 2,142 –314 8 –1,397 6,178 7,826 2,026 9,852
Capital transactions with owner
Dividend 0 0 0 0 0 –725 –725 –39 –764
Changes in non-controlling interests
due to changes in consolidated group 0 0 0 0 0 0 0 –1,896 –1,896
Share Matching Scheme (issuance) 0 5 0 0 0 0 5 0 5
–720 –1,935 –2,655
Total comprehensive income
Consolidated net profi t for the period 0 0 0 0 0 644 644 49 693
Currency translation differences 0 0 0 0 182 0 182 7 189
Other changes 0 0 244 –1 0 1 244 – 50 194
1,070 6 1,076
Balance at 31 December 2009 1,209 2,147 –70 7 –1,215 6,098 8,176 97 8,273
Balance at 1 January 2010 1,209 2,147 –70 7 –1,215 6,098 8,176 97 8,273
Capital transactions with owner
Dividend 0 0 0 0 0 –725 –725 – 67 –792
Transactions with non-controlling
interests
0 0 0 0 0 –147 –147 54 – 93
Changes in non-controlling interests
due to changes in consolidated group 0 0 0 0 0 0 0 0 0
Purchase of treasury shares –1 0 0 0 0 – 9 –10 0 –10
Share Matching Scheme (issuance) 0 20 0 0 0 0 20 0 20
Share Matching Scheme (exercise) 1 – 9 0 0 0 8 0 0 0
– 862 –13 – 875
Total comprehensive income
Consolidated net profi t for the period 0 0 0 0 0 2,541 2,541 89 2,630
Currency translation differences 0 0 0 0 533 0 533 12 545
Other changes 0 0 123 –1 0 1 123 0 123
3,197 101 3,298
Balance at 31 December 2010 1,209 2,158 53 6 – 682 7,767 10,511 185 10,696

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF DEUTSCHE POST AG

BASIS OF PREPARATION

1 Basis of accounting

As a listed company, Deutsche Post AG prepared its consolidated fi nancial statements in accordance with the International Financial Reporting Standards (IFRS s) as adopted by the European Union (EU) and the provisions of commercial law to be additionally applied in accordance with section 315 a (1) of the Handelsgesetzbuch (HGB – German commercial code). Th e fi nancial statements represent an annual fi nancial report within the meaning of the Transparenzrichtlinie- Umsetzungsgesetz (TUG – Transparency directive implementing act) (section 37 v of the Wertpapier handelsgesetz (WpHG – German securities trading act)) dated 5 January 2007.

Th e requirements of the Standards applied have been satisfi ed in full, and the consolidated fi nancial statements therefore provide a true and fair view of the Group's net assets, fi nancial position and results of operations.

Th e consolidated fi nancial statements consist of the income statement and the statement of comprehensive income, the balance sheet, the cash fl ow statement, the statement of changes in equity and the Notes. In order to improve the clarity of presentation, various items in the balance sheet and in the income statement have been combined. Th ese items are disclosed and explained separately in the Notes. Th e income statement has been classifi ed in accordance with the nature of expense method.

Th e accounting policies, as well as the explanations and disclosures in the Notes to the IFRS consolidated fi nancial statements for fi nancial year 2010, are generally based on the same accounting policies used in the 2009 consolidated fi nancial statements. Exceptions to this are the changes in international fi nancial reporting under the IFRS s described in Note 4 that have been required to be applied by the Group since 1 January 2010 and the adjustment of prior-period amounts cited in Note 5. Th e accounting policies are explained in Note 7.

Th e fi nancial year of Deutsche Post AG and its consolidated subsidiaries is the calendar year. Deutsche Post AG, whose registered offi ce is in Bonn, Germany, is entered in the commercial register of Bonn Local Court.

Th ese consolidated fi nancial statements were authorised for issue by a resolution of the Board of Management of Deutsche Post AG dated 18 February 2011.

Th e consolidated fi nancial statements are prepared in euros (€). Unless otherwise stated, all amounts are given in millions of euros (€ million, €m).

2 Consolidated group

In addition to Deutsche Post AG, the consolidated fi nancial statements for the period ended 31 December 2010 include all German and foreign companies in which Deutsche Post AG directly or indirectly holds a majority of voting rights, or whose activities it can control in some other way. Th e companies are consolidated from the date on which the Group is able to exercise control.

Th e companies listed in the table below are consolidated in addition to the parent company Deutsche Post AG.

Consolidated group

2009 2010
Number of fully consolidated companies
( subsidiaries)
German 79 80
Foreign 791 747
Number of proportionately consolidated
joint ventures
German 1 1
Foreign 18 16
Number of companies accounted for
using the equity method (associates)
German 29 28
Foreign 23 31

Th e complete list of the Group's shareholdings in accordance with section 313 (2) nos. 1 to 4 and (3) of the HGB can be found in Note 60.

Purchase price allocation

No signifi cant acquisitions that require separate presentation were made in fi nancial year 2010.

Final purchase price allocation for the US company Polar Air Cargo Worldwide, Inc. (Polar Air) was performed in fi nancial year 2009.

Net assets of Polar Air Cargo

€ m
Fair value
assets
Non-current assets 1
Current assets 96
Cash and cash equivalents 41
138
equity and liabilities
Non-current liabilities 1
Current liabilities 103
104
Net assets acquired 34

Initial consolidation resulted in goodwill of € 100 million.

Insignifi cant acquisitions

Th e following table presents the acquisitions of subsidiaries in fi nancial year 2010 that did not have any material eff ect on the Group's net assets, fi nancial position and results of operations either individually or in the aggregate.

Insignifi cant acquisitions 2010

€ m Carrying
1 January to 31 December amount Adjustments Fair value
assets
Non-current assets 0 0
Current assets 1 1
Cash and cash equivalents 0 0
1 1
equity and liabilities
Non-current liabilities and provisions 0 0
Current liabilities and provisions 0 0
0 0
Net assets 1

Goodwill 2010

Goodwill 20
Less non-controlling interests1) 2
Full goodwill 22
Less net assets 1
Acquisition cost 23
Fair value
€ m

1) Non-controlling interests were recognised at the carrying amount.

Th e companies had no material eff ect on consolidated revenue or consolidated EBIT. Th ere would have been no change if the companies had been included as at January 2010.

Th e following table shows the insignifi cant acquisitions in the previous year.

Insignifi cant acquisitions 2009

€ m Carrying
1 January to 31 December amount Adjustments Fair value
assets
Non-current assets 5 5
Current assets 9 9
Cash and cash equivalents 5 5
19 19
equity and liabilities
Non-current liabilities and provisions 0 0
Current liabilities and provisions 15 15
15 15
Net assets 4

Goodwill 2009

€ m
Fair value
Acquisition cost 50
Less net assets 4
Full goodwill 46
Less non-controlling interests1) 19
Goodwill 27

1) Non-controlling interests were recognised at the carrying amount.

Th e insignifi cant acquisitions in fi nancial year 2009 contributed a total of € 26 million to consolidated revenue and €–11 million to consolidated EBIT. If all the companies had been acquired as at 1 January 2009, the amounts would have changed only insignifi cantly.

A total of € 23 million was spent in fi nancial year 2010 on acquiring subsidiaries and € 51 million for subsidiaries acquired in previous years (previous year (adjusted): € 45 million; see Note 5). Th e purchase prices of the acquired companies were paid in cash. Further information about cash fl ows can be found in Note 49.

Disposal and deconsolidation effects

Th e following table shows the disposal and deconsolidation eff ects of companies and business areas in fi nancial year 2010. DHL Express (uK) Ltd., UK, sold its day-defi nite domestic business in March. € 12 million in expenses was recognised by DHL Express UK pro rata from the currency translation reserve. In April, DHL Supply Chain Austria sold parts of its contract logistics operations (frozen and chilled food logistics). Th e sale of the day-defi nite domestic business of DHL Express (France) SAS, France, and of the champagne business of DHL Freight France, was completed in June. Th e disposal eff ects attributable to Fulfi lment Plus GmbH, Germany, Exel Delamode Logistics SRL, Romania, and Innogistics LLC, USA, are presented in the Miscellaneous column. Th e deconsolidations resulted in an aggregate loss of € 288 million, which is reported under other operating expenses.

Disposal and deconsolidation effects 2010

€ m dhl Express
dhl Express France; dhl dhl Supply
1 January to 31 December uk Freight France Chain Austria Miscellaneous Total
Disposal effects
Non-current assets 0 1 37 1 39
Current assets 0 0 36 0 36
Assets held for sale1) 54 69 0 5 128
Cash and cash equivalents 0 0 7 0 7
Non-current liabilities and provisions 0 0 19 0 19
Current liabilities and provisions 0 0 47 0 47
Liabilities associated with assets held for sale1) 39 91 0 2 132
Net assets 15 –21 14 4 12
Total consideration received –26 –243 1 4 –264
Deconsolidation gain (+) / loss (–) – 53 –222 –13 0 –288

1) Data before deconsolidation.

In the prior-year period, the sale of the 22.9 % interest in Deutsche Postbank AG resulted in a deconsolidation gain of € 444 million, which is reported under profi t from discontinued operations. Th e expenses reported in other comprehensive income in the amount of € 277 million from the IAS 39 revaluation reserve, the related tax income of € 87 million and expenses in the amount of € 31 million from the currency translation reserve were realised in profi t or loss. DHL Global Mail Services SAS, France, DHL Container Logistics UK Ltd., UK, and 4 C Associates Ltd., UK, were also sold, resulting in an aggregate deconsolidation loss of € 22 million.

Disposal and deconsolidation effects 2009

€ m Deutsche
Postbank Other
1 January to 31 December Group companies Total
Disposal effects
Non-current assets 0 26 26
Current assets 0 48 48
Assets held for sale1) 243,684 0 243,684
Cash and cash equivalents 0 7 7
Provisions 0 4 4
Trade payables and other liabilities 0 43 43
Financial liabilities 0 9 9
Liabilities associated with assets
held for sale1)
238,734 0 238,734
Net assets 4,950 25 4,975
Total consideration received 1,194 3 1,197
Deconsolidation gain (+) / loss (–) 444 –22 422

1) Data before deconsolidation.

planned sale of deutsche postbank group

On 25 February 2009, Deutsche Bank AG received a 22.9 % interest in Deutsche Postbank AG from Deutsche Post DHL in return for 50 million Deutsche Bank shares from a capital increase. Th e Deutsche Bank AG share package was sold on the market in the period up to the beginning of July 2009. 25 million shares were fully collateralised using a forward and call /put transaction. Th e additional proceeds generated from this transaction are due to Deutsche Bank AG and have been deposited with Deutsche Bank AG as collateral. Settlement for the derivatives and thus the release of the collateral will take place upon exercise of the mandatory exchangeable bond in 2012; see Note 3. Th e sale of the interest in Deutsche Postbank AG aff ected earnings in 2009 by € 571 million. Of this amount, € 444 million is due to the deconsolidation gain. Th e remaining 39.5 % interest in Deutsche Postbank AG is reported as an equity-accounted investment under investments in associates. Th e eff ects of the planned Postbank sale are as follows:

Effects of the planned Postbank sale

€ m
2009 2010
balance sheet
Investments in associates 1,705 1,797
Non-current fi nancial assets 789 2,509
Financial liabilities 4,012 4,164
income statement
Net income from associates 19 52
Net other fi nancial income 632 1,517
Profi t from discontinued operations 432 0

As part of the planned sale of Deutsche Postbank shares, an additional interest of 27.4 % will be transferred to Deutsche Bank AG aft er three years, in February 2012, when a mandatory exchangeable bond on Postbank shares becomes due (second tranche). Th e mandatory exchangeable bond was issued by Deutsche Post AG in February 2009 and was fully subscribed by Deutsche Bank AG. Th e bond will be exercised through the transfer of 60 million Deutsche Postbank AG shares. As at 31 December 2010, the non-current liability amounted to around € 2.6 billion plus accrued interest expense. In a third tranche, Deutsche Post AG and Deutsche Bank AG have agreed on options for the possible sale / purchase of a further 12.1 % of the Postbank shares. Th e exercise period for the options commences on the fi rst working day aft er the exercise of the mandatory exchangeable bond and ends in February 2013. Th e options are reported under non-current fi nancial assets and non-current fi nancial liabilities. Deutsche Bank AG provided collateral in the amount of around € 1.2 billion for the purchase price of the remaining 12.1 % of Postbank shares, which is recognised in non-current fi nancial liabilities along with the interest expense.

Joint ventures

Th e following table provides information about the balance sheet and income statement items attributable to the signifi cant joint ventures included in the consolidated fi nancial statements:

As at 31 December

€ m
20091) 20101)
balance sheet
Intangible assets 82 97
Property, plant and equipment 24 20
Receivables and other assets 50 64
Cash and cash equivalents 11 16
Trade payables, other liabilities 50 68
Provisions 4 12
Financial liabilities 62 63
income statement
Revenue2) 211 260
Profi t from operating activities (ebit) 8 13

1) Proportionate single-entity fi nancial statement data.

2) Revenue excluding intra-group revenue.

Th e consolidated joint ventures relate primarily to Express Couriers Ltd., New Zealand; Express Couriers Australia Pty Ltd., Australia; AeroLogic GmbH, Germany; and Bahwan Exel LLC, Oman.

3 Signifi cant transactions

Eff ective 1 January 2010, the IASB clarifi ed the scope exemption in IAS 39.2 (g) with regard to the maturity of transactions related to the sale of shares required for settlement. Forward transactions no longer fall under the exemption provided by IAS 39.2 (g) if it is clear upon the conclusion of a contract that the settlement of such transactions exceeds the time required. For the presentation of the planned Postbank sale, this means that the forward transaction embedded in the mandatory exchangeable bond, which was previously not recognised, must now be recognised. Th e forward transaction was recognised in profi t or loss as at 1 January 2010 at its fair value of € 1,453 million. Th e value of the forward trans action increased to € 1,653 million as at 31 December 2010. Changes in this fair value at the subsequent reporting dates may continue to aff ect net fi nance costs /net fi nancial income; Note 18. Further details on the accounting treatment of the investment in Deutsche Postbank AG in fi nancial year 2010 can be found in Notes 46, 50.

4 New developments in international accounting under the ifrs s Th e following Standards, changes to Standards and Interpretations are required to be applied on or aft er 1 January 2010:

Signifi cance
ifrs 3 (Business Combinations) and ias 27
(Consolidated and Separate Financial Statements) relevant
Improvements to ifrs s (2009) relevant
ias 39 (Financial Instruments: Recognition and Measurement) relevant
ifrs 1 (First-time Adoption of International Financial Reporting
Standards) (Amendment) irrelevant
ifrs 2 (Share-based Payment) irrelevant
ifrs for Small and Medium-sized Enterprises (ifrs for sme s) irrelevant
ifric 12 (Service Concession Arrangements) irrelevant
ifric 15 (Agreements for the Construction of Real Estate) irrelevant
ifric 17 (Distributions of Non-cash Assets to Owners) irrelevant
ifric 18 (Transfers of Assets from Customers) irrelevant

Th e revised versions of IFRS 3 (Business Combinations) and IAS 27 (Consolidated and Separate Financial Statements) contain the following key changes: an option is introduced in the case of accounting for acquisitions of less than 100 % of the shares of an entity. Th is allows non-controlling interests to be measured either at their fair value (full goodwill method) or at the fair value of the proportionate net assets identifi ed. Once control is acquired, acquisition- related costs are no longer capitalised, but recognised in full as expenses. In addition, increases in majority interests and partial disposals of shares where control is retained are accounted for as equity transactions with owners, and gains or losses are not recognised. In this case, transaction costs must also be recognised exclusively in other comprehensive income. Th e revision of the Standard also amended the treatment of contingent consideration to the extent that it is now recognised at fair value at the date of initial consolidation regardless of its likelihood of occurrence. Application of the amendments is mandatory for business combinations in fi nancial years beginning on or aft er 1 July 2009. Since fi nancial year 2010, business combinations have been treated in accordance with the two amended Standards, with a corresponding eff ect on the consolidated fi nancial statements. In this context, the corresponding provisions of IAS 7 (Statement of Cash Flows) were also amended; Note 5.

As a result of amendments contained in the Annual Improvements to IFRS s that became eff ective as at 1 January 2010, the clarifi cation of the scope exemption in IAS 39.2 (g) in particular had a signifi cant eff ect on Deutsche Post DHL's consolidated fi nan cial statements. Th e forward transaction (planned sale of Postbank shares) embedded in the mandatory exchangeable bond was recognised in profi t or loss eff ective 1 January 2010 and will be measured at fair value in subsequent periods, as the maturity of transactions related to the sale of Postbank shares required for settlement exceeds the time required; Note 3.

On 31 July 2008, amendments to IAS 39 (Financial Instruments: Recognition and Measurement) entitled Eligible Hedged Items were issued. Amongst other things, the amendments clarify how option contracts that are used as hedging instruments must be accounted for in order to be classifi ed as highly eff ective during eff ectiveness testing. Th e amendments must be applied retrospectively for annual periods beginning on or aft er 1 July 2009. Th e eff ects on the consolidated fi nancial statements are insignifi cant.

New accounting pronouncements adopted by the eu required to be applied in future

Th e following Standards, changes to Standards and Interpretations have already been endorsed by the European Union. However, they will only be required to be applied in the future.

Required
to be applied
for fi nancial
years beginning
on or after Signifi cance
Early application
of partial exemp
ias 24 (Related Party Disclosures) 1 January 2011 tion; relevant
ifric 19 (Extinguishing Financial Liabilities
with Equity Instruments)
ifric 14 (Prepayments of a Minimum Funding
1 July 2010 relevant
Requirement) 1 January 2011 relevant
ias 32 (Financial Instruments: Presentation) 1 February 2010 irrelevant

On 4 November 2009, the IASB issued the revised Standard IAS 24 (Related Party Disclosures). Th e amendments primarily comprise a modifi ed defi nition of the term "related party" and the introduction of a partial exemption from the disclosure requirements for government-related entities. In addition, the amendments make clear that executory contracts are also reportable transactions. Th e revised version of IAS 24 is required to be applied for the fi rst time for fi nancial years beginning on or aft er 1 January 2011. Earlier application is permitted, either of the whole Standard or of the partial exemption for government-related entities. Th e amendment results in additional disclosure requirements. Deutsche Post DHL applied the partial exemption early as at 31 Decem ber 2010.

IFRIC 19 (Extinguishing Financial Liabilities with Equity Instruments) clarifi es how to account for equity instruments if an entity renegotiates the terms of a fi nancial liability and issues equity instruments to fully or partially extinguish the fi nancial liability. Th e guidance is required to be applied for fi nancial years beginning on or aft er 1 July 2010. Th e eff ects on the consolidated fi nancial statements are insignifi cant.

Th e amendments to IFRIC 14 (Prepayments of a Minimum Funding Requirement) are relevant if a pension plan provides for a minimum funding requirement and the entity makes prepayments towards this. In comparison with the existing rules, the economic benefi t of prepayments by an entity that reduce future contributions due to the minimum funding requirement is recognised as an asset. Th e amendments are required to be applied from the beginning of the earliest comparative period presented in the fi rst fi nancial statements in which the entity applies this Interpretation. Adjustments resulting from the application of the amendments must be recognised in retained earnings in the opening balance sheet for this comparative period. Th e amendments are required to be applied for fi nancial years beginning on or aft er 1 January 2011. Voluntary earlier application is permitted. Th e application of the amended Interpretation will have no eff ect on the consolidated fi nan cial statements.

On 8 October 2009, the IASB issued an amendment to IAS 32 (Financial Instruments: Presentation) on the classifi cation of rights issues. Th is supplements IAS 32 to the eff ect that rights, options and warrants on a fi xed number of the entity's own equity instruments for a fi xed amount of any currency are equity instruments if they are off ered pro rata to all existing owners of the same class of equity instruments. Th e amendment is required to be applied for fi nancial years beginning on or aft er 1 February 2010. Earlier application is permitted. Th e amendments have no eff ects on the consolidated fi nancial statements.

New accounting requirements not yet adopted by the eu (endorsement procedure)

Th e IASB and the IFRIC issued further Standards and Interpretations in fi nancial year 2010 and in previous years whose application is not yet mandatory for fi nancial year 2010. Th e application of these IFRS s is dependent on their adoption by the EU.

Required
to be applied
for fi nancial
Issue date years beginning
on or after
Signifi cance
ifrs 9 (Financial Instruments) 12 November 2009 1 January 2013 under review
ifrs 7 (Financial Instruments:
Disclosures) (Amendments)
7 October 2010 1 July 2011 under review
Improvements to ifrs s (2010) 6 May 2010 1 July 2010 under review

On 12 November 2009, the IASB issued IFRS 9 (Financial Instruments), the objective of which is to lay down principles for the classifi cation and measurement of fi nancial instruments. IFRS 9 initially introduces new guidance for the classifi cation and measurement of fi nancial assets. Additional guidance on the recognition, classifi cation and measurement of liabilities was issued by the IASB on 28 November 2010. Th e exposure draft s on Amortised Cost and Impairment dated 5 November 2009 and Hedge Accounting dated 9 December 2010 are currently being discussed with the aim of including both draft s in IFRS 9 following fi nal discussion and hence of replacing IAS 39. Th is guidance is required to be applied retrospectively for the fi rst time for fi nancial years beginning on or aft er 1 January 2013. Earlier application is permitted. Th e EU has not yet decided whether to endorse this Standard. Th e corresponding eff ects on the Group of the parts of IFRS 9 that have already been issued are being assessed.

On 7 October 2010, the IASB issued amendments to IFRS 7 (Financial Instruments: Disclosures). Th ese relate to disclosure requirements in connection with transfers of fi nancial assets. Th e amendment of this Standard will lead to extensive disclosures on rights and obligations that may be retained or assumed in a transaction. Th e amendments to IFRS 7 are required to be applied for fi nancial years beginning on or aft er 1 July 2011. No comparative fi gures are necessary in the fi rst year of application. Th e eff ects on the Group are currently being assessed.

On 6 May 2010, the IASB issued its minor annual Improvements to IFRS s. A large proportion of the changes are required to be applied retrospectively for the fi rst time for fi nancial years beginning on or aft er 1 January 2011. However, the following amendment to IFRS 3 (Business Combinations) is required to be applied for fi nancial years beginning on or aft er 1 July 2010, although voluntary earlier application is permitted. Th e revision of IFRS 3 (Business Combinations) signifi cantly amended the treatment of contingent consideration to the extent that this is now recognised at fair value at the date of initial consolidation regardless of its likelihood of occurrence. For this reason, contingent consideration is no longer exempted from the scope of IFRS 7 (Finan cial Instruments: Disclosures), IAS 32 (Financial Instruments: Presentation) and IAS 39 (Financial Instruments: Recognition and Measurement). However, in order to clarify that these IFRS s are not applicable to contingent purchase price payments in business combinations whose acquisition date is before the initial application date of the revised IFRS 3, the rules governing the eff ective date of the amendments resulting from the revision of IFRS 3 were adjusted to this eff ect. In addition, the transitional provisions in IFRS 3 were extended to include the accounting requirements in the superseded IFRS 3 that remain applicable to these contingent purchase price payments. Overall, therefore, the amendments clarify that the new rules on contingent consideration in the revised IFRS 3 are not required to be applied retrospectively to legacy cases. Th e EU has not yet endorsed the amendments.

5 Adjustment of prior-period amounts

Cash fl ow statement

In connection with the amendments to IAS 27 and IFRS 3 eff ective 1 January 2010 and required to be applied prospectively, IAS 7 was also amended with regard to the presentation of proceeds from disposals of non-current assets or cash paid to acquire noncurrent assets (in this case: subsidiaries and other companies) in the cash fl ow statement. However, the IAS 7 amendment is required to be applied retrospectively. Th e prior-year fi gures were adjusted accordingly.

Adjustment of the cash fl ow statement

€ m 2009 Adjustments 2009
adjusted
Net cash used in investing activities
Cash paid to acquire non-current
assets
Subsidiaries and other business units – 53 12 – 41
Net cash from fi nancing activities
Cash paid for transactions
with non-controlling interests
0 –12 –12

6 Currency translation

Th e fi nancial statements of consolidated companies prepared in foreign currencies are translated into euros (€) in accordance with IAS 21 using the functional currency method. Th e functional currency of foreign companies is determined by the primary economic environment in which they mainly generate and use cash. Within the Group, the functional currency is predominantly the local currency. In the consolidated fi nancial statements, assets and liabilities are therefore translated at the closing rates, whilst periodic income and expenses are generally translated at the monthly closing rates. Th e resulting currency translation diff erences are recognised in other comprehensive income. In fi nancial year 2010, currency translation diff erences amounting to € 533 million (previous year: € 182 million) were recognised in other comprehensive income (see the statement of comprehensive income and statement of changes in equity).

Goodwill arising from business combinations aft er 1 January 2005 is treated as an asset of the acquired company and therefore carried in the functional currency of the acquired company.

Th e exchange rates for the currencies that are signifi cant for the Group were as follows:

Closing rates Average rates
Currency Country 2009
EUR 1 =
2010
EUR 1 =
2009
EUR 1 =
2010
EUR 1 =
usd usa 1.44 1.34 1.40 1.32
chf Switzerland 1.48 1.25 1.51 1.37
gbp United Kingdom 0.89 0.86 0.89 0.86
sek Sweden 10.27 8.97 10.59 9.49

Th e carrying amounts of non-monetary assets recognised at consolidated companies operating in hyperinfl ationary economies are generally indexed in accordance with IAS 29 and thus refl ect the current purchasing power at the balance sheet date.

In accordance with IAS 21, receivables and liabilities in the fi nancial statements of consolidated companies that have been prepared in local currencies are translated at the closing rate as at the balance sheet date. Currency translation diff erences are recognised in other operating income and expenses in the income statement. In fi nancial year 2010, income of € 197 million (previous year: € 161 million) and expenses of € 195 million (previous year: € 163 million) resulted from currency translation diff erences. In contrast, currency translation diff erences relating to net investments in a foreign operation are recognised in other comprehensive income.

7 Accounting policies

Th e consolidated fi nancial statements are prepared on the basis of historical cost, with the exception of specifi c fi nancial instruments to be recognised at their fair value.

Revenue and expense recognition

Deutsche Post DHL's normal business operations consist of the provision of logistics services. All income relating to normal business operations is recognised as revenue in the income statement. All other income is reported as other operating income. Revenue and other operating income is generally recognised when services are rendered, the amount of revenue and income can be reliably measured and in all probability the economic benefi ts from the transactions will fl ow to the Group. Operating expenses are recognised in income when the service is utilised or when the expenses are incurred.

Intangible assets

Intangible assets are measured at amortised cost. Intangible assets comprise internally generated and purchased intangible assets and purchased goodwill.

Internally generated intangible assets are capitalised at cost if it is probable that their production will generate an infl ow of future economic benefi ts and the costs can be reliably measured. In the Group, this concerns internally developed soft ware. If the criteria for capitalisation are not met, the expenses are recognised immediately in income in the year in which they are incurred. In addition to direct costs, the production cost of internally developed soft ware includes an appropriate share of allocable production overhead costs. Any borrowing costs incurred for qualifying assets are included in the production cost. Value added tax arising in conjunction with the acquisition or production of intangible assets is included in the cost if it cannot be deducted as input tax. Capitalised soft ware is amortised using the straight-line method over useful lives of between two to fi ve years.

Intangible assets are amortised using the straight-line method over their useful lives. Licences are amortised over the term of the licence agreement. Capitalised customer relationships are amortised using the straight-line method over a period of fi ve to 18 years. Impairment losses are recognised in accordance with the principles described in the section headed Impairment.

Intangible assets with indefi nite useful lives (e. g., brand names) are not amortised but are tested for impairment annually or whenever there are indications of impairment. Impairment testing is carried out in accordance with the principles described in the section headed Impairment.

Property, plant and equipment

Property, plant and equipment is carried at cost, reduced by accumulated depreciation and valuation allowances. In addition to direct costs, production cost includes an appropriate share of allocable production overhead costs. Borrowing costs that can be allocated directly to the purchase, construction or manufacture of property, plant and equipment are capitalised. Value added tax arising in conjunction with the acquisition or production of items of property, plant or equipment is included in the cost if it cannot be deducted as input tax. Depreciation is generally charged using the straight-line method. Th e Group uses the estimated useful lives indicated below for depreciation. If there are indications of impairment, the principles described in the section headed Impairment are applied.

Useful lives

years
2009 2010
Buildings 5 to 50 5 to 50
Technical equipment and machinery 3 to 10 3 to 10
Passenger vehicles 4 to 6 4 to 6
Trucks 5 to 8 5 to 8
Aircraft 15 to 20 15 to 20
Other vehicles 3 to 8 3 to 8
it systems 3 to 8 3 to 8
Other operating and offi ce equipment 3 to 10 3 to 10

Impairment

At each balance sheet date, the carrying amounts of intangible assets, property, plant and equipment and investment property are reviewed for indications of impairment. If there are any such indications, an impairment test must be carried out. Th is is done by determining the recoverable amount of the relevant asset and comparing it with the carrying amount.

In accordance with IAS 36, the recoverable amount is the asset's fair value less costs to sell or its value in use, whichever is higher. Th e value in use is the present value of the pre-tax cash fl ows expected to be derived from the asset in future. Th e discount rate used is a pre-tax rate of interest refl ecting current market conditions. If the recoverable amount cannot be determined for an individual asset, the recoverable amount is determined for the smallest identifi able group of assets to which the asset in question can be allocated and which generates independent cash fl ows (cash generating unit – CGU). If the recoverable amount of an asset is lower than its carrying amount, an impairment loss is recognised immediately in respect of the asset. If, aft er an impairment loss has been recognised, a higher recoverable amount is determined for the asset or the CGU at a later date, the impairment loss is reversed up to a carrying amount that does not exceed the recoverable amount. Th e increased carrying amount attributable to the reversal of the impairment loss is limited to the carrying amount that would have been determined (net of amortisation or depreciation) if no impairment loss had been recognised in the past. Th e reversal of the impairment loss is recognised in the income statement. Impairment losses recognised in respect of goodwill may not be reversed.

Since January 2005, goodwill has been accounted for using the impairment-only approach in accordance with IFRS 3. Th is stipulates that goodwill must be subsequently measured at cost, less any cumulative adjustments from impairment losses. Purchased goodwill is therefore no longer amortised and instead is tested for impairment annually in accordance with IAS 36, regardless of whether any indication of possible impairment exists, as in the case of intangible assets with an indefi nite useful life. In addition, the obligation remains to conduct an impairment test if there is any indication of impairment. Goodwill resulting from company acquisitions is allocated to the identifi able groups of assets (CGU or groups of CGU s) that are expected to benefi t from the synergies of the acquisition. Th ese groups represent the lowest reporting level at which the goodwill is monitored for internal management purposes. Th e carrying amount of a CGU to which goodwill has been allocated is tested for impairment annually and whenever there is an indication that the unit may be impaired. Where impairment losses are recognised in connection with a CGU to which goodwill has been allocated, the existing carrying amount of the goodwill is reduced fi rst. If the amount of the impairment loss exceeds the carrying amount of the goodwill, the diff erence is allocated to the remaining non-current assets in the CGU.

Finance leases

A lease fi nancing transaction is an agreement in which the lessor conveys to the lessee the right to use an asset for a specifi ed period in return for a payment or a number of payments. In accordance with IAS 17, benefi cial ownership of leased assets is attributed to the lessee if the lessee bears substantially all risks and rewards incident to ownership of the leased asset. To the extent that benefi cial ownership is attributable to the Group as the lessee, the asset is capitalised at the date on which use starts, either at fair value or at the present value of the minimum lease payments if this is less than the fair value. A lease liability in the same amount is recognised under non-current liabilities. Th e lease is measured subsequently at amortised cost using the eff ective interest method. Th e depreciation methods and estimated useful lives correspond to those of comparable purchased assets.

Operating leases

For operating leases, the Group reports the leased asset at amortised cost as an asset under property, plant and equipment where it is the lessor. Th e lease payments recognised in the period are shown under other operating income. Where the Group is the lessee, the lease payments made are recognised as lease expense under materials expense. Lease expenses and income are recognised using the straight-line method.

Investments in associates

Investments in associates are accounted for using the equity method in accordance with IAS 28 (Investments in Associates). Based on the cost of acquisition at the time of purchase of the invest ments, the carrying amount of the investment is increased or reduced annually to refl ect the share of earnings, dividends distributed and other changes in the equity of the associates attributable to the investments of Deutsche Post AG or its consolidated subsidiaries. Th e goodwill contained in the carrying amounts of the invest ments is accounted for in accordance with IFRS 3. Investments in companies accounted for using the equity method are impaired if the recoverable amount falls below the carrying amount.

Financial instruments

A fi nancial instrument is any contract that gives rise to a fi nan cial asset of one entity and a fi nancial liability or equity instrument of another entity. Financial assets include in particular cash and cash equivalents, trade receivables, originated loans and receivables, and derivative fi nancial assets held for trading. Financial liabilities include contractual obligations to deliver cash or another fi nancial asset to another entity. Th ese mainly comprise trade payables, liabilities to banks, liabilities arising from bonds and fi nance leases, and derivative fi nancial liabilities.

Fair value option

Th e Group applied the fair value option for the fi rst time for fi nancial year 2006. Under this option, fi nancial assets or fi nancial liabilities may be measured at fair value through profi t or loss on initial recognition if this eliminates or signifi cantly reduces a measurement or recognition inconsistency (accounting mismatch). Th e Group makes use of the option in order to avoid accounting mismatches.

Financial assets

Financial assets are accounted for in accordance with the provisions of IAS 39, which distinguishes between four categories of fi nancial instruments.

available-for-sale financial assets

Th ese fi nancial instruments are non-derivative fi nancial assets and are carried at their fair value, where this can be measured reliably. If a fair value cannot be determined, they are carried at cost. Changes in fair value between reporting dates are generally recognised in other comprehensive income (revaluation reserve). Th e reserve is reversed to income either upon disposal or if the fair value falls below cost more than temporarily. If, at a subsequent balance sheet date, the fair value of a debt instrument has increased objectively as a result of events occurring aft er the impairment loss was recognised, the impairment loss is reversed in the appropriate amount. Impairment losses recognised in respect of equity instruments may not be reversed to income. If equity instruments are recognised at fair value, any reversals must be recognised in other comprehensive income. No reversals may be made in the case of equity instruments that were recognised at cost. Available-for-sale fi nancial instruments are allocated to non-current assets unless the intention is to dispose of them within 12 months of the balance sheet date. In particular, investments in unconsolidated subsidiaries, marketable securities and other equity investments are reported in this category.

held-to-maturity financial assets

Financial instruments are assigned to this category if there is an intention to hold the instrument to maturity and the economic conditions for doing so are met. Th ese fi nancial instruments are non-derivative fi nancial assets that are measured at amortised cost using the eff ective interest method.

loans and receivables

Th ese are non-derivative fi nancial assets with fi xed or determinable payments that are not quoted on an active market. Unless held for trading, they are recognised at cost or amortised cost at the balance sheet date. Th e carrying amounts of money market receivables correspond approximately to their fair values due to their short maturity. Loans and receivables are considered current assets if they mature not more than 12 months aft er the balance sheet date; otherwise, they are recognised as non-current assets. If the recoverability of receivables is in doubt, they are recognised at amortised cost, less appropriate specifi c or collective valuation allowances. A write-down on trade receivables is recognised if there are objective indications that the amount of the outstanding receivable cannot be collected in full. Th e write-down is recognised in the income statement via a valuation account.

financial assets at fair value through profit or loss

All fi nancial instruments held for trading and derivatives that do not satisfy the criteria for hedge accounting are assigned to this category. Th ey are generally measured at fair value. All changes in fair value are recognised in income. All fi nancial instruments in this category are accounted for at the trade date. Assets in this category are recognised as current assets if they are either held for trading or will likely be realised within 12 months of the balance sheet date.

To avoid variations in net profi t resulting from changes in the fair value of derivative fi nancial instruments, hedge accounting is applied where possible and economically useful. Gains and losses from the derivative and the related hedged item are recognised in income simultaneously. Depending on the hedged item and the risk to be hedged, the Group uses fair value hedges and cash fl ow hedges.

Th e carrying amounts of fi nancial assets not carried at fair value through profi t or loss are tested for impairment at each balance sheet date and whenever there are indications of impairment. Th e amount of any impairment loss is determined by comparing the carrying amount and the fair value. If there are objective indications of impairment, an impairment loss is recognised in the income statement under other operating expenses or net fi nance costs /net fi nancial income. Impairment losses are reversed if there are objective reasons arising aft er the balance sheet date indicating that the reasons for impairment no longer exist. Th e increased carry ing amount resulting from the reversal of the impairment loss may not exceed the carrying amount that would have been determined (net of amortisation or depreciation) if the impairment loss had not been recognised.

Impairment losses are recognised within the Group if the debtor is experiencing signifi cant fi nancial diffi culties, it is highly probable that the debtor will be the subject of bankruptcy proceedings, there are material changes in the issuer's technological, economic, legal or market environment, or the fair value of a fi nancial instrument falls below its amortised cost for a prolonged period.

A fair value hedge hedges the fair value of recognised assets and liabilities. Changes in the fair value of both the derivatives and the hedged item are recognised in income simultaneously.

A cash fl ow hedge hedges the fl uctuations in future cash fl ows from recognised assets and liabilities (in the case of interest rate risks), highly probable forecast transactions as well as unrecognised fi rm commitments that entail a currency risk. Th e eff ective portion of a cash fl ow hedge is recognised in the hedging reserve in equity. Ineff ective portions resulting from changes in the fair value of the hedging instrument are recognised directly in income. Th e gains and losses generated by the hedging transactions are initially recognised in equity and are then reclassifi ed to profi t or loss in the period in which the asset acquired or liability assumed aff ects profi t or loss. If a hedge of a fi rm commitment subsequently results in the recognition of a non-fi nancial asset, the gains and losses recognised directly in equity are included in the initial carrying amount of the asset (basis adjustment).

Net investment hedges in foreign entities are treated in the same way as cash fl ow hedges. Th e gain or loss from the eff ective portion of the hedge is recognised in other comprehensive income, whilst the gain or loss attributable to the ineff ective portion is recognised directly in income. Th e gains or losses recognised in other comprehensive income remain there until the disposal or partial disposal of the net investment. Detailed information on hedging transactions can be found in Note 50.2.

Regular way purchases and sales of fi nancial assets are recognised at the settlement date, with the exception of held-fortrading instruments, particularly derivatives. A fi nancial asset is derecognised if the rights to receive the cash fl ows from the asset have expired. Upon transfer of a fi nancial asset, a review is made under the requirements of IAS 39 governing disposal as to whether the asset should be derecognised. A disposal gain / loss arises upon disposal. Th e remeasurement gains / losses recognised in other comprehensive income in prior periods must be reversed as at the disposal date. Financial liabilities are derecognised if the payment obligations arising from them have expired.

Investment property

In accordance with IAS 40, investment property is property held to earn rentals or for capital appreciation or both, rather than for use in the supply of services, for administrative purposes, or for sale in the normal course of the company's business. It is measured in accordance with the cost model. Depreciable investment property is depreciated over a period of between 5 and 50 years. Th e fair value is determined on the basis of expert opinions. Impairment losses are recognised in accordance with the principles described under the section headed Impairment.

Inventories

Inventories are assets that are held for sale in the ordinary course of business, are in the process of production, or are consumed in the production process or in the rendering of services. Th ey are measured at the lower of cost or net realisable value. Valuation allowances are charged for obsolete inventories and slow-moving goods.

Government grants

In accordance with IAS 20, government grants are recognised at their fair value only when there is reasonable assurance that the conditions attaching to them will be complied with and that the grants will be received. Th e grants are reported in the income statement and are generally recognised as income over the periods in which the costs they are intended to compensate are incurred. Where the grants relate to the purchase or production of assets, they are reported as deferred income and recognised in the income statement over the useful lives of the assets.

Assets held for sale and liabilities associated with assets held for sale

Assets held for sale are assets available for sale in their present condition and whose sale is highly probable. Th e sale must be expected to qualify for recognition as a completed sale within one year of the date of classifi cation. Assets held for sale may consist of individual non-current assets, groups of assets (disposal groups), or components of an entity (discontinued operations). Liabilities intended to be disposed of together with the assets in a single transaction form part of the disposal group or discontinued operation and are also reported separately as liabilities associated with assets held for sale. Assets held for sale are no longer depreciated or amortised, but are recognised at the lower of their fair value less costs to sell and the carrying amount. Gains and losses arising from the remeasurement of individual non-current assets or disposal groups classifi ed as held for sale are reported in profi t or loss from continuing operations until the fi nal date of disposal. Gains and losses arising from the measurement to fair value less costs to sell of discontinued operations classifi ed as held for sale are reported in profi t or loss from discontinued operations. Th is also applies to the profi t or loss from operations and the gain or loss on disposal of these components of an entity.

Cash and cash equivalents

Cash and cash equivalents comprise cash, demand deposits and other short-term liquid fi nancial assets with an original maturity of up to three months and are carried at their principal amount. Overdraft facilities used are recognised in the balance sheet as amounts due to banks.

Share-based payment

Assumptions regarding the price of Deutsche Post AG's shares and assumptions regarding employee fl uctuation are taken into account when measuring the value of share-based payments for executives (Share Matching Scheme, SMS), which are required to be accounted for as equity-settled share-based payment transactions pursuant to IFRS 2. Assumptions are also made regarding the conversion behaviour of executives with respect to their relevant bonus portion. Share-based payment arrangements are entered into each year, with 1 January of the respective year being the grant date for that year's tranche. All assumptions are reviewed on a quarterly basis. Th e resulting staff costs are recognised pro rata in profi t or loss to refl ect the services rendered as consideration during the vesting period (lock-up period). Obligations that in future are settled by issuing shares in Deutsche Post AG and do not provide the executives with a choice of settlement are recognised in equity pursuant to IFRS 2.

Stock appreciation rights issued to members of the Board of Management and executives are measured on the basis of an option pricing model in accordance with IFRS 2. Th e stock appreciation rights are measured on each reporting date and on the settlement date. Th e amount determined for stock appreciation rights that will probably be exercised is recognised pro rata in income under staff costs to refl ect the services rendered as consideration during the vesting period (lock-up period). A provision is recognised for the same amount.

Pension obligations

In a number of countries, the Group maintains defi ned benefi t pension plans based on the pensionable compensation and length of service of employees. Th ese pension plans are funded via external plan assets and provisions for pensions and similar obliga tions. Pension obligations are measured using the projected unit credit method prescribed by IAS 19 for defi ned benefi t plans. Th is involves making certain actuarial assumptions. In accordance with IAS 19.92, actuarial gains and losses are recognised only to the extent that they exceed the greater of 10 % of the present value of the obligations or of the fair value of plan assets (10 % corridor). Th e excess is allocated over the expected remaining working lives of the active employees and recognised in income. Th e interest expense and expected return on plan assets components of the pension expense have been reported under net fi nance costs / net fi nancial income; the other components are reported under staff costs.

Th e Group also contributes to a number of defi ned contribution pension plans. Contributions to these pension plans are recognised as staff costs.

pension plans for civil servant employees in germany

Deutsche Post AG pays contributions to defi ned contribution plans for civil servants in accordance with statutory provisions.

Under the provisions of the Gesetz zum Personalrecht der Beschäft igten der früheren Deutschen Bundespost ( PostPersRG – Deutsche Bundespost former employees act), introduced as article 4 of the Gesetz zur Neuordnung des Postwesens und der Tele kommunikation (PTNeuOG – German posts and telecommunications reorganisation act), Deutsche Post AG makes benefi t and assistance payments from a special pension fund for postal civil servants operated jointly by the Deutsche Bundespost successor companies, the Bundes-Pensions-Service für Post und Telekommunikation e. V. (BPS-PT), to retired employees or their surviving dependants who are entitled to benefi ts on the basis of a civil service appointment. Th e amount of Deutsche Post AG's payment obligations is governed by section 16 of the PostPersRG. Since 2000, this Act has obliged Deutsche Post AG to pay into this special pension fund for postal civil servants an annual contribution of 33 % of the gross compensation of its active civil servants and the notional gross compensation of civil servants on leave of absence who are eligible for a pension.

In the year under review, expenses resulting from Deutsche Post AG's contributions to the BPS-PT amounted to € 541 million (previous year: € 559 million).

Under section 16 of the PostPersRG, the federal government takes appropriate measures to make good the diff erence between the current payment obligations of the special pension fund for postal civil servants on the one hand, and the funding companies' current contributions or other return on assets on the other, and guarantees that the special pension fund for postal civil servants is able at all times to meet the obligations it has assumed in respect of its funding companies. Insofar as the federal government makes payments to the special pension fund for postal civil servants under the terms of this guarantee, it cannot claim reimbursement from Deutsche Post AG.

pension plans for hourly workers and salaried employees

Th e obligations under defi ned benefi t pension plans for the Group's hourly workers and salaried employees relate primarily to pension obligations in Germany and signifi cant funded obligations in the UK, the Netherlands, Switzerland and the USA. Th ere are various commitments to individual groups of employees. Th e commitments usually depend on length of service and fi nal salary (e. g., the UK), are based on the amount of contributions paid (e. g., Switzerland), or take the form of a fl at-rate contribution system (e. g., Germany).

A large proportion of the defi ned benefi t obligations in Germany relate to Deutsche Post AG. Deutsche Post AG established Deutsche Post Pensionsfonds AG on 30 December 2009. Pension obligations of Deutsche Post AG were transferred to this fund along with € 650 million worth of assets. Th is measure did not change either the amount of the total obligation or the funded status at Deutsche Post AG.

In the USA, existing defi ned benefi t pension plans were closed as at 31 December 2009 and converted to defi ned contribution pension plans for service periods as from 2010.

In 2010, employer contributions totalling € 237 million were paid in respect of defi ned contribution pension plans for the Group's hourly workers and salaried employees (previous year: € 189 million).

Other provisions

Other provisions are recognised for all legal or constructive obligations to third parties existing at the balance sheet date that have arisen as a result of past events, that are expected to result in an outfl ow of future economic benefi ts and whose amount can be measured reliably. Th ey represent uncertain obligations that are carried at the best estimate of the expenditure required to settle the obligation. Provisions with more than one year to maturity are discounted at market rates of interest that refl ect the risk, region and time to settlement of the obligation. Th e discount rates used in the fi nancial year were between 0.5 % and 11.5 % (previous year: 1 % to 12.75 %).

Provisions for restructurings are only established in accordance with the above-mentioned criteria for recognition if a detailed, formal restructuring plan has been drawn up and communicated to those aff ected.

Th e technical reserves (insurance) consist mainly of outstanding loss reserves and IBNR (incurred but not reported claims) reserves. Outstanding loss reserves represent estimates of ultimate obligations in respect of actual claims or known incidents expected to give rise to claims, which have been reported to the company but which have yet to be fi nalised and presented for payment. Outstanding loss reserves are based on individual claim valuations carried out by the company or its ceding insurers. IBNR reserves represent estimates of ultimate obligations in respect of incidents taking place on or before the balance sheet date that have not been reported to the company but will nonetheless give rise to claims in the future. Such reserves also include provisions for potential errors in settling outstanding loss reserves. Th e company carries out its own assessment of ultimate loss liabilities using actuarial methods and also commissions an independent actuarial study of these each year in order to verify the reasonableness of its estimates.

Financial liabilities

On initial recognition, fi nancial liabilities are carried at fair value less transaction costs. Th e price determined on a price- effi cient and liquid market or a fair value determined using the treasury risk management system deployed within the Group is taken as the fair value. In subsequent periods the fi nancial liabilities are measured at amortised cost. Any diff erences between the amount received and the amount repayable are recognised in income over the term of the loan using the eff ective interest method.

Liabilities

Trade payables and other liabilities are carried at amortised cost. Th e fair value of the liabilities corresponds more or less to their carrying amount.

Deferred taxes

In accordance with IAS 12, deferred taxes are recognised for temporary diff erences between the carrying amounts in the IFRS fi nancial statements and the tax accounts of the individual entities. Deferred tax assets also include tax reduction claims which arise from the expected future utilisation of existing tax loss carryforwards and which are likely to be realised. In compliance with IAS 12.24 (b) and IAS 12.15 (b), deferred tax assets or liabilities were only recognised for temporary diff erences between the carrying amounts in the IFRS fi nancial statements and in the tax accounts of Deutsche Post AG where the diff erences arose aft er 1 January 1995. No deferred tax assets or liabilities are recognised for temporary diff erences resulting from initial diff erences in the opening tax accounts of Deutsche Post AG as at 1 January 1995. Further details on deferred taxes from tax loss carryforwards can be found in Note 19.

In accordance with IAS 12, deferred tax assets and liabilities are calculated using the tax rates applicable in the individual countries at the balance sheet date or announced for the time when the deferred tax assets and liabilities are realised. Th e tax rate of 29.8 % applied to German Group companies comprises the corporation tax rate plus the solidarity surcharge, as well as a municipal trade tax rate that is calculated as the average of the diff erent municipal trade tax rates. Foreign Group companies use their individual income tax rates to calculate deferred tax items. Th e income tax rates applied for foreign companies amount to up to 41 %.

Income taxes

Income tax assets and liabilities are measured at the amounts for which repayments from or payments to the tax authorities are expected to be received or made.

Contingent liabilities

Contingent liabilities represent possible obligations whose existence will be confi rmed only by the occurrence or non- occurrence of one or more uncertain future events not wholly within the control of the enterprise. Contingent liabilities also include certain obligations that will probably not lead to an outfl ow of resources embodying economic benefi ts, or where the amount of the outfl ow of resources embodying economic benefi ts cannot be measured with suffi cient reliability. In accordance with IAS 37, contingent liabilities are not recognised as liabilities; see Note 51.

8 Exercise of judgement in applying the accounting policies

Th e preparation of IFRS-compliant consolidated fi nancial statements requires the exercise of judgement by management. All estimates are reassessed on an ongoing basis and are based on historical experience and expectations with regard to future events that appear reasonable under the given circumstances. For example, this applies to assets held for sale. In this case, it must be determined whether the assets are available for sale in their present condition and whether their sale is highly probable. If this is the case, the assets and the associated liabilities are reported and measured as assets held for sale and liabilities associated with assets held for sale.

Estimates and assessments made by management

Th e preparation of the consolidated fi nancial statements in accordance with IFRS s requires assumptions and estimates to be made that aff ect the amounts of the assets and liabilities included in the balance sheet, the amounts of income and expenses, and the disclosures relating to contingent liabilities.

Amongst other things, these assumptions relate to the recognition and measurement of provisions. When determining the provisions for pensions and similar obligations, the discount rate used is an important factor that has to be estimated. An increase or a reduction of one percentage point in the discount rate used would result in a reduction or increase of around € 930 million in the pension obligations of pension plans in Germany. A similar change in the discount rate used to measure the pension obligations of the Group companies in the UK would result in a reduction or increase of around € 490 million. Since actuarial gains and losses are only recognised if they exceed 10 % of the higher of the defi ned benefi t obligation and the fair value of the plan assets, changes in the discount rate used for the Group's benefi t plans generally have little or no eff ect on the expense or the carrying amount of the provisions recognised in the following fi nancial year.

Th e Group has operating activities around the globe and is subject to local tax laws. Management can exercise judgement when calculating the amounts of current and deferred taxes in the relevant countries. Although management believes that it has made a reasonable estimate relating to tax matters that are inherently uncertain, there can be no guarantee that the actual outcome of these uncertain tax matters will correspond exactly to the original estimate made. Any diff erence between actual events and the estimate made could have an eff ect on tax liabilities and deferred taxes in the period in which the matter is fi nally decided. Th e amount recognised for deferred tax assets could be reduced if the estimates of planned taxable income or the tax benefi ts achievable as a result of tax planning strategies are revised downwards, or in the event that changes to current tax laws restrict the extent to which future tax benefi ts can be realised.

Goodwill is regularly reported in the Group's balance sheet as a consequence of business combinations. When an acquisition is initially recognised in the consolidated fi nancial statements, all identifi able assets, liabilities and contingent liabilities are measured at their fair values at the date of acquisition. One of the most important estimates this requires is the determination of the fair values of these assets and liabilities at the date of acquisition. Land, buildings and offi ce equipment are generally valued by independent experts, whilst securities for which there is an active market are recognised at the quoted exchange price. If intangible assets are identifi ed in the course of an acquisition, their measurement can be based on the opinion of an independent external expert valuer, depending on the type of intangible asset and the complexity involved in determining its fair value. Th e independent expert determines the fair value using appropriate valuation techniques, normally based on expected future cash fl ows. In addition to the assumptions about the development of future cash fl ows, these valuations are also signifi cantly aff ected by the discount rates used.

Impairment testing for goodwill is based on assumptions with respect to the future. Th e Group carries out these tests annually and also whenever there are indications that goodwill has become impaired. Th e recoverable amount of the CGU must then be calculated. Th is amount is the higher of fair value less costs to sell and value in use. Determining value in use requires adjustments and estimates to be made with respect to forecasted future cash fl ows and the discount rate applied. Although management believes that the assumptions made for the purpose of calculating the recoverable amount are appropriate, possible unforeseeable changes in these assumptions – e. g., a reduction in the EBIT margin, an increase in the cost of capital or a decline in the long-term growth rate – could result in an impairment loss that could negatively aff ect the Group's net assets, fi nancial position and results of operations.

Pending legal proceedings in which the Group is involved are disclosed in Note 53. Th e outcome of these proceedings could have a signifi cant eff ect on the net assets, fi nancial position and results of operations of the Group. Management regularly analyses the information currently available about these proceedings and recognises provisions for probable obligations including estimated legal costs. Internal and external legal advisers participate in making this assessment. In deciding on the necessity for a provision, management takes into account the probability of an unfavourable outcome and whether the amount of the obligation can be estimated with suffi cient reliability. Th e fact that an action has been launched or a claim asserted against the Group, or that a legal dispute has been disclosed in the Notes, does not necessarily mean that a provision is recognised for the associated risk.

All assumptions and estimates are based on the circum stances prevailing and assessments made at the balance sheet date. For the purpose of estimating the future development of the business, a realistic assessment was also made at that date of the economic environ ment likely to apply in the future to the diff erent sectors and regions in which the Group operates. In the event of developments in this general environment that diverge from the assumptions made, the actual amounts may diff er from the estimated amounts. In such cases, the assumptions made and, where necessary, the carrying amounts of the relevant assets and liabilities are adjusted accordingly.

At the date of preparation of the consolidated fi nancial statements, there is no indication that any signifi cant change in the assumptions and estimates made will be required, so that on the basis of the information currently available it is not expected that there will be any signifi cant adjustments in fi nancial year 2011 to the carrying amounts of the assets and liabilities recognised in the fi nancial statements.

9 Consolidation methods

Th e consolidated fi nancial statements are based on the IFRS fi nancial statements of Deutsche Post AG and the subsidiaries, joint ventures and associates included in the consolidated fi nancial statements, prepared in accordance with uniform accounting policies as at 31 December 2010 and audited by independent auditors.

Acquisition accounting for subsidiaries included in the consolidated fi nancial statements uses the purchase method of accounting. Th e cost of the acquisition corresponds to the fair value of the assets given up, the equity instruments issued and the liabilities incurred or assumed at the transaction date. Acquisitionrelated costs are recognised as expenses. Contingent consideration is recognised at fair value at the date of initial consolidation.

Joint ventures are proportionately consolidated in accordance with IAS 31. Assets and liabilities, as well as income and expenses, of jointly controlled companies are included in the consolidated fi nan cial statements in proportion to the interest held in these companies. Proportionate acquisition accounting as well as recognition and measurement of goodwill use the same methods as applied to the consolidation of subsidiaries.

Companies on which the parent can exercise signifi cant infl uence (associates) are accounted for in accordance with the equity method using the purchase method of accounting. Any goodwill is recognised under investments in associates.

Intra-group revenue, other operating income and expenses as well as receivables, liabilities and provisions between consolidated companies are eliminated. Intercompany profi ts or losses from intra-group deliveries and services not realised by sale to third parties are eliminated.

SEGMENT REPORTING

10 Segment reporting

Segments by division

€ m mail express global
forwarding,
freight
supply chain Corporate
Center / Other
Consolidation Continuing
operations
Discontinued
operations
1 Jan. to 31 Dec. 20091) 2010 20091) 2010 20091) 2010 20091) 2010 2009 2010 20091) 2010 2009 2010 2009 2010
External revenue 13,777 13,700 9,635 10,788 10,630 13,738 12,087 13,184 72 71 0 0 46,201 51,481 1,634 0
Internal revenue 135 121 282 323 613 603 96 117 1,455 1,231 –2,581 –2,395 0 0 0 0
Total revenue 13,912 13,821 9,917 11,111 11,243 14,341 12,183 13,301 1,527 1,302 –2,581 –2,395 46,201 51,481 1,634 0
Profi t / loss from oper
ating activities (ebit)
1,391 1,118 –790 497 174 383 –216 233 –328 –395 0 –1 231 1,835 –24 0
Net income from
associates
2 0 –1 0 8 4 0 0 19 52 0 0 28 56 0 0
Segment assets 3,665 3,891 8,295 8,323 6,665 7,727 5,706 6,030 1,271 1,191 –257 –132 25,345 27,030 0 0
Investments
in associates
24 8 31 28 12 15 0 0 1,705 1,796 0 0 1,772 1,847 0 0
Segment liabilities2) 2,334 2,436 2,795 2,525 2,288 2,777 2,743 2,942 1,123 1,177 –330 –187 10,953 11,670 0 0
Capex 338 445 370 286 92 102 195 215 176 214 0 0 1,171 1,262 7 0
Depreciation and
amortisation
332 306 367 349 114 98 301 294 242 191 0 0 1,356 1,238 0 0
Impairment losses 0 17 116 24 0 0 91 4 57 13 0 0 264 58 0 0
Total depreciation,
amortisation and
impairment losses
332 323 483 373 114 98 392 298 299 204 0 0 1,620 1,296 0 0
Other non-cash
expenses 433 365 1,089 792 142 73 342 152 126 58 0 0 2,132 1,440 114 0
Employees3) 147,897 146,365 97,985 88,384 41,763 41,729 134,259 131,032 14,747 13,764 0 0 436,651 421,274 0 0

Information about geographical areas

€ m Germany Europe excluding
Germany
Americas Asia Pacific Other regions Continuing
operations
Discontinued
operations
1 Jan. to 31 Dec. 20091) 2010 20091) 2010 20091) 2010 20091) 2010 20091) 2010 2009 2010 2009 2010
External revenue1) 16,269 16,527 15,968 16,951 7,099 8,888 5,272 7,147 1,593 1,968 46,201 51,481 1,634 0
Non-current assets 3,837 4,085 7,672 7,198 3,105 3,261 2,932 3,231 299 329 17,845 18,104 0 0
Capex 635 733 300 174 123 210 78 94 35 51 1,171 1,262 7 0

1) Prior-period amounts adjusted.

2) Including non-interest-bearing provisions.

3) Average fte s.

10.1 Segment reporting disclosures

Deutsche Post DHL reports four operating segments; these are managed independently by the responsible segment management bodies in line with the products and services off ered and the brands, distribution channels and customer profi les involved. Components of the entity are defi ned as a segment on the basis of the existence of segment managers with bottom-line responsibility who report directly to Deutsche Post DHL's top management.

External revenue is the revenue generated by the divisions from non-Group third parties. Internal revenue is revenue generated with other divisions. If comparable external market prices exist for services or products off ered internally within the Group, these market prices or market-oriented prices are used as transfer prices (arm's length principle). Th e transfer prices for services for which no external market exists are generally based on incremental costs.

Th e expenses for IT services provided in the IT service centres are allocated to the divisions by cause. Th e additional costs resulting from Deutsche Post AG's universal postal service obligation (nationwide retail outlet network, delivery every working day), and from its obligation to assume the compensation structure as the legal successor to Deutsche Bundespost, are allocated to the MAIL division.

In keeping with internal reporting, capital expenditure (capex) is disclosed. Additions to intangible assets net of goodwill and to property, plant and equipment are reported in the capex fi gure. Depreciation, amortisation and impairment losses relate to the segment assets allocated to the individual divisions. Other non-cash expenses relate primarily to expenses from the recognition of provisions.

Refl ecting the Group's predominant organisational structure, the primary reporting format is based on the divisions. Th e Group distinguishes between the following divisions:

10.2 Segments by division

mail

In addition to the transport and delivery of written communications, the MAIL division is positioned as an end-to-end service provider for the management of written communications. Th e division comprises the following business units: Mail Communication, Dialogue Marketing, Press Services, Value-Added Services, Parcel Germany, Retail Outlets, Global Mail and the Pension Service. Eff ective 1 July 2010, signifi cant parts of Williams Lea Germany were transferred from the SUPPLY CHAIN division to the MAIL division. Th ese parts are reported in the newly created Value-Added Services business unit. Th e prior-year fi gures were adjusted accordingly.

express

Th e EXPRESS division off ers international and domestic courier and express services to business and private customers. Th e division comprises the Express Europe, Express Americas, Express Asia Pacifi c and Express EEMEA business units. To more appropriately refl ect the diff erent requirements of Express and Freight customers, the domestic freight business was transferred from DHL Express Sweden to DHL Freight Sweden eff ective 1 January 2010. Th e prior-year fi gures were adjusted accordingly.

global forwarding, freight

Th e activities of the GLOBAL FORWARDING, FREIGHT division comprise the transportation of goods by rail, road, air and sea. Th e division's business units are Global Forwarding and Freight. To more appropriately refl ect the diff erent requirements of Express and Freight customers, the domestic freight business was transferred from DHL Express Sweden to DHL Freight Sweden eff ective 1 January 2010. Th e prior-year fi gures were adjusted accordingly.

supply chain

Th e division specialises in contract logistics and provides warehousing and transport services as well as value-added services along the entire supply chain in the diff erent sectors. Th e division also off ers end-to-end solutions for corporate information and communications management. Th e division's business units are Supply Chain and Williams Lea. Eff ective 1 July 2010, signifi cant parts of Williams Lea Germany were transferred from the SUPPLY CHAIN division to the MAIL division. Th e prior-year fi gures were adjusted accordingly.

In addition to the reportable segments given above, segment reporting comprises the following categories:

Corporate Center / Other

Th e collective segment comprises Global Business Services (GBS), the Corporate Center, non-operating activities and other business activities. Th e profi t / loss generated by GBS is allocated to the operating segments, whilst its assets and liabilities remain with GBS (asymmetrical allocation).

Consolidation

Th e data for the divisions are presented following consolidation of interdivisional transactions. Th e transactions between the divisions are eliminated in the Consolidation column.

Discontinued operation

Th e Deutsche Postbank Group is reported as a discontinued operation for the months of January and February 2009. Eff ective March 2009, the remaining shares are disclosed under investments in associates and the net income from associates is reported in the column entitled Corporate Center / Other.

10.3 Information about geographical areas

Th e main geographical areas in which the Group is active are Germany, Europe, the Americas, Asia Pacifi c and Other regions. External revenue, non-current assets and capex are disclosed for these regions. To enhance transparency, the management allocations previously contained in the external revenue fi gures were removed from the areas. Th e allocation of non-current assets by geo graphical area was also adjusted. Th ese adjustments did not aff ect the amounts presented for the Group. Th e prior-period amounts were adjusted accordingly. Revenue, assets and capex are allocated to the individual regions on the basis of the domicile of the reporting entity. Non-current assets primarily comprise intangible assets, property, plant and equipment and other noncurrent assets.

10.4 Reconciliation of segment amounts

Reconciliation of segment amounts to consolidated amounts

Reconciliation

€ m Total for reportable Reconciliation to Group /
segments Corporate Center / Other Consolidation Consolidated amount
20091) 2010 2009 2010 20091) 2010 2009 2010
External revenue 46,129 51,410 72 71 0 0 46,201 51,481
Internal revenue 1,126 1,164 1,455 1,231 –2,581 –2,395 0 0
Revenue 47,255 52,574 1,527 1,302 –2,581 –2,395 46,201 51,481
Other operating income 1,766 1,859 1,528 1,509 –1,153 –1,151 2,141 2,217
Materials expense –26,815 –30,464 –1,459 –1,408 2,500 2,399 –25,774 –29,473
Staff costs –16,099 –15,726 – 940 – 902 18 19 –17,021 –16,609
Other operating expenses – 4,227 – 4,920 – 685 – 692 1,216 1,127 –3,696 – 4,485
Depreciation, amortisation and impairment losses –1,321 –1,092 –299 –204 0 0 –1,620 –1,296
Profi t / loss from operating activities (ebit) 559 2,231 –328 –395 0 –1 231 1,835
Net income from associates 9 4 19 52 0 0 28 56
Net other fi nancial income 17 933
Income taxes –15 –194
Profi t from discontinued operations 432 0
Consolidated net profi t for the period 693 2,630
of which attributable to
Deutsche Post ag shareholders 644 2,541
Non-controlling interests 49 89

1) Prior-period amounts adjusted.

Th e following table shows the reconciliation of Deutsche Post DHL's total assets to the segment assets. Financial assets, income tax assets, deferred taxes, cash and cash equivalents as well as additional interest-bearing asset components are deducted.

Reconciliation of segment assets

€ m
20091) 2010
Total assets 34,738 37,763
Investment property –32 –37
Non-current fi nancial assets including investments
in associates –3,220 – 5,040
Other non-current assets –323 –387
Deferred tax assets – 668 – 973
Income tax assets –196 –223
Receivables and other assets –29 –35
Current fi nancial assets –1,861 – 623
Cash and cash equivalents –3,064 –3,415
Segment assets 25,345 27,030
of which Corporate Center / Other 1,271 1,191
Total for reportable segments 24,331 25,971
Consolidation –257 –132

Th e following table shows the reconciliation of Deutsche Post DHL's total liabilities to the segment liabilities. Th e interest-bearing components of the provisions and liabilities as well as income tax liabilities and deferred taxes are deducted.

Reconciliation of segment liabilities

€ m
20091) 2010
Total equity and liabilities 34,738 37,763
Equity – 8,273 –10,696
Consolidated liabilities 26,465 27,067
Non-current provisions –7,031 –7,168
Non-current liabilities –7,071 – 6,676
Current provisions –344 –298
Current liabilities –1,066 –1,255
Segment liabilities 10,953 11,670
of which Corporate Center / Other 1,123 1,177
Total for reportable segments 10,160 10,680
Consolidation –330 –187

1) Prior-period amounts adjusted.

1) Prior-period amounts adjusted.

INCOME STATEMENT DISCLOSURES

11 Revenue

€ m
2009 2010
Revenue 46,201 51,481

As in the prior-year period, there was no revenue in fi nancial year 2010 that was generated on the basis of barter transactions. Revenue was up year-on-year in almost all areas.

Th e further classifi cation of revenue by division and the allocation of revenue to geographical regions are presented in the segment reporting.

12 Other operating income

€ m
2009 2010
Income from the reversal of provisions 562 509
Income from currency translation differences 161 197
Rental and lease income 172 173
Insurance income 171 169
Income from fees and reimbursements 124 142
Income from work performed and capitalised 138 124
Income from the remeasurement of liabilities 77 111
Commission income 69 93
Reversals of impairment losses on receivables
and other assets 81 81
Gains on disposal of non-current assets 40 55
Income from prior-period billings 34 49
Income from the derecognition of liabilities 38 42
Income from loss compensation 22 21
Income from derivatives 90 16
Recoveries on receivables previously written off 11 11
Subsidies 7 10
Income from trade-related insurance deductions 7 4
Miscellaneous 337 410
Other operating income 2,141 2,217

Other operating income was up slightly on the prior-year level. As in the previous year, income from the reversal of provisions relates primarily to the restructuring of the US express business.

Miscellaneous other operating income includes a large number of smaller individual items.

13 Materials expense

€ m
2009 2010
Cost of raw materials, consumables and supplies,
and of goods purchased and held for resale
Fuel 736 744
Aircraft fuel 454 690
Packaging material 317 308
Goods purchased and held for resale 1,311 1,512
Offi ce supplies 68 72
Spare parts and repair materials 83 93
Other expenses 83 91
3,052 3,510
Cost of purchased services
Transportation costs 14,791 17,823
Cost of temporary staff 1,852 1,871
Expenses from non-cancellable leases 1,820 1,693
Expenses from cancellable leases 405 453
Other lease expenses (incidental expenses) 145 184
Maintenance costs 957 969
it services 667 652
Commissions paid 341 411
Expenses for the use of Postbank branches 519 484
Other purchased services 1,225 1,423
22,722 25,963
Materials expense 25,774 29,473

Th e increase in the materials expense is due on the one hand to higher aircraft fuel prices, and on the other hand to higher transportation costs as a result of the expansion of business activities. Other expenses include a large number of individual items.

14 Staff costs / employees

€ m
2009 2010
Wages, salaries and compensation 13,160 13,271
of which expenses under Share Matching Scheme 5 20
of which expenses from 2006 sar Plan / ltip 11 21
Social security contributions 2,040 1,973
Retirement benefi t expenses 911 947
Expenses for other employee benefi ts 312 275
Expenses for severance payments 598 143
Staff costs 17,021 16,609

Th e decrease in staff costs is mainly attributable to lower expenses for severance payments. Th e previous year was materially impacted by the restructuring provisions in the United States and as a result of the insolvency of Arcandor.

Staff costs relate mainly to wages, salaries and compensation, as well as all other benefi ts paid to employees of the Group for their services in the year under review. Social security contributions relate in particular to statutory social security contributions paid by employers.

Retirement benefi t expenses consist of additions to provisions for pensions and similar obligations as well as contributions to defi ned contribution pension plans. Detailed information can be found in Notes 7 and 44.

Th e average number of Group employees in the year under review, broken down by employee group, was as follows:

Employees

Employees 488,518 464,471
Trainees 3,755 3,775
Civil servants 49,691 46,866
Hourly workers and salaried employees 435,072 413,830
2009 2010

Th e employees of companies acquired or disposed of during the year under review were included rateably. Calculated as fulltime equivalents, the number of employees as at 31 December 2010 amounted to 418,946 (31 December 2009: 424,686). Th e number of employees at consolidated joint ventures amounted to 1,622 on a proportionate basis (previous year: 1,589).

15 Depreciation, amortisation and impairment losses

€ m
2009 2010
Amortisation of intangible assets, excluding the
impairment of goodwill
421 288
Depreciation of property, plant and equipment
Land and buildings 282 190
Technical equipment and machinery 287 228
Other equipment, operating and offi ce equipment,
vehicle fl eet
478 432
Aircraft 151 158
Advance payments 1 0
1,199 1,008
1,620 1,296
Impairment of goodwill 0 0
Depreciation, amortisation and impairment losses 1,620 1,296

Depreciation, amortisation and impairment losses declined by € 324 million year-on-year to € 1,296 million. Th e reduction is related, amongst other things, to the restructuring of the US express business in the previous year, which recognised part of the depreciation, amortisation and impairment losses prospectively.

Depreciation, amortisation and impairment losses include impairment losses of € 58 million (previous year: € 264 million). At segment level, the impairment losses on non-current assets ( excluding the impairment of goodwill) were as follows:

Impairment losses on non-current assets

€ m
2009 2010
mail 0 17
Intangible assets 0 4
Property, plant and equipment 0 13
of which technical equipment and machinery 0 10
express 116 24
Intangible assets 6 1
Property, plant and equipment 110 23
of which land and buildings 36 1
of which aircraft 24 21
supply chain 91 4
Intangible assets 75 1
Property, plant and equipment 16 3
of which land and buildings 6 2
Corporate Center / Other 57 13
Property, plant and equipment 57 13
of which land and buildings 57 13
Impairment losses 264 58

€ 92 million of the impairment losses in the previous year were due to the insolvency of Arcandor. A further € 23 million related to impairment losses on property, plant and equipment in the US express business and € 24 million to impairment losses on aircraft .

16 Other operating expenses

€ m
2009 2010
Expenses from disposal of assets 236 421
Other business taxes 273 376
Travel and training costs 308 323
Cost of purchased cleaning, transport
and security services 280 287
Telecommunication costs 236 249
Warranty expenses, refunds and compensation
payments
290 228
Write-downs of current assets 328 217
Legal costs 97 207
Expenses from currency translation differences 163 195
Consulting costs 184 192
Offi ce supplies 177 183
Advertising expenses 82 164
Voluntary social benefi ts 142 140
Entertainment and corporate hospitality expenses 110 132
Insurance costs 112 124
Other public relations expenses 101 117
Additions to provisions 51 116
Services provided by the Federal Posts and
Telecommunications Agency 81 78
Expenses from derivatives 34 71
Commissions paid 70 65
Expenses for public relations and customer support 56 65
Contributions and fees 49 41
Audit costs 31 30
Monetary transaction costs 24 30
Donations 2 19
Prior-period other operating expenses 32 17
Miscellaneous 147 398
Other operating expenses 3,696 4,485

Th e increase in expenses attributable to asset disposals is primarily attributable to the deconsolidation losses on the sale of business activities in France, the UK and Austria; Note 2.

Miscellaneous other operating expenses include a large number of smaller individual items.

Taxes other than income taxes are either recognised under the related expense item or, if no specifi c allocation is possible, under other operating expenses.

17 Net income from associates

€ m
2009 2010
Net income from associates 28 56

Investments in companies on which a signifi cant infl uence can be exercised and which are accounted for using the equity method contributed € 56 million (previous year: € 28 million) to net fi nancial income. € 52 million (previous year: € 19 million) of this amount is attributable to Deutsche Postbank AG, which has been accounted for as an associate since March 2009.

18 Net other fi nancial income

€ m
2009 2010
Other fi nancial income
Interest income 106 52
Income from other equity investments
and fi nancial assets 2 7
Other fi nancial income 1,777 2,192
1,885 2,251
Other fi nance costs
Interest expenses – 820 –712
of which on discounted provisions for pensions
and other provisions – 439 –362
Write-downs of fi nancial assets –33 –102
Other fi nance costs –1,004 – 521
–1,857 –1,335
Foreign currency result –11 17
Net other fi nancial income 17 933

Net other fi nancial income was primarily impacted by the eff ects of the planned Postbank sale and includes interest expenses on the exchangeable bond (€ 125 million, previous year: € 103 million) and the cash collateral (€ 48 million, previous year: € 39 million), the result of the recognition of the forward relating to the sale of the Postbank interest amounting to € 1,653 million, as well as the gains on the measurement of the options relating to the third tranche amounting to € 89 million (previous year: € 647 million); Note 3.

Write-downs of fi nancial assets also contain impairments of € 52 million in the Corporate Center / Other unit of the equity interest in Deutsche Postbank AG due to the decline in the share price as well as a further € 16 million impairment in the MAIL segment of the equity-accounted company Unipost Servicios Generales S. L., Spain.

Net fi nancial income includes interest income of € 52 million (previous year: € 106 million) as well as interest expense of € 712 million (previous year: € 820 million). Th ese result from fi nan cial assets and liabilities that were not measured at fair value through profi t or loss.

19 Income taxes

Income taxes –15 –194
269 268
Deferred tax income from tax loss carryforwards 112 362
Deferred tax expense (previous year: tax income)
from temporary differences
157 – 94
–284 – 462
Current recoverable income tax 40 5
Current income tax expense –324 – 467
2009 2010
€ m

Th e reconciliation to the eff ective income tax expense is shown below, based on consolidated net profi t before income taxes and the expected income tax expense:

Reconciliation

2009 2010
276 2,824
– 82 – 842
304 27
–280 430
–77
–75
143 311
27 32
–2 0
–15 –194
–130
5

Th e diff erence between the expected and the eff ective income tax expense is due to temporary diff erences between the carrying amounts in the IFRS fi nancial statements and in the tax accounts of Deutsche Post AG resulting from initial diff erences in the opening tax accounts as at 1 January 1995. In accordance with IAS 12.15 (b) and IAS 12.24 (b), the Group did not recognise any deferred tax assets on these temporary diff erences, which relate mainly to property, plant and equipment as well as to provisions for pensions and similar obligations. Th e remaining temporary diff erences between the carrying amounts in the IFRS fi nancial statements and in the opening tax accounts amounted to € 0.9 billion as at 31 December 2010 (previous year: € 1.0 billion).

Th e eff ects from deferred tax assets of German Group companies not recognised on tax loss carryforwards and temporary differences relate primarily to Deutsche Post AG and members of its consolidated tax group. Eff ects from deferred tax assets of foreign companies not recognised on tax loss carryforwards and temporary diff erences relate primarily to the Americas region. Eff ects from extended intra-group loans were netted in the amount of € 733 million in the German and foreign eff ects from deferred tax assets not recognised on tax loss carryforwards and temporary diff erences.

€ 714 million (previous year: € 128 million) of the eff ects from deferred tax assets not recognised on tax loss carryforwards and temporary diff erences relates to the reduction of the eff ective income tax expense due to the utilisation of tax loss carryforwards and temporary diff erences for which deferred tax assets had previously not been recognised. In addition, the recognition of deferred taxes previously not recognised on tax loss carryforwards and of deductible temporary diff erences from a prior period reduced the deferred tax expense by € 399 million (previous year: € 164 million). Eff ects from unrecognised deferred tax assets amounting to € 634 million (previous year: € 648 million, write-down) were due to a valuation allowance recognised for a deferred tax asset. Other eff ects from unrecognised deferred tax assets primarily relate to loss carryforwards for which no deferred taxes were recognised.

A deferred tax asset in the amount of € 759 million (previous year: € 472 million) was recognised in the balance sheet for companies that reported a loss in the previous year as, based on tax planning, realisation of the tax asset is probable.

Tax-exempt income and non-deductible expenses mainly include the eff ect from the planned sale of Postbank.

In fi nancial year 2010, as in the previous year, German Group companies were not aff ected by tax rate changes. Th e change in the tax rate in some foreign tax jurisdictions did not lead to any signifi cant eff ects.

Th e eff ective income tax expense includes prior-period tax expenses from German and foreign companies in the amount of € 75 million (previous year: income of € 5 million).

Th e following table presents the tax eff ects on the components of other comprehensive income:

Other comprehensive income

€ m
Before taxes Income taxes After taxes
2010
Currency translation reserve 542 0 542
Other changes in retained earnings 1 0 1
Hedging reserve in accordance
with ias 39
42 2 44
Revaluation reserve in accordance
with ias 39
–10 –1 –11
Revaluation reserve in accordance
with ifrs 3
−1 0 −1
Share of other comprehensive income
of associates
93 0 93
Other comprehensive income 667 1 668
2009
Currency translation reserve 196 0 196
Hedging reserve in accordance
with ias 39
−46 29 −17
Revaluation reserve in accordance
with ias 39 110 –29 81
Share of other comprehensive income
of associates
123 0 123
Other comprehensive income 383 0 383

20 Profi t from continuing operations

Th e profi t from continuing operations in fi nancial year 2010 amounted to € 2,630 million (previous year: € 261 million).

21 Profi t from discontinued operations

In accordance with IFRS 5, the profi t of the Deutsche Postbank Group until February 2009 was reported in the income statement under profi t from discontinued operations. Th e net income attributable to the remaining interest in the Deutsche Postbank Group has been presented in net income from associates since March 2009.

€ m
2009 2010
Total operating income 1,607 0
Total operating expenses –1,631 0
Loss from operating activities (ebit) –24 0
Net fi nance costs –13 0
Loss before taxes from discontinued operations –37 0
Attributable tax income 25 0
Loss after taxes from discontinued operations –12 0
Deconsolidation effects 444 0
Profi t from discontinued operations 432 0

22 Consolidated net profi t for the period

In fi nancial year 2010, the Group generated a consolidated net profi t for the period of € 2,630 million (previous year: € 693 million). Of this fi gure, € 2,541 million (previous year: € 644 million) was attributable to Deutsche Post AG shareholders.

23 Non-controlling interests

Th e net profi t attributable to non-controlling interest holders increased by € 40 million to € 89 million.

24 Earnings per share

Basic earnings per share are computed in accordance with IAS 33 (Earnings per Share) by dividing consolidated net profi t by the average number of shares. Basic earnings per share for fi nancial year 2010 were € 2.10 (previous year: € 0.53).

Basic earnings per share

2009 2010
Consolidated net profi t attributable
to Deutsche Post ag shareholders
€ m 644 2,541
Weighted average number of shares
outstanding
number 1,209,015,874 1,208,951,725
Basic earnings per share 0.53 2.10
of which from continuing operations 0.17 2.10
of which from discontinued operations 0.36 0.00

To compute diluted earnings per share, the average number of shares outstanding is adjusted for the number of all potentially dilutive shares. Executives were entitled to 2,636,387 rights to shares as at the reporting date.

Diluted earnings per share

2009 2010
Consolidated net profi t attributable
to Deutsche Post ag shareholders € m 644 2,541
Weighted average number of shares
outstanding number 1,209,015,874 1,208,951,725
Potentially dilutive shares number 0 492,990
Weighted average number of shares
for diluted earnings number 1,209,015,874 1,209,444,715
Diluted earnings per share 0.53 2.10
of which from continuing operations 0.17 2.10
of which from discontinued operations 0.36 0.00

25 Dividend per share

A dividend per share of € 0.65 is being proposed for fi nancial year 2010. Based on the 1,209,015,874 shares recorded in the commercial register as at 31 December 2010, this corresponds to a dividend distribution of € 786 million. In the previous year the dividend amounted to € 0.60 per share. Further details on the dividend distribution can be found in Note 42.

BALANCE SHEET DISCLOSURES

26 Intangible assets

26.1 Overview

€ m Advance
Internally Other payments and
generated purchased intangible
intangible
assets
Purchased
brand names
Purchased
customer lists
intangible
assets
Goodwill assets under
development
Total
Cost
Balance at 1 January 2009 1,010 410 791 1,402 11,189 108 14,910
Additions to consolidated group 0 0 0 0 26 1 27
Additions 88 0 0 94 30 59 271
Reclassifi cations 16 0 – 6 64 0 – 54 20
Disposals – 80 0 0 –155 – 47 –19 –301
Currency translation differences –1 36 20 12 93 1 161
Balance at 31 December 2009 / 1 January 2010 1,033 446 805 1,417 11,291 96 15,088
Additions to consolidated group 0 0 0 0 20 0 20
Additions 103 0 0 62 4 40 209
Reclassifi cations –20 0 0 37 0 –26 – 9
Disposals – 41 0 0 –170 –11 –20 –242
Currency translation differences 12 16 54 37 455 2 576
Balance at 31 December 2010 1,087 462 859 1,383 11,759 92 15,642
Amortisation and impairment losses
Balance at 1 January 2009 681 382 218 926 1,041 35 3,283
Additions to consolidated group 0 0 0 0 0 0 0
Amortisation 93 0 83 164 0 0 340
Impairment losses 2 0 0 77 0 2 81
Reclassifi cations 2 0 0 3 0 –1 4
Reversal of impairment losses 0 0 0 0 0 0 0
Disposals – 65 0 0 –133 –33 – 4 –235
Currency translation differences –2 34 4 5 40 0 81
Balance at 31 December 2009 / 1 January 2010 711 416 305 1,042 1,048 32 3,554
Additions to consolidated group 0 0 0 0 0 0 0
Amortisation 92 1 70 119 0 0 282
Impairment losses 0 0 0 6 0 0 6
Reclassifi cations – 4 0 0 – 5 0 –1 –10
Reversal of impairment losses 0 0 0 0 0 0 0
Disposals –35 0 0 –122 0 0 –157
Currency translation differences 11 15 21 25 45 2 119
Balance at 31 December 2010 775 432 396 1,065 1,093 33 3,794
Carrying amount at 31 December 2010 312 30 463 318 10,666 59 11,848
Carrying amount at 31 December 2009 322 30 500 375 10,243 64 11,534

In the advance payments and intangible assets under development column, the prior-year fi gures for disposals in the cost and the amortisation and impairment losses sections were adjusted by € 90 million each. Th is did not aff ect the carrying amounts.

Purchased soft ware, concessions, industrial rights, licences and similar rights and assets are reported under purchased intangible assets. Internally generated intangible assets relate to development costs for internally developed soft ware.

26.2 Allocation of goodwill to cgu s

€ m
2009 2010
Total goodwill1) 10,243 10,666
mail
mail National 75 94
mail International 552 568
express 4,130 4,158
global forwarding, freight
dhl Global Forwarding 3,451 3,723
dhl Freight 265 268
supply chain
dhl Supply Chain 1,581 1,647
Williams Lea 303 322

1) Goodwill from reconciliation amounts to €–114 million (previous year: €–114 million).

Th e structure of the cash generating units (CGU s) was not changed compared with the previous year, although the prior-year fi gures were adjusted to take account of intra-group reorganisations. For the purposes of annual impairment testing in accordance with IAS 36, the Group determines the recoverable amount of a CGU on the basis of its value in use. Th is calculation is based on projections of free cash fl ows that are initially discounted at a rate corresponding to the post-tax cost of capital. Pre-tax discount rates are then determined iteratively.

Th e cash fl ow projections are based on the detailed EBIT and investment planning adopted by management and take both internal historical data and external macroeconomic data into account. From a methodological perspective, the detailed planning phase covers a three-year planning horizon from 2011 to 2013. It is supplemented by a perpetual annuity representing the value added from 2014 onwards. Th is is calculated using a long-term growth rate, which is determined for each CGU separately and which is shown in the table below. Th e growth rate used refl ects, amongst other things, expectations regarding industry growth for the CGU s. Th e cash fl ow forecasts are based both on historical amounts and on the anticipated future general market trend. In addition, the forecasts take into account growth in the respective national business operations and in international trade, and the ongoing trend towards outsourcing logistics activities. Cost estimates for the transportation network and services also have an impact on value in use.

Th e pre-tax cost of capital is based on the weighted average cost of capital. Th e (pre-tax) discount rates for the individual CGU s and the growth rates assumed in each case for the perpetual annuity are shown in the following table:

% Discount rates Growth rates
2009 2010 2009 2010
supply chain
dhl Supply Chain 10.7 9.5 2.5 2.5
Williams Lea 11.6 9.7 2.0 2.0
global forwarding, freight
dhl Freight 10.8 9.6 2.0 2.0
dhl Global Forwarding 10.7 9.5 2.5 2.5
mail
mail National 11.2 9.2 0.0 0.0
mail International 10.7 8.8 1.0 1.0
express 10.7 10.6 2.0 2.0

On the basis of these assumptions and the impairment tests carried out for the individual CGU s to which goodwill was allocated, it was established that the recoverable amounts for all CGU s exceed their carrying amounts. No impairment losses were recognised on goodwill in any of the CGU s as at 31 December 2010.

27 Property, plant and equipment

27.1 Overview

€ m Technical Other equip Advance
equip ment, offi ce Vehicle fl eet payments and
Land and ment and and operating and transport assets under
buildings machinery equipment Aircraft equipment development Total
Cost
Balance at 1 January 2009 4,849 4,181 2,398 1,436 1,949 296 15,109
Additions to consolidated group 1 1 4 0 7 0 13
Additions 74 182 230 110 127 207 930
Reclassifi cations 32 68 26 160 25 –332 –21
Disposals –316 –275 –292 – 95 –211 – 44 –1,233
Currency translation differences 37 40 23 1 24 3 128
Balance at 31 December 2009 / 1 January 2010 4,677 4,197 2,389 1,612 1,921 130 14,926
Additions to consolidated group 0 0 0 0 0 0 0
Additions 76 266 157 68 212 279 1,058
Reclassifi cations 9 61 26 59 7 –164 –2
Disposals –281 –222 –188 –316 –207 –15 –1,229
Currency translation differences 132 114 97 10 36 4 393
Balance at 31 December 2010 4,613 4,416 2,481 1,433 1,969 234 15,146
Depreciation and impairment losses
Balance at 1 January 2009 1,933 3,157 1,739 623 989 – 8 8,433
Additions to consolidated group 1 1 3 0 3 0 8
Depreciation 184 247 250 127 208 0 1,016
Impairment losses 98 40 10 24 10 1 183
Reclassifi cations 4 –2 6 – 5 3 – 9 –3
Reversal of impairment losses 0 0 0 0 0 0 0
Disposals –240 –236 –270 –77 –165 –1 – 989
Currency translation differences 12 20 16 –3 13 0 58
Balance at 31 December 2009 / 1 January 2010 1,992 3,227 1,754 689 1,061 –17 8,706
Additions to consolidated group 0 0 0 0 0 0 0
Depreciation 173 216 225 137 204 0 955
Impairment losses 17 12 2 21 1 0 53
Reclassifi cations –10 7 1 0 0 11 9
Reversal of impairment losses –3 0 –1 –3 0 0 –7
Disposals –156 –189 –162 –276 –178 11 – 950
Currency translation differences 73 76 76 4 21 0 250
Balance at 31 December 2010 2,086 3,349 1,895 572 1,109 5 9,016
Carrying amount at 31 December 2010 2,527 1,067 586 861 860 229 6,130
Carrying amount at 31 December 2009 2,685 970 635 923 860 147 6,220

In the vehicle fl eet and transport equipment column, the cumulative acquisition costs and depreciation and impairment losses from an intra-group transfer of assets in 2005 were each adjusted by € 553 million. Th is did not aff ect the carrying amounts or the income statement. Th e prior-year fi gures were adjusted accordingly.

Advance payments relate only to advance payments on items of property, plant and equipment for which the Group has paid advances in connection with uncompleted transactions. Assets under development relate to items of property, plant and equipment in progress at the balance sheet date for whose production internal or third-party costs have already been incurred. Items of property, plant and equipment pledged as collateral amounted to less than € 1 million, as in the prior year.

27.2 Finance leases

Th e following assets are carried as non-current assets resulting from fi nance leases:

€ m 2009 2010 Land and buildings 57 57 Technical equipment and machinery 24 8 Other equipment, operating and offi ce equipment 30 25 Aircraft 407 281 Vehicle fl eet and transport equipment 3 3 Finance leases 521 374

Th e corresponding liabilities from fi nance leases are included under fi nancial liabilities; see Note 46.

28 Investment property

€ m
2009 2010
Cost
As at 1 January 45 45
Reclassifi cations 0 10
Disposals 0 –3
Currency translation differences 0 1
As at 31 December 45 53
Depreciation
As at 1 January 13 13
Reclassifi cations 0 3
As at 31 December 13 16
Carrying amount as at 31 December 32 37

Rental income for this property amounted to € 1 million (previous year: € 1 million), while the related expenses amounted to € 2 million (previous year: € 1 million). Th e fair value amounted to € 77 million, as in the previous year.

29 Investments in associates

Investments in associates developed as follows:

€ m
2009 2010
As at 1 January 61 1,772
Additions 1,561 0
Changes in Group's share of equity
Changes recognised in profi t or loss 28 56
Profi t distributions –1 – 4
Changes recognised in other comprehensive income 123 93
Impairment losses 0 – 69
Elimination of intercompany profi ts and losses 0 –1
Carrying amount as at 31 December 1,772 1,847

Since March 2009, the 39.5 % interest in the Deutsche Postbank Group has been accounted for using the equity method. Since this also accounts for the largest portion of this balance sheet item, the following table only reports the assets, liabilities, income from banking transactions and net profi t of Deutsche Postbank AG (all items 100 %).

Deutsche Postbank ag1)

€ m
31 Dec. 2009 30 Sept. 2010
Assets 226,609 231,457
Liabilities 221,358 225,739
Income from banking transactions2) 9,103 6,235
Consolidated net profi t 76 218

1) Deutsche Postbank ag's figures are based on the last published interim financial statements as at 30 September 2010 and the last published consolidated financial statements as at 31 December 2009 because no audited consolidated fi nancial statements of Deutsche Postbank ag for the year ending 31 December 2010 were available at the time when Deutsche Post ag's consolidated fi nancial statements were prepared.

2) Income from banking transactions includes interest income, commission income and net trading income.

Th e equity investment in Deutsche Postbank AG attributable to Deutsche Post AG had a market valuation of € 1,797 million as at 31 December 2010 (previous year: € 1,977 million), based on the price of € 20.80 per share (previous year: € 22.88). Th e carrying amount of Deutsche Postbank AG's equity investment was reduced by € 52 million due to the lower share price; see Note 18.

As at 31 December 2010, Deutsche Post AG held 86,417,432 shares of Deutsche Postbank. All Postbank shares were pledged as collateral in connection with the second and third tranches of the planned sale of the interest in Postbank; see Notes 2, 3 and 50.

30 Non-current fi nancial assets

€ m
2009 2010
Available-for-sale fi nancial assets 150 142
Loans and receivables 414 468
Assets at fair value through profi t or loss 805 2,531
Held-to-maturity fi nancial assets 27 5
Lease receivables 52 47
Non-current fi nancial assets 1,448 3,193

Th e increase in non-current fi nancial assets was mainly due to the initial recognition of the forward transaction as from January 2010; see Note 3.

Th e assets at fair value through profi t or loss mainly consist of a put option related to the planned sale of the interest in Deutsche Postbank to Deutsche Bank AG, see Note 50. Th is item also includes derivatives for hedging the currency risk.

Write-downs on non-current fi nancial assets amounting to € 13 million (previous year: € 33 million) were recognised in the income statement because the assets were impaired. A large proportion (€ 10 million; previous year: € 6 million) of this amount is attributable to assets at fair value through profi t or loss and € 3 million (previous year: € 1 million) to available-for-sale fi nancial assets.

Compared with the market rates of interest prevailing at 31 December 2010 for comparable non-current fi nancial assets, most of the housing promotion loans are low-interest or interestfree loans. Th ey are recognised in the balance sheet at a present value of € 16 million (previous year: € 21 million). Th e principal amount of these loans totals € 22 million (previous year: € 23 million).

Details on restraints on disposal are contained in Note 50.2 (Collateral).

31 Other non-current assets

Other non-current assets 348 465
Miscellaneous 60 90
Pension assets 288 375
2009 2010
€ m

Further information on pension assets can be found in Note 44.

32 Deferred taxes

€ m 2009 2010
Assets Liabilities Assets Liabilities
Intangible assets 57 295 39 210
Property, plant and equipment 90 32 85 43
Non-current fi nancial assets 3 0 13 71
Other non-current assets 33 36 4 50
Other current assets 33 41 33 18
Provisions 211 14 196 12
Financial liabilities 412 97 332 61
Other liabilities 67 47 54 32
Tax loss carryforwards 142 499
Gross amount 1,048 562 1,255 497
Netting –380 –380 –282 –282
Carrying amount 668 182 973 215

€ 387 million (previous year: € 85 million) of the deferred taxes on tax loss carryforwards relates to tax loss carryforwards in Germany and € 112 million (previous year: € 57 million) to foreign tax loss carryforwards.

No deferred tax assets were recognised for tax loss carryforwards of around € 13.3 billion (previous year: € 16.6 billion) and for temporary diff erences of around € 2,724 million (previous year: € 3,208 million), as it can be assumed that the Group will probably not be able to use these tax loss carryforwards and temporary diff erences in its tax planning. Most of the loss carryforwards are attributable to Deutsche Post AG. It will be possible to utilise them for an indefi nite period of time. In the case of the foreign companies, the signifi cant loss carryforwards will not lapse before 2026.

Deferred taxes have not been recognised for temporary differences of € 375 million (previous year: € 464 million) relating to earnings of German and foreign subsidiaries because these temporary diff erences will probably not reverse in the foreseeable future.

Maturity structure

€ m
Short-term Long-term Total
2010
Deferred tax assets 133 840 973
Deferred tax liabilities 42 173 215
2009
Deferred tax assets 120 548 668
Deferred tax liabilities 30 152 182

33 Inventories

Standard costs for inventories of postage stamps and spare parts in freight centres amounted to € 13 million (previous year: € 13 million). Th ere was no requirement to charge signifi cant valuation allowances on these inventories.

€ m
2009 2010
Raw materials, consumables and supplies 156 161
Finished goods and goods purchased and held
for resale 47 44
Work in progress 15 13
Spare parts for aircraft 7 5
Advance payments 1 0
Inventories 226 223

34 Income tax assets and liabilities

€ m
2009 2010
Income tax assets 196 223
Income tax liabilities 292 463

All income tax assets and liabilities are current and have maturities of less than one year.

35 Receivables and other current assets

€ m
2009 2010
Trade receivables 4,881 6,011
Prepaid expenses 620 683
Deferred revenue 472 508
Current tax receivables 386 490
Income from cost absorption 65 83
Creditors with debit balances 52 37
Receivables from Group companies 28 35
Receivables from employees 26 31
Receivables from insurance business 15 20
Receivables from loss compensation (recourse claims) 19 19
Receivables from sale of assets 44 17
Receivables from Bundes-Pensions-Service für Post
und Telekommunikation e. V. 0 14
Receivables from cash-on-delivery 18 13
Receivables from private postal agencies 9 8
Miscellaneous other assets 522 672
Receivables and other current assets 7,157 8,641

Of the tax receivables, € 388 million (previous year: € 307 million) relates to VAT, € 66 million (previous year: € 34 million) to customs and duties, and € 36 million (previous year: € 45 million) to other tax receivables. Miscellaneous other assets include a large number of individual items.

38 Assets held for sale and liabilities associated with assets held for sale

Th e amounts reported under these items mainly relate to the following:

36 Current fi nancial assets

€ m
2009 2010
Available-for-sale fi nancial assets 1,618 420
Loans and receivables 196 150
Held-to-maturity fi nancial assets 1 0
Financial assets at fair value through profi t or loss 31 38
Lease receivables 48 47
Current fi nancial assets 1,894 655

Of the available-for-sale fi nancial assets, € 407 million (previous year: € 1,605 million) was measured at fair value. Details on restraints on disposal are contained in Note 50.2 (Collateral).

37 Cash and cash equivalents

Cash and cash equivalents 3,064 3,415
Other cash and cash equivalents 138 144
Cash 19 28
Money in transit 313 350
Bank balances 612 837
Cash equivalents 1,982 2,056
2009 2010
€ m
€ m Assets
2009 2010 2009 2010
Deutsche Post ag – real estate 18 71 0 0
Deutsche Post Immobilienentwicklung Grundstücksgesellschaft mbH & Co. Logistikzentren kg, Germany – real estate 0 25 0 0
us Express Aviation, usa – aircraft 17 12 0 0
dhl Excel Supply Chain Euskal-Log s. l. u., Spain – building 16 0 0 0
dhl Express (France) sas, France 70 0 98 0
dhl Express (uk) Ltd., uk 51 0 51 0
Other 7 5 1 0
Assets held for sale and liabilities associated with assets held for sale 179 113 150 0

Deutsche Post Immobilienentwicklung Grundstücksgesellschaft , Germany, plans to sell four properties. Th ese properties were therefore reclassifi ed from property, plant and equipment to assets held for sale. Th e most recent appraisal prior to reclassifi cation resulted in an impairment loss of € 13 million.

Surplus aircraft capacity that was no longer required following the restructuring of US Express Aviation was also classifi ed in accordance with IFRS 5.

Th e sale of the building in Spain was not completed. Th e property was reclassifi ed to non-current assets.

Th e planned sale of the day-defi nite domestic business of DHL Express (UK) Ltd., UK, and DHL Express (France) SAS, France, was classifi ed in accordance with IFRS 5 in the previous year. Th e most recent measurement of the non-current assets before their reclassifi cation to current assets in accordance with IFRS 5 resulted in an impairment loss of € 32 million each at the two companies. Following the reclassifi cation, further adjustments to fair value less costs to sell were made at DHL Express UK in the amount of € 16 million.

31 December 2009

€ m dhl Express dhl Express
uk France
assets
Non-current assets 0 2
Inventories 1 0
Receivables and other current assets 50 62
Cash and cash equivalents 0 6
Total assets 51 70
liabilities
Non-current provisions 6 8
Current provisions 11 14
Current fi nancial liabilities 0 6
Current liabilities 34 70
Total liabilities 51 98

Th e following table shows the expenses attributable to DHL Express UK recognised in other comprehensive income:

Accumulated other comprehensive income

€ m Equity
attributable
to Deutsche
Post ag
shareholders
Non
controlling
interests
Total equity
2009
Currency translation reserve –14 0 –14

Th e sales of the two companies' business units were completed in fi nancial year 2010; see Note 2.

39 Issued capital

39.1 Share capital

KfW Bankengruppe (KfW), see Note 55.1, holds 30.5 % of Deutsche Post AG's share capital. Th e proportion of free fl oat shares amounts to 69.5 %.

Share ownership as at 31 December

Share capital as at 31 December 1,209,015,874 1,209,015,874
Free fl oat 840,738,516 840,738,516
KfW 368,277,358 368,277,358
2009 2010
number of shares

39.2 Issued capital and purchase of treasury shares

Th e issued capital was € 1,209 million. It is composed of 1,209,015,874 no-par value registered shares (ordinary shares) with a notional interest in the share capital of € 1 per share and is fully paid up.

Changes in issued capital

2009 2010
As at 1 January 1,209,015,874 1,209,015,874
Purchase of treasury shares 0 –769,794
Treasury shares issued 0 769,794
As at 31 December 1,209,015,874 1,209,015,874

In the fi rst quarter of 2010, Deutsche Post AG acquired 769,794 shares at a total price of € 10 million, including trans action costs, under the authorisation issued on 21 April 2009 to settle entitlements due under the new bonus programme for executives introduced in fi nancial year 2009 (Share Matching Scheme). Consequently, issued capital was reduced by the notional value of the shares purchased. Th e average purchase price per share was € 12.96. Th e notional value of the treasury shares is deducted from issued capital and the diff erence between the notional value and the reported value of the treasury shares is deducted from retained earnings. Issued capital increased again, by € 769,794, when 769,794 shares were issued to executives in April 2010. Changes in treasury shares are presented in the statement of changes in equity.

Authorised / contingent capital as at 31 December 2010

Amount (€m) Purpose
Authorised Capital 2009 240 Increase in share capital
against cash / non-cash contri
butions (until 20 April 2014)
Contingent Capital iii 56 Issue of option / conversion
rights (7 May 2012)

39.3 Authorisation to acquire own shares

By way of a resolution adopted by the Annual General Meeting on 28 April 2010, the company is authorised to acquire own shares in the period to 27 April 2015 of up to 10 % of the share capital existing when the resolution was adopted. Th e authorisation permits the Board of Management to exercise it for every purpose permitted by law, and in particular to pursue the goals mentioned in the resolution by the Annual General Meeting. In addition, the Board of Management has been authorised to acquire own shares using derivatives. As at the reporting date in the previous year, Deutsche Post AG did not hold any own shares on 31 December 2010.

39.4 Disclosures on corporate capital

Th e equity ratio was 28.3 % in fi nancial year 2010 (previous year: 23.8 %). Th e company's capital is monitored using the net gearing ratio which is defi ned as net debt divided by the total of equity and net debt. Th e ratio in 2010 was –14.8 % (previous year: –25.7 %).

€ m
2009 2010
Aggregate fi nancial liabilities 7,439 7,022
Less cash and cash equivalents –3,064 –3,415
Less current fi nancial assets –1,894 – 655
Less long-term deposits –120 –120
Less long-term derivative fi nancial instruments – 805 –2,531
Less fi nancial liabilities to non-controlling
interest holders of Williams Lea –23 –28
Less mandatory exchangeable bond –2,670 –2,796
Less cash collateral –1,200 –1,248
Plus net effect from derivatives measurement
in the context of the planned Postbank sale 647 2,389
Net debt (+) / net liquidity (–) –1,690 –1,382
Plus total equity 8,273 10,696
Total equity and net debt 6,583 9,314
Net gearing ratio in % –25.7 –14.8

40 Other reserves

€ m

Other reserves 869 1,535
Currency translation reserve –1,215 – 682
Revaluation reserve in accordance with ifrs 3 7 6
Hedging reserve in accordance with ias 39 –77 –33
Revaluation reserve in accordance with ias 39 7 86
Capital reserves 2,147 2,158
2009 2010

40.1 Capital reserves

€ m
2009 2010
Capital reserves as at 1 January 2,142 2,147
Additions
Issue of rights under 2009 Share Matching Scheme 5 6
Issue of rights under 2010 Share Matching Scheme 0 14
Exercise of rights under 2009 Share Matching Scheme 0 – 9
Capital reserves as at 31 December 2,147 2,158

A new system to grant variable remuneration components for some of the Group's executives was introduced in the previous year. In the period up to 31 December 2010, an amount of € 20 million (31 December 2009: € 5 million) was transferred to the capital reserves for the 2009 and 2010 tranches of the Share Matching Scheme. Exercise of the rights to shares in April 2010 reduced the capital reserves by € 9 million due to the corresponding issuance of treasury shares to the executives.

40.2 Revaluation reserve in accordance with ias 39

Th e revaluation reserve comprises gains and losses from changes in the fair value of available-for-sale fi nancial assets that have been recognised in other comprehensive income. Th is reserve is reversed to profi t or loss either when the assets are sold or otherwise disposed of, or if the fair value of the assets falls permanently below their cost.

Revaluation reserve as at 31 December after tax 7 86
Deferred taxes 0 –1
Revaluation reserve as at 31 December before tax 7 87
Realised gains / losses –351 –16
Share of associates 130 90
Unrealised gains / losses 455 5
Currency translation differences – 5 1
As at 1 January –222 7
2009 2010
€ m

40.3 Hedging reserve in accordance with ias 39

Th e hedging reserve is adjusted by the eff ective portion of a cash fl ow hedge. Th e hedging reserve is released to profi t or loss when the hedged item is settled.

€ m
2009 2010
As at 1 January –32 –78
Additions –1 – 67
Disposals in balance sheet (basis adjustment) 4 0
Disposals in income statement – 49 109
Hedging reserve as at 31 December before tax –78 –36
Deferred taxes 1 3
Hedging reserve as at 31 December after tax –77 –33

Th e change in the hedging reserve is mainly the result of the recognition of previously unrealised gains and losses from hedging future operating currency transactions. In the fi nancial year, unrealised losses totalling € 12 million from the hedging reserve were recognised in operating profi t under other operating expenses (previous year: unrealised gains of €–54 million were recognised in other operating income); unrealised losses of € 97 million (previous year: € 5 million) were recognised in net fi nancial income. In the past fi nancial year, there were no adjusting entries for hedging transactions related to the acquisition of non-current non- fi nancial assets (previous year: € 4 million). Deferred taxes have been recognised in respect of the hedging reserve.

40.4 Revaluation reserve in accordance with ifrs 3

€ m
2009 2010
As at 1 January 8 7
Changes recognised in other comprehensive income –1 –1
Revaluation reserve in accordance with ifrs 3
as at 31 December 7 6

Th e revaluation reserve in accordance with IFRS 3 includes the hidden reserves of DHL Logistics Co. Ltd., China (formerly Exel Sinotrans Freight Forwarding Co. Ltd.) from purchase price allocation. Th ese are attributable to the customer relationships contained in the 50 % interest previously held and to adjustments to deferred taxes.

40.5 Currency translation reserve

Th e currency translation reserve includes the translation gains and losses from the consolidation of the subsidiaries reporting in foreign currency.

Currency translation reserve as at 31 December –1,215 – 682
Changes recognised in other comprehensive income 151 513
Changes recognised in profi t or loss 31 20
As at 1 January –1,397 –1,215
2009 2010
€ m

41 Retained earnings

Retained earnings contain the undistributed consolidated profi ts generated in prior periods. Changes in the reserves during the fi nancial year are also presented in the statement of changes in equity.

Retained earnings as at 31 December 6,098 7,767
Miscellaneous other changes 1 0
Transactions with non-controlling interests 0 –147
Consolidated net profi t for the period 644 2,541
Dividend payment –725 –725
As at 1 January 6,178 6,098
2009 2010
€ m

As a result of the discontinuation of Express USA's domestic business, the shares held by other shareholders in ASTAR Air Cargo Holdings, LLC, which had previously already been fully consolidated as a special purpose entity, were purchased in November 2010. € 72 million was paid out in cash and other assets, mainly aircraft , in return for the shares. € 1 million in further transaction costs was added to this. Th is transaction was accounted for as a transaction between equity holders in accordance with IAS 27. Retained earnings include the reserve for treasury shares, which changed as follows:

Reserve for treasury shares

31 December 0 –1
Treasury shares issued 0 8
Treasury shares acquired 0 – 9
1 January 0 0
2009 2010
€ m

Changes in treasury shares are presented in the statement of changes in equity.

42 Equity attributable to Deutsche Post ag shareholders

Th e equity attributable to Deutsche Post AG shareholders in fi nancial year 2010 amounted to € 10,511 million (previous year: € 8,176 million).

Dividends

Dividends paid to the shareholders of Deutsche Post AG are based on the net retained profi t of € 1,502 million reported in Deutsche Post AG's annual fi nancial statements in accordance with the Handelsgesetzbuch (HGB – German commercial code). Th e amount of € 716 million remaining aft er deduction of the planned total dividend of € 786 million (which corresponds to € 0.65 per share) will be carried forward.

In fi nancial year 2010, a dividend of € 725 million was paid for 2009. In the previous year, dividend payments for 2008 also amounted to € 725 million. Th is corresponds to a dividend per share of € 0.60 in both years. Th e dividend is tax-exempt for shareholders resident in Germany. No capital gains tax (investment income tax) will be withheld on the distribution.

43 Non-controlling interests

Th is balance sheet item includes adjustments for the interests of non-Group shareholders in the consolidated equity from acquisition accounting, as well as their interests in profi t or loss. Th e interests relate primarily to the following companies:

Non-controlling interests 97 185
Other companies –1 47
Tradeteam Limited, uk 16 18
Blue Dart Express Limited, India 14 18
Lemuir Logistics Private Limited, India 15 18
dhl Sinotrans International Air Courier Ltd., China 53 84
2009 2010
€ m

44 Provisions for pensions and similar obligations

Th e information below on pension obligations is broken down into the following areas: Germany, UK and Other.

44.1 Provisions for pensions and similar obligations by area

€ m
Germany uk Other Total
31 December 2010
Provisions for pensions and similar obligations 4,150 157 206 4,513
Pension assets 0 196 179 375
Net pension provisions 4,150 –39 27 4,138
31 December 2009
Provisions for pensions and similar obligations 4,204 187 183 4,574
Pension assets 0 128 160 288
Net pension provisions 4,204 59 23 4,286

44.2 Actuarial assumptions

Th e majority of the Group's defi ned benefi t obligations relate to plans in Germany and the UK. In addition, signifi cant pension plans are provided in other euro zone countries, Switzerland and the USA. Th e actuarial measurement of the main benefi t plans was based on the following assumptions:

% Other
Germany uk euro zone Switzerland United States
31 December 2010
Discount rate 5.00 5.50 5.00 2.75 5.50
Future salary increase 2.50 3.44 2.57 3.00
Future infl ation rate 2.00 3.00 2.00 1.50
31 December 2009
Discount rate 5.25 5.75 5.25 3.00 5.75
Future salary increase 2.50 3.84 2.63 3.00
Future infl ation rate 2.00 2.75 2.00 1.50

For the German Group companies, life expectancy was calculated using the Richttafeln 2005 G mortality tables published by Klaus Heubeck. Life expectancy for the British pension plans was based on the mortality rates used for the last funding valuation. Th ese are based on plan-specifi c mortality analyses and include a premium for an expected increase in future life expectancy. Other countries used their own mortality tables.

44.3 Computation of expense for the period

Th e following average expected return on plan assets was used to compute the expense for the period:

% Germany uk Other
euro zone
Switzerland United States
31 December 2010
Average expected return on plan assets 4.15 6.25 5.69 4.25 7.00
31 December 2009
Average expected return on plan assets 4.22 6.74 6.20 4.25 7.50

Th e average expected return on plan assets was determined by reference to long-term bond yields (government and corporate). In this process, suitable risk premiums were applied on the basis of historical market returns and current market expectations taking plan asset structures into account.

€ m
Germany uk Other Total
2010
Present value of total defi ned benefi t obligations at 31 December for wholly or partly funded benefi ts 4,003 3,294 1,589 8,886
Present value of defi ned benefi t obligations at 31 December for unfunded benefi ts 3,272 8 183 3,463
Present value of total defi ned benefi t obligations at 31 December 7,275 3,302 1,772 12,349
Fair value of plan assets at 31 December –2,122 –3,378 –1,519 –7,019
Unrecognised gains (+) / losses (–) –1,003 36 –232 –1,199
Unrecognised past service cost 0 0 0 0
Asset adjustment for asset ceiling 0 1 6 7
Net pension provisions at 31 December 4,150 –39 27 4,138
Pension assets at 31 December 0 196 179 375
Provisions for pensions and similar obligations at 31 December 4,150 157 206 4,513
2009
Present value of total defi ned benefi t obligations at 31 December for wholly or partly funded benefi ts 3,879 2,996 1,368 8,243
Present value of defi ned benefi t obligations at 31 December for unfunded benefi ts 3,251 8 162 3,421
Present value of total defi ned benefi t obligations at 31 December 7,130 3,004 1,530 11,664
Fair value of plan assets at 31 December –2,073 –3,060 –1,339 – 6,472
Unrecognised gains (+) / losses (–) – 852 114 –184 – 922
Unrecognised past service cost –1 0 0 –1
Asset adjustment for asset ceiling 0 1 16 17
Net pension provisions at 31 December 4,204 59 23 4,286
Pension assets at 31 December 0 128 160 288
Provisions for pensions and similar obligations at 31 December 4,204 187 183 4,574

44.4 Reconciliation of the present value of the defi ned benefi t obligation, the fair value of plan assets and the pension provisions

44.5 Changes in the present value of total defi ned benefi t obligations

€ m
Germany uk Other Total
2010
Present value of total defi ned benefi t obligations at 1 January 7,130 3,004 1,530 11,664
Current service cost, excluding employee contributions 76 31 35 142
Employee contributions 8 17 15 40
Interest cost 366 178 73 617
Benefi t payments – 487 –166 – 90 –743
Past service cost 13 1 –3 11
Curtailments 0 – 5 –2 –7
Settlements 0 0 –1 –1
Transfers 4 3 0 7
Acquisitions / divestitures 3 0 –2 1
Actuarial gains (–) / losses (+) 162 137 106 405
Currency translation effects 0 102 111 213
Present value of total defi ned benefi t obligations at 31 December 7,275 3,302 1,772 12,349
2009
Present value of total defi ned benefi t obligations at 1 January 6,681 2,684 1,488 10,853
Current service cost, excluding employee contributions 69 40 48 157
Employee contributions 8 18 13 39
Interest cost 373 188 72 633
Benefi t payments – 487 –161 –104 –752
Past service cost 16 0 1 17
Curtailments 0 0 –23 –23
Settlements 0 0 0 0
Transfers –1 5 – 6 –2
Acquisitions / divestitures 0 0 –2 –2
Actuarial gains (–) / losses (+) 471 –7 36 500
Currency translation effects 0 237 7 244
Present value of total defi ned benefi t obligations at 31 December 7,130 3,004 1,530 11,664

44.6 Changes in the fair value of plan assets

€ m
Germany uk Other Total
2010
Fair value of plan assets at 1 January 2,073 3,060 1,339 6,472
Employer contributions 169 106 31 306
Employee contributions 0 4 15 19
Expected return on plan assets 88 207 79 374
Gains (+) / losses (–) on plan assets 1 59 41 101
Benefi t payments –209 –165 –77 – 451
Transfers –1 3 0 2
Acquisitions 1 0 0 1
Settlements 0 0 –1 –1
Currency translation effects 0 104 92 196
Fair value of plan assets at 31 December 2,122 3,378 1,519 7,019
2009
Fair value of plan assets at 1 January 1,992 2,594 1,257 5,843
Employer contributions 203 62 57 322
Employee contributions 0 4 13 17
Expected return on plan assets 76 188 71 335
Gains (+) / losses (–) on plan assets 9 138 27 174
Benefi t payments –207 –160 – 90 – 457
Transfers 0 5 1 6
Acquisitions 0 0 0 0
Settlements 0 0 0 0
Currency translation effects 0 229 3 232
Fair value of plan assets at 31 December 2,073 3,060 1,339 6,472

Th e plan assets are composed of fi xed-income securities (42 %; previous year: 37 %), equities and investment funds (30 %; previous year: 29 %), real estate (19 %; previous year: 20 %), cash and cash equivalents (4 %; previous year: 11 %), insurance contracts (4 %; previous year: 1 %) and other assets (1 %; previous year: 2 %).

79 % (previous year: 83 %) of the real estate has a fair value of € 1,043 million (previous year: € 1,050 million) and is owneroccupied by Deutsche Post AG.

44.7 Funded status

€ m 2006
Total
2007
Total
2008
Total
2009
Total
2010
Total
Present value of defi ned benefi t
obligations at 31 December
15,205 13,529 12,246 11,664 12,349
Fair value of plan assets
at 31 December
–7,784 –7,772 – 6,235 – 6,472 –7,019
Funded status1) 7,421 5,757 6,011 5,192 5,330

1) Until fi nancial year 2008, the funded status is recognised with the amounts of Deutsche Postbank Group included.

44.8 Gains and losses

€ m 2006 2007 2008 2009 2010
Total Total Total Total Total
Actual return on plan assets 448 473 – 632 509 475
Expected return on plan assets 391 439 415 335 374
Experience gains (+) / losses (–)
on plan assets1) 57 34 –1,047 174 101

1) Until fi nancial year 2008, the experience gains and losses are recognised with the amounts of Deutsche Postbank Group included.

€ m 2006
Total
2007
Total
2008
Total
2009
Total
2010
Total
Experience gains (+) / losses (–)
on defi ned benefi t obligations
–226 116 11 61 50
Gains (+) / losses (–) on defi ned
benefi t obligations arising from
changes in assumptions
488 1,298 635 – 561 – 455
Total actuarial gains (+) /
losses (–) on defi ned benefi t
obligations1)
262 1,414 646 – 500 – 405

1) Total actuarial gains and losses on defi ned benefi t obligations are recognised until fi nancial year 2008 with the amounts of Deutsche Postbank Group included.

44.9 Changes in net pension provisions

€ m
Germany uk Other Total
2010
Net pension provisions at 1 January 4,204 59 23 4,286
Pension expense 378 –7 41 412
Benefi t payments –278 –1 –13 –292
Employer contributions –169 –106 –31 –306
Employee contributions 8 13 0 21
Acquisitions / divestitures 2 0 –2 0
Transfers 5 0 –2 3
Currency translation effects 0 3 11 14
Net pension provisions at 31 December 4,150 –39 27 4,138
2009
Net pension provisions at 1 January 4,299 63 61 4,423
Pension expense 381 40 40 461
Benefi t payments –280 –1 –14 –295
Employer contributions –203 – 62 – 57 –322
Employee contributions 8 14 0 22
Acquisitions / divestitures 0 0 –2 –2
Transfers –1 0 –7 – 8
Currency translation effects 0 5 2 7
Net pension provisions at 31 December 4,204 59 23 4,286

Payments amounting to € 608 million are expected with regard to net pension provisions in 2011. Of this amount, € 284 million is attributable to the Group's expected direct pension payments and € 324 million to expected employer contributions to pension funds.

44.10 Pension expense

€ m
Germany uk Other Total
2010
Current service cost, excluding employee contributions 76 31 35 142
Interest cost 366 178 73 617
Expected return on plan assets – 88 –207 –79 –374
Recognised past service cost 14 1 –3 12
Amortisation of unrealised gains (–) / losses (+) 10 – 4 26 32
Effects of curtailments 0 – 6 –2 – 8
Effects of settlements 0 0 0 0
Effects of asset ceiling 0 0 – 9 – 9
Pension expense 378 –7 41 412
2009
Current service cost, excluding employee contributions 69 40 48 157
Interest cost 373 188 72 633
Expected return on plan assets –76 –188 –71 –335
Recognised past service cost 17 0 1 18
Amortisation of unrealised gains (–) / losses (+) –2 0 –3 – 5
Effects of curtailments 0 0 –20 –20
Effects of settlements 0 0 0 0
Effects of asset ceiling 0 0 13 13
Pension expense 381 40 40 461

€ 169 million (previous year: € 163 million) of the entire pension expense was included in staff costs in 2010, and € 243 million (previous year: € 298 million) was included in net other fi nancial income.

45 Other provisions

€ m Non-current Current Total
2009 2010 2009 2010 2009 2010
Other employee benefi ts 815 924 307 259 1,122 1,183
Restructuring provisions 743 696 840 452 1,583 1,148
Technical reserves (insurance) 330 374 198 179 528 553
Postage stamps 0 0 500 450 500 450
Miscellaneous provisions 387 446 801 919 1,188 1,365
2,275 2,440 2,646 2,259 4,921 4,699

45.1 Changes in other provisions

€ m Other
employee
benefi ts
Restructuring
provisions
Technical
reserves
(insurance)
Postage
stamps
Miscellaneous
provisions
Total
As at 1 January 2010 1,122 1,583 528 500 1,188 4,921
Changes in consolidated group 0 0 0 0 – 4 – 4
Utilisation – 677 – 628 – 96 – 500 –786 –2,687
Currency translation differences 0 82 10 0 22 114
Reversal – 49 –308 –31 0 –130 – 518
Unwinding of discount 46 48 13 0 21 128
Reclassifi cation –1 4 0 0 2 5
Additions 742 367 129 450 1,052 2,740
As at 31 December 2010 1,183 1,148 553 450 1,365 4,699

Th e provision for other employee benefi ts primarily covers workforce reduction expenses (severance payments, transitional benefi ts, partial retirement etc.).

Th e restructuring provisions comprise all expenses resulting from the restructuring measures within the US express business as well as in other areas of the Group. Th ese measures relate primarily to termination benefi t obligations to employees (partial retirement programmes, transitional benefi ts) and expenses from the closure of terminals, for example.

Technical reserves (insurance) mainly consist of outstanding loss reserves and IBNR reserves; further details can be found in Note 7.

Th e provision for postage stamps covers outstanding obligations to customers for letter and parcel deliveries from postage stamps sold but still unused by customers, and is based on studies by market research companies. It is measured at the nominal value of the stamps issued.

45.2 Miscellaneous provisions

€ m
2009 2010
Tax provisions 315 404
Litigation costs 136 121
Risks from business activities 147 135
Postal Civil Service Health Insurance Fund 22 12
Welfare benefi ts for civil servants 22 20
Staff-related provisions 22 21
Miscellaneous other provisions 524 652
Miscellaneous provisions 1,188 1,365

Of the tax provisions, € 273 million (previous year: € 218 million) relates to VAT, € 17 million (previous year: € 9 million) to customs and duties, and € 114 million (previous year: € 88 million) to other tax provisions.

Risks from business activities comprise obligations such as expected losses and warranty obligations. Miscellaneous other provisions include a large number of individual items.

45.3 Maturity structure

Th e maturity structure of the provisions recognised in fi nancial year 2010 is as follows:

€ m Less than
1 year
More than
1 year
to 2 years
More than
2 years
to 3 years
More than
3 years
to 4 years
More than
4 years
to 5 years
More than
5 years
Total
2010
Other employee benefi ts 259 299 183 122 89 231 1,183
Restructuring provisions 452 131 33 30 14 488 1,148
Technical reserves (insurance) 179 162 78 57 29 48 553
Postage stamps 450 0 0 0 0 0 450
Miscellaneous provisions 919 231 66 47 27 75 1,365
2,259 823 360 256 159 842 4,699

46 Financial liabilities

€ m Non-current Current Total 2009 2010 2009 2010 2009 2010 Bonds 1,870 1,682 0 0 1,870 1,682 Due to banks 197 44 380 315 577 359 Finance lease liabilities 241 183 28 27 269 210 Liabilities to Group companies 98 27 28 110 126 137 Liabilities recognised at fair value through profi t or loss 84 15 57 100 141 115 Other fi nancial liabilities 4,209 4,324 247 195 4,456 4,519 Financial liabilities 6,699 6,275 740 747 7,439 7,022

46.1 Bonds

Th e following table contains further details on the company's major bonds. Th e bonds issued by Deutsche Post Finance B.V. are fully guaranteed by Deutsche Post AG.

Major bonds

2009 2010
Nominal coupon Issue volume Issuer Carrying
amount
€ m
Fair value
€ m
Carrying
amount
€ m
Fair value
€ m
Bond 2002 / 2012 5.125 % € 679 million Deutsche Post Finance b. v. 721 723 713 718
Bond 2003 / 2014 4.875 % € 926 million Deutsche Post Finance b. v. 957 981 954 992

46.2 Due to banks

Th e following table contains the terms and conditions of signifi cant individual contracts reported under amounts due to banks. Th e liabilities due to banks mentioned are fully guaranteed by Deutsche Post AG.

Terms and conditions

Carrying
amount 2009
Carrying
amount 2010
Bank Interest rate End of term € m € m
Deutsche Post International b. v., Netherlands European Investment Bank Luxembourg 4.923 % 12 / 2011 114 123
Deutsche Post International b. v., Netherlands European Investment Bank Luxembourg 3-month fl oater 06 / 2011 24 8
Deutsche Post International b. v., Netherlands European Investment Bank Luxembourg 5.81 % 02 / 2011 14 7
Deutsche Post ag, Germany dz bank 4.565 % 12 / 2010 201 0
Other 224 221
577 359

46.3 Finance lease liabilities

Finance lease liabilities mainly relate to the following items:

€ m
Leasing partner Interest rate End of term Asset 2009 2010
Deutsche Post Immobilien GmbH, Germany Lorac Investment Management
Sarl
6 % 2016 Real estate 15 11
dhl Express (us) Inc., usa Wachovia Financial Services;
Wells Fargo
6.74 % 2019 / 2022 Sorting system
software
35 36
scm Supply Chain Management Inc., Canada Bank of Nova Scotia variable 2012 / 2013 Warehouse,
offi ce equipment
41 34
Deutsche Post ag, Germany t-Systems International
GmbH, Germany
5 % 2011 it equipment 19 15

Th e leased assets are recognised in property, plant and equipment at carrying amounts of € 374 million (previous year: € 521 million). Th e diff erence between the carrying amounts of the assets and the liabilities results from longer useful lives of the assets compared with a shorter repayment period for the lease instalments and unscheduled repayments of lease obligations. Th e notional amount of the minimum lease payments totals € 234 million (previous year: € 319 million).

Maturity structure

Present value
(finance lease liabilities)
Minimum lease payments
(notional amount)
2009 2010 2009 2010
28 27 40 33
155 108 187 120
86 75 92 81
269 210 319 234

46.4 Financial liabilities at fair value through profi t or loss

Th e amounts reported under this item relate to the negative fair values of derivative fi nancial instruments.

€ m
2009 2010
Financial liabilities at fair value through profi t or loss 141 115

Further details on the changes can be found in Note 50.

47 Other liabilities

€ m Non-current Current Total
2009 2010 2009 2010 2009 2010
Other liabilities 372 401 3,674 4,047 4,046 4,448

46.5 Other fi nancial liabilities

€ m 2009 2010
Mandatory exchangeable bond
(with accrued interest)
Deutsche
Post ag
2,670 2,796
Other liabilities related to the planned
sale of Deutsche Postbank shares
Deutsche
Post ag
1,320 1,368
Loan notes due to Exel's existing
shareholders
Deutsche
Post ag
61 40
Miscellaneous fi nancial liabilities Other Group
companies
405 315
Other fi nancial liabilities 4,456 4,519

Th e other fi nancial liabilities mainly result from the transactions related to the planned sale of Deutsche Postbank shares. Financial liabilities consist of a mandatory exchangeable bond on 60 million Postbank shares, cash collateral for the acquisition of another 26 million Postbank shares and payments on settled hedging transactions entered into to hedge Deutsche Bank shares; see Note 2.

47.1 Breakdown of other liabilities

€ m
2009 2010
Tax liabilities 661 884
Incentive bonuses 477 609
Compensated absences 410 385
Deferred income, of which non-current: 73
(previous year: 41) 266 323
Wages, salaries, severance payments 229 288
Liabilities from the sale of residential building loans,
of which non-current: 273 (previous year: 281) 287 278
Social security liabilities 159 181
Payables to employees and members
of executive bodies 288 165
Debtors with credit balances 105 116
Overtime claims 88 100
Other compensated absences 71 70
cod liabilities 47 58
Accrued rentals 19 23
Liabilities from cheques issued 19 20
Liabilities from loss compensation 15 19
Accrued insurance premiums for damages
and similar liabilities 15 15
Insurance liabilities 25 13
Miscellaneous other liabilities, of which non-current:
55 (previous year: 50) 865 901
4,046 4,448

Of the tax liabilities, € 504 million (previous year: € 318 million) relates to VAT, € 252 million (previous year: € 214 million) to customs and duties, and € 128 million (previous year: € 129 million) to other tax liabilities.

Th e liabilities from the sale of residential building loans relate to obligations of Deutsche Post AG to pay interest subsidies to borrowers to off set the deterioration in borrowing terms in conjunction with the assignment of receivables in previous years, as well as pass-through obligations from repayments of principal and interest for residential building loans sold.

Other liabilities include a large number of individual items.

47.2 Maturity structure

Maturity structure of other liabilities 4,046 4,448
More than 5 years 282 300
More than 4 years to 5 years 34 30
More than 3 years to 4 years 7 13
More than 2 years to 3 years 13 15
More than 1 year to 2 years 36 43
Less than 1 year 3,674 4,047
2009 2010
€ m

Th ere is no signifi cant diff erence between the carrying amounts and the fair values of the other liabilities due to their short maturities and market interest rates. Th ere is no signifi cant interest rate risk because most of these instruments bear fl oating rates of interest at market rates.

48 Trade payables

Trade payables also include liabilities to Group companies.

€ m
2009 2010
Trade payables 4,861 5,707

€ 844 million of the trade payables (previous year: € 862 million) is attributable to Deutsche Post AG. Trade payables primarily have a maturity of less than one year. Th e reported carrying amount of trade payables corresponds to their fair value.

CASH FLOW DISCLOSURES

49 Cash fl ow disclosures

Th e cash fl ow statement for the Group's continuing operations is prepared in accordance with IAS 7 (Cash Flow Statements) and discloses the cash fl ows in order to present the source and application of cash and cash equivalents. It distinguishes between cash fl ows from operating, investing and fi nancing activities. Cash and cash equivalents are composed of cash, cheques and bank balances with a maturity of not more than three months, and correspond to the cash and cash equivalents reported on the balance sheet. Th e eff ects of currency translation and changes in the consolidated group are adjusted when calculating cash and cash equivalents.

At the end of February 2009, the Postbank shares from the fi rst tranche were sold as scheduled and the company was deconsolidated. Discontinued operations for the previous year therefore only include the cash fl ows for the fi rst two months of 2009.

49.1 Net cash from operating activities

Cash fl ows from operating activities are calculated by adjusting net profi t before taxes for net fi nancial income / net fi nance costs and non-cash factors, as well as taxes paid, changes in provisions and in other non-current assets and liabilities (net cash from operating activities before changes in working capital). Adjustments for changes in working capital (excluding fi nancial liabilities) result in net cash from or used in operating activities.

Net cash from operating activities due to continuing operations before changes in working capital amounted to € 2,109 million, a signifi cant € 1,346 million higher than in the previous year. Th is is largely attributable to the improved EBIT, which increased by € 1,604 million. Th e depreciation, amortisation and impairment losses contained in EBIT are non-cash eff ects and are therefore adjusted. Th ey are € 324 million down on the previous year. In addition, the losses on the disposal of assets of € 279 million refl ected in EBIT are not attributable to operating activities. Th ey have therefore been adjusted in the net loss from the disposal of non-current assets and are presented instead in the cash fl ows from investing activities. Th e increase in working capital led to a cash outfl ow of € 182 million. Th e increase in receivables and other assets was a major factor contributing to this development. Th e decline in working capital in the previous year led to a net cash infl ow of € 481 million. Overall, net cash from operating activities due to continuing operations rose by € 683 million to € 1,927 million.

Non-cash income and expense

€ m
2009 2010
Expense from remeasurement of assets 234 103
Income from remeasurement of liabilities –107 –145
Expense from disposal of assets 2 51
Staff costs relating to Share Matching Scheme 5 20
Miscellaneous – 6 –2
Non-cash income and expense 128 27

49.2 Net cash from investing activities

Cash fl ows from investing activities mainly result from cash received from disposals of non-current assets (divestitures) and cash paid for investments in non-current assets. Interest and dividends received from investing activities as well as cash fl ows from changes in current fi nancial assets are also included.

Net cash from investing activities amounted to € 8 million in the year under review, compared to a cash outfl ow of € 1,457 million in the previous year. Th is was mainly due to the sale of money market funds, which led to a cash infl ow from current fi nancial assets. In the previous year, the change in current fi nancial assets resulted in net cash outfl ows of € 659 million. Cash was received from the sale of Deutsche Bank shares which was invested on the capital market.

Th e sales of the day-defi nite domestic express business in France and the UK led to a cash outfl ow and a corresponding reduction in the proceeds from the disposal of non-current assets. € 74 million was used to acquire subsidiaries and other business units. Th is was largely attributable to subsequent purchase price payments for Flying Cargo and the acquisition of nugg.ad AG. Cash payments for property, plant and equipment and intangible assets were at the same level as the previous year, at € 1,174 million, and were mainly attributable to replacement investments.

Th e following assets were acquired and liabilities assumed as a result of company acquisitions (see also Note 2):

€ m
2009 2010
Non-current assets 5 0
Current assets (excluding cash and cash equivalents) 9 1
Provisions 0 0
Other liabilities –16 0

Free cash fl ow is a combination of net cash provided by operating activities and net cash used in investing activities. Free cash fl ow is considered to be an indicator of how much cash is available to the company for dividend payments or the repayment of debt. Since net cash from operating activities increased signifi cantly and investing activities also generated net cash, free cash fl ow improved considerably, rising from €–213 million in the previous year to € 1,935 million in the reporting period.

49.3 Net cash used in fi nancing activities

Net cash of € 1,651 million was used in fi nancing activities in the reporting period, compared to a cash infl ow of € 1,669 million in the previous year. Th e dividend payment to shareholders (€ 725 million) was again the largest payment in this area. Net cash of € 641 million was used to reduce fi nancial liabilities. Th e main reasons for the net cash infl ow in the previous year were Deutsche Bank AG's subscription to the mandatory exchangeable bond as part of the planned Postbank sale and the payment of the collateral for the put option for the remaining Postbank shares. A portion of the cash infl ow was used for the repayment of fi nancial liabilities. Th e interest paid was therefore € 108 million lower than in the previous year.

49.4 Cash and cash equivalents

Th e cash infl ows and outfl ows described above produced cash and cash equivalents due to continuing operations of € 3,415 million; see Note 37. Th is represents a year-on-year increase of € 351 million. Currency translation diff erences of € 67 million contributed to this growth.

OTHER DISCLOSURES

50 Risks and fi nancial instruments of the Group

50.1 Risk management

As a result of its operating activities, the Group is exposed to fi nancial risks that may arise from changes in exchange risks, commodity prices and interest rates. Th e Group uses both primary and derivative fi nancial instruments to manage these fi nancial risks. Th e use of derivatives is limited exclusively to mitigating primary fi nancial risks. Any use of derivatives for speculative purposes is therefore not permitted under the Group's internal guidelines.

Changes in exchange rates, interest rates or commodity prices could lead to signifi cant fl uctuations in the fair value of the derivatives used. Th ese fl uctuations in fair value should not be assessed separately from the hedged underlying transactions as changes in the fair value of derivatives and hedged transactions are off set in the course of hedge accounting.

Th e universe of actions, responsibilities and controls necessary for using derivatives has been clearly established in the Group's internal guidelines. Suitable risk management soft ware is used to record, assess and process fi nancial transactions as well as to regularly monitor the eff ectiveness of the hedging relationships. To limit counterparty risk from fi nancial transactions, the Group only enters into transactions with prime-rated banks. Each counterparty is assigned a counterparty limit, the utilisation of which is regularly monitored. Th e Group's Board of Management is informed internally at regular intervals about existing fi nancial risks and the hedging instruments deployed to mitigate them. Th e fi nancial instruments used are accounted for externally in accordance with IAS 39.

Liquidity management

Th e aim of liquidity management is to ensure that the Deutsche Post DHL Group and the Group companies are in a position to meet their payment obligations on time. To this end, liquidity in the Group is centralised to a very large extent in cash pools and managed in the Corporate Center.

Liquidity is managed based on the centrally available liquidity reserves (funding availability), consisting of central short-term fi nancial investments and committed credit lines. Th e Group aims to have available at least € 2 billion in central credit lines.

Th e Group had central liquidity reserves of € 4.6 billion as at 31 December 2010 (previous year: € 6.2 billion). In the previous year, the reserves were composed of a central fi nancial investment of € 3.5 billion and additional credit lines with various banks totalling € 2.7 billion. Th e reserves at the reporting date consisted of central fi nancial investments amounting to € 2.6 billion plus a syndicated credit line of € 2.0 billion that was negotiated in December 2010.

Th e maturity structure of primary fi nancial liabilities within the scope of IFRS 7 based on cash fl ows is as follows:

Maturity structure: remaining maturities

€ m More than More than More than More than
Less than 1 year 2 years 3 years 4 years More than
1 year to 2 years to 3 years to 4 years to 5 years 5 years
As at 31 December 2010
Non-current fi nancial liabilities 80 5,285 130 1,000 29 115
Other liabilities 0 6 5 5 4 256
Non-current liabilities 80 5,291 135 1,005 33 371
Current fi nancial liabilities 747 0 0 0 0 0
Trade payables 5,707 0 0 0 0 0
Other liabilities 266 0 0 0 0 0
Current liabilities 6,720 0 0 0 0 0
As at 31 December 2009
Non-current fi nancial liabilities 87 522 5,223 118 1,010 481
Other liabilities 0 46 44 42 41 283
Non-current liabilities 87 568 5,267 160 1,051 764
Current fi nancial liabilities 683 0 0 0 0 0
Trade payables 4,861 0 0 0 0 0
Other liabilities 236 0 0 0 0 0
Current liabilities 5,780 0 0 0 0 0

Th e non-current liabilities in the "More than 1 year to 2 years" category include a mandatory exchangeable bond (zero bond) of € 2,568 million plus interest. Th e bond was issued in February 2009 and fully subscribed by Deutsche Bank; see Note 2. Th e settlement of the liability in February 2012 will not result in any cash fl ows. Deutsche Post AG is required to transfer 60 million shares of Deutsche Postbank AG to Deutsche Bank AG to settle the liability. Non-current liabilities also include the cash collateral of € 1,161 million plus interest issued by Deutsche Bank AG in February 2009 as an advance paid on the written put option on 26,417,432 Postbank shares and a liability to Deutsche Bank AG of € 120 million relating to the transactions settled to hedge Deutsche Bank shares; see Note 2. Collateral was furnished in the same amount.

Th e maturity structure of the derivative fi nancial instruments based on cash fl ows is as follows:

Maturity structure: remaining maturities

Less than 1 year 2 years 3 years 4 years More than
1 year to 2 years to 3 years to 4 years to 5 years 5 years
–1,303 –119 –11 – 6 0 0
1,361 151 16 14 0 0
9 0 0 0 0 0
–2,930 – 46 –12 –154 0 0
2,822 34 8 165 0 0
– 6 0 0 0 0 0
–2,421 – 44 – 54 –20 –149 0
2,474 63 66 20 180 0
6 0 0 0 0 0
–1,733 –129 –72 –12 – 8 –172
1,670 104 58 9 6 158
–10 0 0 0 0 0
More than More than More than More than

Derivative fi nancial instruments entail both rights and obligations. Th e contractual arrangement defi nes whether these rights and obligations can be off set against each other and therefore result in a net settlement, or whether both parties to the contract will have to perform their obligations in full (gross settlement). No cash fl ows were reported in the maturity bands for "4 to 5 years" and "more than 5 years" as at 31 December 2010, largely because a longterm derivative that was recognised at its negative fair value as at 31 December 2009 and that would have led to corresponding cash fl ows was closed out in 2010; see Note 50.3 (Cash fl ow hedges).

Th e derivatives on shares of Deutsche Postbank AG entered into with Deutsche Bank AG are not included in the overview as they do not result in cash fl ows.

currency risk and currency management

Th e Group's global operating activities expose it to currency risks that are split into balance sheet risks and risks from planned transactions for risk management purposes.

Balance sheet currency risks arise from the measurement and settlement of items in foreign currencies that have already been recognised if the exchange rate on the measurement or settlement date diff ers from the rate on recognition. Th e resulting foreign exchange diff erences directly impact profi t or loss. In order to mitigate this impact as far as possible, all signifi cant balance sheet currency risks within the Group are centralised at Deutsche Post AG through the in-house bank function. Th e centralised risks are aggregated by Corporate Treasury to calculate a net position per currency and hedged externally based on value at risk limits. Th e currency- related value at risk (95 % / one-month holding period) for the portfolio concerned totalled € 3 million at the end of the year; the limit was a maximum of € 5 million.

Th e notional amount of the currency forwards and currency swaps used to manage balance sheet currency risks amounted to € 3,383 million at the reporting date (previous year: € 3,596 million); the fair value was €–45 million (previous year: €–12 million). For simplifi cation purposes, fair value hedge accounting was not applied to the derivatives used, which are reported as trading derivatives instead.

Planned currency risks arise from the settlement of future foreign currency transactions at exchange rates that diff er from the rates originally planned or calculated. Th ese currency risks are also captured and managed centrally in Corporate Treasury. Th e goal is to hedge 50 % to 80 % of the net risk per foreign currency and thereby to hedge the originally planned exchange rates. At the reporting date, around 50 % of the foreign currency risk for current transactions in 2011 was hedged. Th e relevant hedging transactions are recognised using cash fl ow hedge accounting; see Note 50.3 (Cash fl ow hedges).

In total, currency forwards and currency swaps used for risk management with a notional amount of € 4,603 million (previous year: € 4,502 million) were recognised at the balance sheet date. Th e corresponding fair value was €–65 million (previous year: €–44 million). Th ere were no currency options at the end of 2010 (previous year: fair value of € 1 million). Th e Group also held crosscurrency swaps with a notional amount of € 211 million (previous year: € 240 million) and a fair value of €–14 million (previous year €–11 million) to hedge long-term foreign currency fi nancing.

Currency risks resulting from translating assets and liabilities of foreign operations into the Group's currency (translation risk) were not hedged as at 31 December 2010.

Of the unrealised gains or losses from currency derivatives recognised in equity as at 31 December 2010 in accordance with IAS 39, €–19 million (previous year: €–15 million) is expected to be recognised in income in the course of 2011.

IFRS 7 requires the disclosure of quantitative risk data, showing how profi t or loss and equity are aff ected by changes in exchange rates at the reporting date. Th e impact of these changes in exchange rates on the portfolio of foreign currency fi nancial instruments is assessed by means of a value at risk calculation (95 % confi dence / one-month holding period). It is assumed that the portfolio as at the reporting date is representative for the full year.

Eff ects of hypothetical changes in exchange rates on translation risk do not fall within the scope of IFRS 7. Th e following assumptions are used as a basis for the sensitivity analysis:

Primary fi nancial instruments in foreign currencies used by Group companies were hedged by Deutsche Post AG's in-house bank, with Deutsche Post AG setting and guaranteeing monthly exchange rates. Exchange rate-related changes therefore have no eff ect on the profi t or loss and equity of the Group companies. Where, in individual cases, Group companies are not permitted to participate in in-house banking for legal reasons, their currency risks from primary fi nancial instruments are fully hedged locally through the use of derivatives. Th ey therefore have no impact on the Group's risk position.

Hypothetical changes in exchange rates have an eff ect on the fair values of Deutsche Post AG's external derivatives that is reported in profi t or loss; they also aff ect the foreign currency gains and losses from remeasurement at the closing date of the in-house bank balances, balances from external bank accounts as well as internal and external loans extended by Deutsche Post AG. Th e foreign currency value at risk of the foreign currency items concerned was € 3 million at the reporting date (previous year: € 2 million). In addition, hypothetical changes in exchange rates aff ect equity and the fair values of those derivatives used to hedge unrecognised fi rm commitments and highly probable forecast currency transactions, which are designated as cash fl ow hedges. Th e foreign currency value at risk of this risk position was € 25 million at 31 December 2010 (previous year: € 10 million). Th e total foreign currency value at risk was € 24 million at the reporting date (previous year: € 9 million). Th e total amount is lower than the sum of the individual amounts given above, owing to interdependencies.

interest rate risk and interest rate management

Note 46 contains an overview of outstanding fi nancial liabilities. Th e Group uses interest rate derivatives to ensure an adequate ratio of variable-rate to fi xed-income fi nancial instruments.

Th e fair value of interest rate hedging instruments was calculated on the basis of discounted expected future cash fl ows using Corporate Treasury's risk management system.

As at 31 December 2010, the Group had entered into interest rate swaps with a notional volume of € 1,005 million (previous year: € 1,182 million). Th e fair value of this interest rate swap position was € 71 million (previous year: € 51 million). As in the previous year, there were no interest rate options at the reporting date.

Th e Group slightly increased the share of instruments with short-term interest lock-ins in the course of 2010 through the repayment of fi xed-income fi nancial liabilities. Financial liabilities with short-term interest lock-ins now represent around 60 % of total fi nancial liabilities. However, the eff ect of interest rate changes on the Group's fi nancial position continues to be insignifi cant. Fixed-income fi nancial liabilities in connection with the planned Postbank sale are not included in this analysis as these liabilities are paid in Postbank shares and therefore no interest rate risk arises.

Th e quantitative risk data relating to interest rate risk required by IFRS 7 is presented in the form of a sensitivity analysis. Th is method determines the eff ects of hypothetical changes in market interest rates on interest income, interest expense and equity as at the reporting date. Th e following assumptions are used as a basis for the sensitivity analysis:

Primary variable-rate fi nancial instruments are subject to interest rate risk and must therefore be included in the sensitivity analysis. Primary variable-rate fi nancial instruments that were transformed into fi xed-income fi nancial instruments using cash fl ow hedges are not included. Changes in market interest rates for derivative fi nancial instruments used as a cash fl ow hedge aff ect equity by changing fair values and must therefore be included in the sensitivity analysis. Fixed-income fi nancial instruments measured at amortised cost are not subject to interest rate risk.

Designated fair value hedges of interest rate risk are not included in the analysis because the interest-related changes in fair value of the hedged item and the hedging transaction almost fully off set each other in profi t or loss for the period. Only the variable portion of the hedging instrument aff ects net fi nance costs /net fi nancial income and must be included in the sensitivity analysis.

If the market interest rate level as at 31 December 2010 had been 100 basis points higher, net fi nancial income would have decreased by € 4 million (previous year: increased by € 6 million). A market interest rate level 100 basis points lower would have had the opposite eff ect. A change in the market interest rate level by 100 basis points would aff ect the fair values of the interest rate derivatives recognised in equity. A rise in interest rates in this fi nancial year would not have increased equity (previous year: € 24 million), nor would a reduction have reduced equity (previous year: € 30 million). Th e signifi cant decrease in sensitivity is attributable to the early settlement of an interest rate swap that had been accounted for as a cash fl ow hedge in the previous year.

market risk

As in the previous year, most of the risks arising from commodity price fluctuations, in particular fluctuating prices for kero sene and marine diesel fuels, were passed on to customers via operating measures. In addition, a small number of commodity swaps for diesel were used to control residual risks. Th e notional amount of commodity swaps was € 42 million (previous year: € 16 million) with a fair value of € 5 million (previous year: € 1 million).

IFRS 7 requires the disclosure of a sensitivity analysis, presenting the eff ects of hypothetical commodity price changes on profi t or loss and equity. Changes in commodity prices would aff ect the fair value of the derivatives used to hedge highly probable forecast commodity purchases (cash fl ow hedges) and the hedging reserve in equity. Since all commodity price derivatives are accounted for as cash fl ow hedges, changes to the commodity prices would aff ect equity, but not profi t or loss.

A 10 % increase in the commodity prices underlying the derivatives as at the balance sheet date would have increased fair values and hence equity by € 5 million (previous year: € 1 million). A corresponding decline in commodity prices would have had the opposite eff ect.

Balance sheet risks associated with changes in share prices arise for the Group from the derivative fi nancial instruments on the Deutsche Postbank AG shares held by Deutsche Post AG entered into under the Amendment Agreement Regarding the Acquisition of Shares in Deutsche Postbank AG. In addition to a forward on 60 million Deutsche Postbank shares, put and call options on 26,417,432 shares were agreed. Th e contractual partner in both cases is Deutsche Bank AG.

Th e fair value of the forward was € 1,653 million as at 31 December 2010 (previous year: € 0 million). Th e forward was not capitalised at 31 December 2009, in accordance with the exemption provided in IAS 39.2 (g). Th e net fair value of the options was € 736 million as at 31 December 2010 (previous year: € 647 million). Changes in the fair value of the forward and the options are included in net fi nance costs /net fi nancial income until the instru ments are exercised or expire. Had the fair value of Postbank shares been 10 % lower as at 31 December 2010, the net fair value of the share price derivatives would have increased by € 180 million, generating additional income of € 180 million (previous year: € 60 million from the Postbank share options only) in net fi nan cial income. An increase in Postbank shares would have had the opposite eff ect and would have resulted in a charge to net fi nan cial income.

If, based on the quoted exchange price of Deutsche Postbank shares, the fair value falls below the carrying amount of the equity investment, a write-down is recognised. It is reversed up to the amount of amortised cost in accordance with the equity method, should the share price increase.

credit risk

Th e credit risk incurred by the Group is the risk that counterparties fail to meet their obligations arising from operating activities and from fi nancial transactions. To minimise credit risk from fi nancial transactions, the Group only enters into transactions with prime-rated counterparties. Th e Group's heterogeneous customer structure means that there is no risk concentration. Each counterparty is assigned an individual limit, the utilisation of which is regularly monitored. A test is performed at the balance sheet dates to establish whether an impairment loss needs to be charged on the positive fair values due to the individual counterparties' credit quality. Th is was not the case for any of the counterparties as at 31 December 2010.

Default risks are continuously monitored in the operating business. Th e aggregate carrying amounts of fi nancial assets represent the maximum default risk. Trade receivables amounting to € 6,011 million (previous year: € 4,881 million) are due within one year. Th e following table gives an overview of receivables that are past due:

€ m Past due at reporting date and not impaired
Carrying
amount
before
impairment
loss
Neither impaired
nor due as at
the reporting date
Less than
30 days
31 to
60 days
61 to
90 days
91 to
120 days
121 to
150 days
151 to
180 days
> 180 days
As at 31 December 2010
Trade receivables 6,242 4,133 900 514 197 97 51 19 34
As at 31 December 2009
Trade receivables 5,135 3,304 727 534 166 86 29 20 15

Trade receivables changed as follows:

€ m
2009 2010
Gross receivables
As at 1 January 5,788 5,135
Changes – 653 1,107
As at 31 December 5,135 6,242
Valuation allowances
As at 1 January –197 –254
Changes – 57 23
As at 31 December –254 –231
Carrying amount as at 31 December 4,881 6,011

All other fi nancial instruments are neither past due nor impaired. Th e heterogeneous structure of the counterparties prevents risk concentration. Other assets are expected to be collectible at any time.

50.2 Collateral

€ 301 million (previous year: € 289 million) of collateral is recognised in non-current fi nancial assets as at the balance sheet date. Among other things, this relates to the planned sale of Postbank shares. Deutsche Post AG is required to deposit payments from hedging transactions already settled as part of the sale of Deutsche Bank shares as collateral with Deutsche Bank AG. Th e collateral deposited is released when the mandatory exchangeable bond is exercised in February 2012. Other collateral relates to the settlement of residential building loans and existing leases.

Collateral of € 39 million is recognised in current fi nancial assets (previous year: € 40 million). Th e bulk of this relates to collateral as part of the QTE leases.

In addition, Deutsche Post AG pledged 86,417,432 shares of Deutsche Postbank AG to Deutsche Bank AG. Th e collateral for 60 million shares is released when the mandatory exchangeable bond is exercised; for the remaining 26,417,432 shares it is released when one of the options is exercised (see market risk).

50.3 Derivative fi nancial instruments

Th e following table gives an overview of the recognised derivative fi nancial instruments used in the Group and their fair values. Derivatives with amortising notional volumes are reported in the full amount at maturity.

Derivative fi nancial instruments

€ m Fair values 2010 by maturity
2009 2010 Assets Liabilities
Notional
amount
Fair value Notional
amount
Fair value
of assets
Fair
value of
liabilities
Total fair
value
Less
than 1
year
Up
to 2
years
Up
to 3
years
Up
to 4
years
Up
to 5
years
> 5
years
Less
than 1
year
Up
to 2
years
Up
to 3
years
Up
to 4
years
Up
to 5
years
> 5
years
Interest rate products
Interest rate swaps 1,182 51 1,005 71 0 71 0 43 0 28 0 0 0 0 0 0 0 0
of which cash fl ow
hedges
340 – 6 163 18 0 18 0 0 0 18 0 0 0 0 0 0 0 0
of which fair value
hedges
842 57 842 53 0 53 0 43 0 10 0 0 0 0 0 0 0 0
of which held for trading 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,182 51 1,005 71 0 71 0 43 0 28 0 0 0 0 0 0 0 0
Currency transactions
Currency forwards 2,423 – 40 2,280 19 – 52 –33 17 2 0 0 0 0 – 48 –3 –1 0 0 0
of which cash fl ow
hedges
737 –28 1,052 13 –33 –20 11 2 0 0 0 0 –29 –3 –1 0 0 0
of which net investment
hedges 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
of which held for trading 1,686 –12 1,228 6 –19 –13 6 0 0 0 0 0 –19 0 0 0 0 0
Currency options 275 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
of which cash fl ow
hedges 275 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Currency swaps 2,079 – 4 2,323 17 – 49 –32 15 2 0 0 0 0 – 49 0 0 0 0 0
of which cash fl ow
hedges 169 – 4 168 3 –3 0 1 2 0 0 0 0 –3 0 0 0 0 0
of which held for trading 1,910 0 2,155 14 – 46 –32 14 0 0 0 0 0 – 46 0 0 0 0 0
Cross-currency swaps 240 –11 211 0 –14 –14 0 0 0 0 0 0 –3 – 8 0 –3 0 0
of which cash fl ow
hedges 183 3 173 0 – 6 – 6 0 0 0 0 0 0 –3 0 0 –3 0 0
of which fair value
hedges
57 –14 38 0 – 8 – 8 0 0 0 0 0 0 0 – 8 0 0 0 0
of which held for trading 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
5,017 – 54 4,814 36 –115 –79 32 4 0 0 0 0 –100 –11 –1 –3 0 0
Commodity price
transactions
Commodity price swaps 16 1 42 5 0 5 5 0 0 0 0 0 0 0 0 0 0 0
of which cash fl ow
hedges 16 1 42 5 0 5 5 0 0 0 0 0 0 0 0 0 0 0
Equity price transactions
Equity forwards 2,946 1,653 0 1,653 0 1,653 0 0 0 0 0 0 0 0 0 0
of which held for trading 2,946 1,653 0 1,653 0 1,653 0 0 0 0 0 0 0 0 0 0
Equity options 2,596 647 2,596 736 0 736 0 736 0 0 0 0 0 0 0 0 0 0
of which held for trading 2,596 647 2,596 736 0 736 0 736 0 0 0 0 0 0 0 0 0 0
2,596 647 5,542 2,389 0 2,389 0 2,389 0 0 0 0 0 0 0 0 0 0

Th e forward and the put and call options on the shares of Deutsche Postbank AG are recognised in the equity price transactions item.

fair value hedges

Interest rate swaps were used to hedge the fair value risk of fi xed-interest euro-denominated liabilities. Th e fair values of these interest rate swaps amount to € 53 million (previous year: € 57 million). As at 31 December 2010, there was also a € 19 million (previous year: € 24 million) adjustment to the carrying amount of the underlying hedged item arising from an interest rate swap unwound in the past. Th e adjustment to the carrying amount is amortised over the remaining term of the liability using the eff ective interest method, and reduces future interest expense.

In addition, cross-currency swaps were used to hedge liabilities in foreign currency against negative changes in the market, with the liability being transformed into a variable-interest eurodenominated liability. Th is hedged the fair value risk of the interest and currency component. Th e fair value of this interest rate swap position was €–8 million as at 31 December 2010 (previous year: €–14 million).

Th e following table gives an overview of the gains and losses arising from the hedged items and the respective hedging transactions:

Ineffective portion of fair value hedges

Balance (ineffective portion) 1 2
Gains (+) on hedging transactions 17 3
Losses (–) on hedged items –16 –1
2009 2010
€ m

Cash fl ow hedges

Th e Group uses currency forwards and swaps to hedge the cash fl ow risks from future foreign currency operating revenue and expenses. Th e fair values of currency forwards and swaps amounted to €–15 million at the reporting date (previous year: €–7 million). Th e hedged items will mostly be recognised in the income statement in 2011.

Currency forwards with a fair value of €–10 million (previous year: €–21 million) as at the reporting date were entered into to hedge the currency risk of future lease payments and annuities denominated in foreign currencies. Th e payments for the hedged items are made in instalments, with the fi nal payment due in 2013.

Th e Group is exposed to cash fl ow risks from contracted aircraft purchases in connection with future payments in US dollars. Th ese risks were hedged using forward transactions. Th e fair value of these cash fl ow hedges amounted to € 5 million as at 31 December 2010 (previous year: €–3 million). Th e aircraft will be added in 2012. Gains or losses on hedges are off set against cost and recognised in profi t or loss upon the amortisation of the asset.

Risks arising from fi xed-interest foreign currency investments were hedged using synthetic cross-currency swaps, with the investments being transformed into fi xed-interest euro invest ments. Th ese synthetic cross-currency swaps hedge the currency risk, and their fair values at the reporting date amounted to € 15 million (previous year: € 28 million). Th e investments relate to internal Group loans that mature in 2014.

Th e Group was exposed to cash fl ow risks arising from a variable-interest liability. Th ese risks were hedged using an interest rate swap. On 27 September 2010, the liability, which was to fall due in 2037, was settled by payment. At the same time, the hedging instrument was transferred from the hedging portfolio to the trading portfolio at its fair value of €–50 million. Th e measurement at fair value was recognised in income at the time of the transfer. On 9 November 2010, the derivative was closed out by payment. Th e interest rate swap had a fair value of €–36 million on settlement.

In addition, a fi xed-interest currency liability was transformed into a fi xed-interest euro-denominated liability using a cross- currency swap. Th e fair value of the derivative was €–3 million as at the reporting date (previous year: €–7 million). Th e derivative and the underlying hedged item fall due in 2011.

Th e risks from the purchase of diesel and marine diesel fuels, which cannot be passed on to customers, were hedged using commodity swaps. Th e fair value of these cash fl ow hedges amounted to € 5 million as at year-end (previous year: € 1 million). Th ere was minor hedge ineff ectiveness.

50.4 Additional disclosures on the fi nancial instruments

used in the Group

Th e Group classifi es fi nancial instruments equivalent to the respective balance sheet items. Th e following table reconciles the classes to the categories given in IAS 39 and the respective fair values:

Reconciliation of carrying amounts in the balance sheet as at 31 December 2010

Carrying amount
Carrying amount by measurement category in accordance with IAS 39
Financial assets and liabilities at fair value
Available-for-sale
through profit or loss
financial assets
Trading
Fair value option
assets
Non-current fi nancial assets
3,193
at cost
588
0
0
68
at fair value
2,605
2,390
66
74
Other non-current assets
465
outside ifrs 7
465
0
0
0
Receivables and other current assets
8,641
at cost
7,305
0
0
0
outside ifrs 7
1,336
0
0
0
Current fi nancial assets
655
at cost
210
0
0
13
at fair value
445
21
0
407
outside ifrs 7
0
0
0
0
Cash and cash equivalents
3,415
0
0
0
Total assets
16,369
2,411
66
562
equity and liabilities
Non-current fi nancial liabilities1)
– 6,275
at cost
– 6,260
0
0
0
at fair value
–15
–1
0
0
outside ifrs 7
0
0
0
0
Other non-current liabilities
– 401
at cost
–273
0
0
0
outside ifrs 7
–128
0
0
0
Current fi nancial liabilities
–747
at cost
– 610
0
0
0
at fair value
–137
–137
0
0
Trade payables
– 5,707
0
0
0
Other current liabilities
– 4,047
at cost
–245
0
0
0
outside ifrs 7
–3,802
0
0
0
Total equity and liabilities
–17,177
–138
0
0
€ m

1) Some of the bonds included in fi nancial liabilities were designated as a hedged item in a fair value hedge and are thus subject to a basis adjustment. They are therefore recognised neither at full fair value nor at amortised cost.

Other financial instruments
outside the scope of IAS 39
Fair value of financial
instruments under IFRS 7
Loans and receivables / other financial liabilities Held-to-maturity assets Derivatives designated
as hedging instruments
Lease receivables / finance
lease liabilities
468 5 0 47 588
0 0 75 0 2,605
0 0 0 0 0
7,305 0 0 0 7,305
0 0 0 0 0
150 0 0 47 210
0 0 17 0 445
0 0 0 0 0
3,415 0 0 0 3,415
11,338 5 92 94
– 6,077 0 0 –183 – 6,510
0 0 –14 0 –15
0 0 0 0 0
–273 0 0 0 –277
0 0 0 0 0
– 583 0 0 –27 – 610
0 0 0 0 –137
– 5,707 0 0 0 – 5,707
–245 0 0 0 –245
0 0 0 0 0
–12,885 0 –14 –210

Reconciliation of carrying amounts in the balance sheet as at 31 December 2009

€ m
Carrying amount Carrying amount by measurement category in accordance with IAS 39
Financial assets and liabilities at fair value
through profit or loss
Available-for-sale
financial assets
Trading Fair value option
assets
Non-current fi nancial assets 1,448
at cost 576 0 0 83
at fair value 872 669 51 67
Other non-current assets 348
outside ifrs 7 348 0 0 0
Receivables and other current assets 7,157
at cost 6,012 0 0 0
outside ifrs 7 1,145 0 0 0
Current fi nancial assets 1,894
at cost 258 0 0 13
at fair value 1,636 23 0 1,605
outside ifrs 7 0 0 0 0
Cash and cash equivalents 3,064 0 0 0
Total assets 13,911 692 51 1,768
equity and liabilities
Non-current fi nancial liabilities1) – 6,699
at cost – 6,615 0 0 0
at fair value – 84 –22 0 0
outside ifrs 7 0 0 0 0
Other non-current liabilities –372
at cost –281 0 0 0
outside ifrs 7 – 91 0 0 0
Current fi nancial liabilities –740
at cost – 683 0 0 0
at fair value – 57 –35 0 0
Trade payables – 4,861 0 0 0
Other current liabilities –3,674
at cost –236 0 0 0
outside ifrs 7 –3,438 0 0 0
Total equity and liabilities –16,346 – 57 0 0

1) Some of the bonds included in fi nancial liabilities were designated as a hedged item in a fair value hedge and are thus subject to a basis adjustment. They are therefore recognised neither

at full fair value nor at amortised cost.

Other financial instruments
outside the scope of IAS 39
Fair value of financial
instruments under IFRS 7
Loans and receivables / other financial liabilities Held-to-maturity assets Derivatives designated
as hedging instruments
Lease receivables / finance
lease liabilities
414 27 0 52 576
0 0 85 0 872
0 0 0 0 0
6,012 0 0 0 6,012
0 0 0 0 0
196
0
1
0
0
8
48
0
258
1,636
0 0 0 0 0
3,064 0 0 0 3,064
9,686 28 93 100
– 6,374 0 0 –241 – 6,841
0 0 – 62 0 – 84
0 0 0 0 0
–281
0
0
0
0
0
0
0
–281
0
– 655 0 0 –28 – 683
0 0 –22 0 – 57
– 4,861 0 0 0 – 4,861
–236 0 0 0 –236
0 0 0 0 0
–12,407 0 – 84 –269

If there is an active market for a fi nancial instrument (e. g., stock exchange), the fair value is determined by reference to the market or quoted exchange price at the balance sheet date. If no fair value is available in an active market, the quoted prices in an active market for similar instruments or recognised valuation techniques are used to determine the fair value. Th e valuation techniques used incorporate the key factors determining the fair value of the fi nancial instruments using valuation parameters that are derived from the market conditions as at the balance sheet date. Counterparty risk is analysed on the basis of the current credit default swaps signed by the counterparties. Th e fair values of other noncurrent receivables and held-to-maturity fi nancial investments with remaining maturities of more than one year correspond to the present values of the payments related to the assets, taking into account current interest rate parameters.

Cash and cash equivalents, trade receivables and other receivables have predominantly short remaining maturities. As a result, their carrying amounts at the reporting date are approximately equivalent to their fair values. Trade payables and other liabilities generally have short remaining maturities; the recognised amounts approximately represent their fair values.

Available-for-sale fi nancial assets include shares in partnerships and corporations in the amount of € 81 million (previous year € 96 million). Th ere is no active market for these instruments. As no future cash fl ows can be reliably determined, the fair values cannot be determined using valuation techniques. Th e shares of these entities are recognised at cost. Th ere are no plans to sell or derecognise signifi cant shares of the available-for-sale fi nancial assets recognised as at 31 December 2010 in the near future. As in the previous year, no signifi cant shares measured at cost were sold in the fi nancial year. Available-for-sale fi nancial assets measured at fair value relate to equity and debt instruments.

Financial assets at fair value through profi t or loss include securities to which the fair value option was applied, in order to avoid accounting inconsistencies. Th ere is an active market for these assets, which are recognised at fair value.

Th e following table presents the methods used to determine the fair value for each class:

Financial assets and liabilities: 2010
---------------------------------------- -- -- --
€ m
Level 1 2 3
Measurement
using key
inputs based
Measurement
using key
inputs not based
Class Quoted
market prices
on observable
market data
on observable
market data
Non-current fi nancial assets
at fair value
140 2,465 0
Current fi nancial assets
at fair value
407 38 0
Non-current fi nancial
liabilities at fair value
0 –15 0
Current fi nancial liabilities
at fair value
0 –137 0

Financial assets and liabilities: 2009

€ m
Level 1 2 3
Measurement
using key inputs
based on
Measurement
using key inputs
not based on
Quoted observable observable
Class market prices market data market data
Non-current fi nancial assets
at fair value
118 754 0
Current fi nancial assets
at fair value
1,605 31 0
Non-current fi nancial
liabilities at fair value
0 – 84 0
Current fi nancial
liabilities at fair value
0 – 57 0

Th e fair value of currency forwards was measured on the basis of discounted future expected cash fl ows, taking forward rates on the foreign exchange market into account. Th e currency options were measured using the Black-Scholes option pricing model.

Level 2 includes commodity, interest rate and currency derivatives, and the forward and options entered into in the context of the planned sale of the Deutsche Postbank AG shares.

No assets were reclassifi ed in fi nancial years 2010 and 2009. Th e net gains and losses on fi nancial instruments classifi ed in accordance with the individual measurement categories in IAS 39 are as follows:

Net gains and losses by measurement category

€ m
2009 2010
Loans and receivables –184 –75
Held-to-maturity fi nancial assets 0 0
Financial assets and liabilities at fair value
through profi t or loss
Trading 146 1,757
Fair value option 10 7
Other fi nancial liabilities – 46 – 84

Th e net gains and losses mainly include the eff ects of fair value measurement, impairment and disposals (disposal gains / losses). Th e increase in the net income in the fi nancial assets and liabilities at fair value through profi t or loss category is attributable to the initial recognition of the forward entered into as part of the planned sale of the Deutsche Postbank AG shares. Dividends and interest are not taken into account for the fi nancial instruments measured at fair value through profi t or loss. Disclosures on net gains or losses on available-for-sale fi nancial assets can be found in Note 40. Income and expenses from interest and commission agreements of the fi nan cial instruments not measured at fair value through profi t or loss are explained in the income statement disclosures.

51 Contingent liabilities

Th e Group's contingent liabilities total € 2,469 million (previous year: € 2,310 million). € 12 million of the contingent liabilities relate to guarantee obligations (previous year: € 63 million), € 133 million to warranties (previous year: € 246 million) and € 153 million to liabilities from litigation risks (previous year: € 114 million). Th e other contingent liabilities amounting to € 2,171 million (previous year: € 1,887 million) mainly relate to obligations from formal state aid proceedings, see Note 53, and tax-related items.

52 Other fi nancial obligations

In addition to provisions, liabilities and contingent liabilities, there are other fi nancial obligations amounting to € 7,091 million (previous year: € 6,193 million) from non-cancellable operating leases as defi ned by IAS 17.

Th e Group's future non-cancellable payment obligations under leases are attributable to the following asset classes:

Lease obligations

2009 2010
Land and buildings 5,359 5,554
Aircraft 312 951
Transport equipment 376 439
Technical equipment and machinery 106 115
Other equipment, operating and offi ce equipment 25 20
it equipment 15 12
Lease obligations 6,193 7,091

Th e change is largely attributable to aircraft leases.

Maturity structure of minimum lease payments

Maturity structure of minimum lease payments 6,193 7,091
More than 5 years 1,935 2,257
More than 4 years to 5 years 478 557
More than 3 years to 4 years 600 731
More than 2 years to 3 years 800 914
More than 1 year to 2 years 1,023 1,199
Less than 1 year 1,357 1,433
2009 2010
€ m

Th e present value of discounted minimum lease payments is € 5,311 million (previous year: € 4,773 million), based on a discount factor of 6.50 % (previous year: 6.00 %). Overall, rental and lease payments amounted to € 2,330 million (previous year: € 2,370 million), of which € 1,693 million (previous year: € 1,820 million) relates to non-cancellable leases. € 2,745 million (previous year: € 2,747 million) of future lease obligations from non-cancellable leases is primarily attributable to Deutsche Post Immobilien GmbH.

Th e purchase obligation for investments in non-current assets amounted to € 194 million (previous year: € 234 million).

53 Litigation

As Deutsche Post AG is the market leader, a large number of its services are subject to sector-specifi c regulation under the Postgesetz (German postal act). Th e regulatory authority approves or reviews prices in particular, formulates the terms of downstream access and conducts general checks for market abuse. Any resulting proceedings could lead to a decline in revenue and earnings.

Legal risks arise, for example, from appeals by an association and a competitor against the price approvals under the price cap procedure for 2003, 2004 and 2005, and by the association against the price approvals under the price cap procedure for 2008. Although the appeals by the association against price approvals for the years 2003 to 2005 were fi nally dismissed by the Münster Higher Administrative Court, the association has lodged a constitutional complaint against this decision with the Federal Constitutional Court. Should the constitutional complaint be upheld, the proceedings at the Münster Higher Administrative Court will be resumed.

Legal risks also result from appeals by Deutsche Post against other price approvals granted by the regulatory authority.

European Commission competition proceedings were initiated on the basis of a complaint made by the Deutscher Verband für Post und Telekommunikation (German association for posts and telecommunications) about allegedly excessive mail prices. In these proceedings, Deutsche Post AG has presented detailed evidence to support its argument that the prices are reasonable.

Deutsche Post AG increased its discounts for downstream access on 1 July 2010. Deutsche Post's competitors and their associations fi led complaints against these discount increases with the Bundesnetzagentur (German federal network agency). Th ey claim that the increased discounts confl ict, in particular, with regulatory requirements. However, the Bundesnetzagentur discontinued its review proceedings by way of a notifi cation of 15 September 2010 aft er having found no violation of the applicable regulations. It remains to be seen whether the plaintiff s will attempt to pursue their complaints via other legal means. Deutsche Post AG considers its charges for downstream access and the discount increases to be in compliance with the regulatory and other legal requirements. However, no assurance can be given that government authorities or the courts will not come to a diff erent conclusion that would have negative eff ects on Deutsche Post AG's revenue and earnings.

In response to a complaint by a third party, the European Commission issued requests for information to the German government concerning an allegation by the Monopolkommission (German monopoly commission). Th e allegation is that Deutsche Post AG contravenes the prohibition of state aid under the EC Treaty by allowing Deutsche Postbank AG to use Deutsche Post outlets at below-market rates. In the opinion of Deutsche Post AG and Deutsche Postbank AG, this allegation is incorrect and the fee paid by Deutsche Postbank AG complies with the provisions on competition and state aid stipulated in European law. Th e European Commission also asked the Federal Republic of Germany to comment on the sale of its entire interest in Deutsche Postbank AG to Deutsche Post AG in 1999. However, the European Commission has already investigated the acquisition of Deutsche Postbank AG as part of state aid proceedings that were closed with the ruling dated 19 June 2002. At the time, it explicitly concluded that the acquisi tion of Postbank involved "no grant of state aid".

Th e German federal government has already argued before the European Commission that the allegations are unfounded in its opinion. Nevertheless, no assurance can be given with regard to the two allegations relating to the requests for information that the European Commission will not fi nd that the facts of the case constitute state aid.

On 12 September 2007, the European Commission initiated a formal investigation against the Federal Republic of Germany concerning possible subsidies. Th e investigation focused on whether the Federal Republic of Germany, using state resources, overcompensated Deutsche Post AG or its legal predecessor Deutsche Bundespost POSTDIENST for the cost of providing universal services between 1989 and 2007 and whether the company was thereby granted state aid incompatible with EU law. According to the decision opening the investigation, the Commission intends to examine all public transfers, public guarantees, statutorily granted exclusive rights, the price regulation of letter services and the public funding of civil servants' pensions during the period in question. Also to be investigated is the cost allocation within Deutsche Post AG and its predecessor between the regulated letter service, the universal service and competitive services. Th is also relates to co-operation agreements between Deutsche Post AG and Deutsche Postbank AG as well as between Deutsche Post AG and the business parcel service marketed by DHL Vertriebs GmbH.

Deutsche Post AG and Deutsche Postbank AG hold that the new investigation lacks any factual basis. All public transfers associated with the privatisation of Deutsche Bundespost, the public guarantees and the funding of pension obligations formed part of the subject matter of the state aid proceedings closed by the decision of 19 June 2002. Th at decision did not identify the measures concerned as incompatible state aid. Deutsche Post AG and Deutsche Postbank AG are further of the opinion that the statutorily granted exclusive rights and the regulated letter prices do not fulfi l the legal criteria to be considered a form of state aid in the fi rst place. Deutsche Post AG also considers the internal allocation of costs with its subsidiaries to be consistent with EU state aid rules and the case law of the European Court of Justice. Nonetheless, based on an overall appraisal, the possibility of the Commission fi nding a case of incompatible state aid cannot be ruled out.

On 2 September 2010, the European Court of Justice dismissed the appeal by the European Commission against the ruling of the European Court of First Instance of 1 July 2008. Th is means that the decision of the European Commission of 19 June 2002 on alleged state aid to Deutsche Post AG has been fi nally annulled. Th e European Commission had ordered Deutsche Post AG to repay state aid it had allegedly received, plus interest, in a total amount of € 907 million. Th e European Court of First Instance upheld the complaint of Deutsche Post AG, upon which the above sum, which had already been paid, was reimbursed to Deutsche Post AG on 1 August 2008.

In October 2007 DHL Global Forwarding, along with all other major players in the freight forwarding industry, received a request for information from the Competition Directorate of the European Commission, a subpoena from the United States Department of Justice's Antitrust Division and requests for information from competition authorities in other jurisdictions in connection with a formal investigation into the setting of surcharges and fees in the international freight forwarding industry. In January 2008, an anti trust class action was initiated in the New York District Court on behalf of purchasers of freight forwarding services in which Deutsche Post AG and DHL are named as defendants. Th is civil action appears to be based on the fact that antitrust investigations are ongoing, but not on any known outcome or quantifi ed loss. Deutsche Post DHL is not able to predict or comment on the outcome of the investigations or the prospects of the class action, but believes its fi nancial exposure in relation to both is limited.

54 Share-based payment

Share-based payment for executives (Share Matching Scheme)

Th e new system to grant variable remuneration components for some of the Group's executives introduced in 2009, which is accounted for as an equity-settled share-based payment transaction in accordance with IFRS 2, was extended to include other groups of Group executives in 2010. Under this system, certain executives concerned receive part of their variable remuneration for the fi nancial year in the form of shares of Deutsche Post AG in the following year; all Group executive can specify an increased equity component individually by converting a further portion of their variable remuneration for the fi nancial year. If certain conditions are met, the executive will again be awarded the same number of Deutsche Post AG shares four years later (matching shares). Th e programme for the fi nancial year 2009 tranche will therefore expire in 2014 aft er a four-year vesting period; the programme for the fi nancial year 2010 tranche will expire in 2015.

For fi nancial year 2010, the Group executives partici pating in this share-based payment system will receive a portion of the bonus of around € 8.5 million in shares. Th is amount plus the matching shares to be granted aft er the four-year period result in a minimum number of shares of approximately 1,260,000. An additional equity conversion based on the individual decisions of the Group executives concerned is also expected in an amount of 614,000 shares. Around 762,000 expected matching shares are attributable to the 2009 tranche. Th e fair value of matching shares for the 2009 tranche corresponds to Deutsche Post AG's share price as at the grant date of the 2009 tranche (€ 11.48). Th e fair value of the matching shares for the 2010 tranche on the grant date of this tranche is € 13.98.

€ 20 million was recognised in equity for the grant of variable remuneration components in the consolidated fi nancial statements as at 31 December 2010. Of this, around € 8.8 million is attributable to the expected portion of the bonus for fi nancial year 2010 that will be paid out in Deutsche Post AG shares. Th e remainder is attributable to the matching shares that are to be issued in April 2014 (2009 tranche) and April 2015 (2010 tranche).

2006 sar Plan for executives

Since 3 July 2006, selected executives have received annual tranches of stock appreciation rights under the Long-Term Incentive Plan introduced in 2006. Th is allows them to receive a cash payment within a defi ned period in the amount of the diff erence between the respective price of Deutsche Post shares and the fi xed issue price if demanding performance targets are met. All stock appreciation rights under the 2006 and 2007 tranches expired at the end of the respective waiting periods, since the performance targets were not met without exception.

Long-Term Incentive Plan (2006 ltip) for members of the Board of Management

Since 1 July 2006, the members of the Board of Management have received stock appreciation rights (SAR s) under the new 2006 Long-Term Incentive Plan. Each SAR under the 2006 LTIP entitles the holder to receive a cash settlement equal to the diff erence between the average closing price of Deutsche Post shares during the last fi ve trading days before the exercise date and the issue price of the SAR.

Th e members of the Board of Management each invested 10 % of their fi xed annual remuneration (annual base salary) as a personal fi nancial investment in 2010. Th e number of SAR s issued to the members of the Board of Management is determined by the Supervisory Board. Following a four-year waiting period (or following a three-year waiting period for SAR s issued up to 2008, inclusive) that begins on the issue date, the SAR s granted can be fully or partly exercised within a period of two years provided an absolute or relative performance target is achieved at the end of the waiting period. Any SAR s not exercised during this two-year period will expire. To determine how many – if any – of the granted SAR s can be exercised, the average share price or the average index is compared for the reference period and the performance period. Th e reference period comprises the last 20 consecutive trading days before the issue date. Th e performance period is the last 60 trading days before the end of the waiting period. Th e average (closing) price is calculated as the average closing price of Deutsche Post shares in Deutsche Börse AG's Xetra trading system.

Th e absolute performance target is met if the closing price of Deutsche Post shares is at least 10, 15, 20 or 25 % above the issue price. Th e relative performance target is tied to the performance of the shares in relation to the STOXX Europe 600 Index (SXXP, ISIN EU0009658202). It is met if the share price equals the index performance during the performance period or if it outperforms the index by at least 10 %.

A maximum of four out of every six SAR s can be "earned" via the absolute performance target, and a maximum of two via the relative performance target. If neither an absolute nor a relative performance target is met by the end of the waiting period, the SAR s attributable to the related tranche will expire without replacement or compensation. More details on the 2006 LTIP tranches are shown in the following table:

2006 ltip

sar s 2006 tranche 2007 tranche 2008 tranche 2009 tranche 2010 tranche
Issue date 1 July 2006 1 July 2007 1 July 2008 1 July 2009 1 July 2010
Issue price € 20.70 € 24.02 € 18.40 € 9.52 € 12.27
Waiting period expires 30 June 2009 30 June 2010 30 June 2011 30 June 2013 30 June 2014

Th e fair value of the 2006 SAR Plan and the Long-Term Incentive Plan for members of the Board of Management (2006 LTIP) was determined using a stochastic simulation model. As a result, an expense of € 21 million was recognised for fi nancial year 2010 (previous year: € 11 million).

See Note 55.2 for further disclosures on share-based payment for members of the Board of Management. A provision for the 2006 LTIP and the 2006 SAR Plan (Board of Management and executives) was recognised as at the balance sheet date in the amount of € 37 million (previous year: € 16 million).

55 Related party disclosures

Deutsche Post DHL applied the partial exemption from disclosure provided by the revised IAS 24 for government-related entities early as at 31 December 2010.

55.1 Related party disclosures (companies and Federal Republic of Germany)

All companies classifi ed as related parties that are controlled by the Group or on which the Group can exercise signifi cant infl uence are recorded in the list of shareholdings, see Note 60, together with information on the equity interest held, their equity and their net profi t or loss for the period, broken down by geographical areas.

Deutsche Post AG maintains a variety of relationships with the Federal Republic of Germany and other companies controlled by the Federal Republic of Germany.

Th e federal government is a customer of Deutsche Post AG and as such uses the company's services. Deutsche Post AG has direct business relationships with the individual public authorities and other government agencies as independent individual customers. Th e services provided for these customers are insignifi cant in respect of Deutsche Post AG's overall revenue.

relationships with kfw bankengruppe

KfW Bankengruppe (KfW) supports the federal government in continuing to privatise companies such as Deutsche Post AG or Deutsche Telekom AG. In 1997, KfW, together with the federal government, developed a "placeholder model" as a tool to privatise government-owned companies. Under this model, the federal govern ment sells all or part of its investments to KfW with the aim of fully privatising these state-owned companies. On this basis, KfW has purchased shares of Deutsche Post AG from the federal government in several stages since 1997 and executed various capital market transactions using these shares. KfW's current interest in Deutsche Post AG's share capital is 30.5 %.

relationships with the bundesanstalt für post und telekommunikation

Th e Bundesanstalt für Post und Telekommunikation e.V. (BAnstPT) is a government agency and falls under the technical and legal supervision of the German Federal Ministry of Finance. Under the Bundesanstalt-Reorganisationsgesetz (German federal agency reorganisation act), which entered into force on 1 December 2005, the Federal Republic of Germany directly undertakes the tasks relating to holdings in postal service successor companies through the Federal Ministry of Finance. It is therefore no longer necessary for the BAnstPT to perform the "tasks associated with ownership". Th e BAnstPT manages the social facilities such as the Postal Civil Service Health Insurance Fund, the recreation programme, the Versorgungsanstalt der Deutschen Bundespost (VAP) and the welfare service for Deutsche Post AG, Deutsche Postbank AG and Deutsche Telekom AG, as well as setting the objectives for social housing. Th e tasks are performed on the basis of agency agreements. In 2010, Deutsche Post AG was invoiced for € 72 million (previous year: € 68 million) in instalment payments relating to services provided by the BAnstPT.

relationships with the german federal ministry of finance

In fi nancial year 2001, the German Federal Ministry of Finance and Deutsche Post AG entered into an agreement that governs the terms and conditions of the transfer of income received by Deutsche Post AG from the levying of the settlement payment under the Gesetze über den Abbau der Fehlsubven tionierung im Wohnungs wesen (German acts on the reduction of misdirected housing subsidies) relating to housing benefi ts granted by Deutsche Post. In fi nancial year 2010 Deutsche Post AG paid € 0.1 million to the federal government for the fi nal settlement for fi nancial year 2009 and € 0.6 million for fi nancial year 2010. As agreed, the fi nal settlement for fi nancial year 2010 will be made by 1 July 2011.

Deutsche Post AG also entered into an agreement with the Federal Ministry of Finance dated 30 January 2004 relating to the transfer of civil servants to German federal authorities. Under this agreement, civil servants are seconded with the aim of transferring them initially for six months, and are then transferred permanently if they successfully complete their probation. Once a permanent transfer is completed, Deutsche Post AG contributes to the cost incurred by the federal government by paying a fl at fee. In 2010, this initiative resulted in 21 permanent transfers (previous year: eight) and nine secondments with the aim of a permanent transfer in 2011 (previous year: 18).

relationships with the german federal employment agency

Deutsche Post AG and the German Federal Employment Agency entered into an agreement dated 12 October 2009 relating to the transfer of Deutsche Post AG civil servants to the Federal Employment Agency. In 2010, this initiative resulted in 365 permanent transfers.

relationships with deutsche telekom ag and its subsidiaries

Th e federal government holds around 32 % of the shares of Deutsche Telekom AG directly and indirectly (via KfW Bankengruppe). Since the federal government, despite its non-controlling interest, has a secure majority at the Annual General Meeting due to its average presence there, a dependent relationship exists between Deutsche Telekom and the federal government. Deutsche Telekom is therefore a related party of Deutsche Post AG. In fi nan cial year 2010, Deutsche Post DHL provided goods and services worth € 0.3 billion (previous year: € 0.3 billion) for Deutsche Telekom AG. Th ese were mainly transport services for letters and parcels. In the same period, the Group purchased goods and services (including IT products and services) worth € 0.3 billion (previous year: € 0.4 billion) from Deutsche Telekom.

relationships with deutsche bahn ag and its subsidiaries

Deutsche Bahn AG is wholly owned by the German government. Owing to this dependent relationship, Deutsche Bahn AG is a related party to Deutsche Post AG. Deutsche Post DHL has various business relationships with the Deutsche Bahn Group. Th ese mainly consist of transport service agreements.

relationships with commerzbank ag

Commerzbank AG is a related party due to the federal government's equity interest in the bank of 25 % plus one share. Since 21 December 2010, Commerzbank AG has been a member of the consortium of banks that has underwritten the syndicated credit facility entered into with Deutsche Post AG. At the same time, the bilateral credit line in the amount of € 200 million between Deutsche Post AG and Commerzbank AG was closed.

bundes-pensions-service für post und telekommunikation e. v.

Information on the Bundes-Pensions-Service für Post- und Telekommunikation e.V. (BPS-PT) can be found in Note 7.

relationship with pension funds

Th e real estate, with a fair value of € 1,043 million (previous year: € 1,050 million), of which Deutsche Post Betriebsrenten Service e.V. (DPRS) and /or Deutsche Post Pensions-Treuhand GmbH & Co. KG, Deutsche Post Betriebsrenten-Service e. V. & Co. Objekt Gronau KG and Deutsche Post Grundstücks-Vermietungsgesellschaft beta mbH Objekt Leipzig KG are the legal or bene fi cial owners, is exclusively let to Deutsche Post Immobilien GmbH. Rental expense for Deutsche Post Immobilien GmbH amounted to € 63 million in 2010 (previous year: € 66 million). Th e rent was always paid on time. Deutsche Post Pensions- Treuhand GmbH & Co. KG owns 100 % of Deutsche Post Pensionsfonds AG, which was established at the end of 2009. No receivables or liabi l ities were due as at 31 December 2010. Th ere were no sales relationships between external authorities and a Group company of Deutsche Post AG in 2010.

relationships with unconsolidated companies and associates

In addition to the consolidated subsidiaries, the Group has direct and indirect relationships with a large number of unconsolidated subsidiaries and associates deemed to be related parties of the Group in the course of its ordinary business activities. As part of these activities, all transactions for the provision of goods and services entered into with unconsolidated companies were conducted on an arm's length basis at standard market terms and conditions. Transactions were conducted in fi nancial year 2010 with major related parties, resulting in the following items in the consolidated fi nancial statements:

€ m
2009 2010
Receivables 25 30
Loans 15 13
Receivables from in-house banking 3 0
Financial liabilities – 46 – 47
Liabilities –10 –20
Liabilities from in-house banking –3 – 4

55.2 Related party disclosures (individuals)

In accordance with IAS 24, the Group also reports on transactions between the Group and related parties or members of their families. Related parties are defi ned as the Board of Management, Supervisory Board, second-level executives and the members of their families.

Th ere were no reportable transactions between members of the Board of Management and their families and the Group in fi nan cial year 2010. In one case, a member of the Supervisory Board was involved in legal transactions with Deutsche Post AG. Th is primarily involved services rendered in a volume of € 1 million. Th ere were no legal transactions between second-level executives or members of their families and Deutsche Post DHL.

Share-based payment for Board of Management members in 2010

number Dr Frank Bruce Lawrence Walter
Appel Ken Allen Edwards Jürgen Gerdes Rosen Scheurle Hermann Ude
sar s
Outstanding sar s as at 1 January 2010 925,000 370,896 523,562 618,706 240,000 690,000 523,562
sar s granted 375,000 250,000 250,000 250,000 250,000 250,000 250,000
sar s lapsed 220,000 43,938 53,562 148,706 0 220,000 53,562
sar s exercised 0 0 0 0 0 0 0
Outstanding sar s as at 31 December 2010 1,080,000 576,958 720,000 720,000 490,000 720,000 720,000
Exercisable sar s as at 31 December 2010 0 0 0 0 0 0 0
Weighted average settlement price in € Not exercised
Weighted average exercise price in € Not exercised
Weighted average term to maturity in years 2.21 2.63 2.21 2.21 3.01 2.21 2.21

Th e remuneration of key management personnel of the Group requiring disclosure under IAS 24 comprises the remuneration of the active members of the Board of Management and the Supervisory Board. Th e active members of the Board of Management and the Supervisory Board were remunerated as follows:

€ m
2009 2010
Short-term employee benefi ts
(less share-based payment) 16 13
Post-employment benefi ts 2 2
Termination benefi ts 4 0
Share-based payment 2 2
Total 24 17

Post-employment benefi ts are recognised as the service cost resulting from the pension provisions for active members of the Board of Management.

Th e share-based payment amount relates to the relevant expense recognised for fi nancial years 2009 and 2010. It is itemised in the following table:

Share-based payment

thousands of € 2009 2010
sar s sar s
Dr Frank Appel, Chairman 421 443
Ken Allen (since 26 February 2009) 177 295
Bruce Edwards 276 295
Jürgen Gerdes 280 295
Lawrence Rosen (since 1 September 2009) 177 295
Walter Scheurle 284 295
Hermann Ude 276 295
John Allan (until 30 June 2009) 101
Share-based payment 1,992 2,213

Further details on the share-based payment granted to the members of the Board of Management in fi nancial years 2009 and 2010 are presented in the following tables:

Share-based payment for Board of Management members in 2009

number Dr Frank Bruce Lawrence Walter
Appel Ken Allen Edwards Jürgen Gerdes Rosen Scheurle Hermann Ude 1)
John Mullen
2)
John Allan
sop
Outstanding stock options
as at 1 January 2009 65,988 0 0 17,272 0 25,988 16,316 17,272 0
Stock options granted 0 0 0 0 0 0 0 0 0
Stock options expired 65,988 0 0 17,272 0 25,988 16,316 17,272 0
Stock options exercised 0 0 0 0 0 0 0 0 0
Outstanding stock options
as at 31 December 2009
0 0 0 0 0 0 0 0 0
Exercisable stock options
as at 31 December 2009
0 0 0 0 0 0 0 0 0
Weighted average settlement price in € Not exercised
Weighted average exercise price in € Not exercised
Weighted average term to maturity
in years
0 0 0 0 0 0 0 0 0
sar s
Outstanding sar s as at 1 January 2009 775,000 176,244 400,508 474,172 0 660,000 337,262 660,000 285,000
sar s granted 360,000 240,000 240,000 240,000 240,000 240,000 240,000 0 0
sar s expired 210,000 45,348 116,946 95,466 0 210,000 53,700 660,000 0
sar s exercised 0 0 0 0 0 0 0 0 0
Outstanding sar s
as at 31 December 2009
925,000 370,896 523,562 618,706 240,000 690,000 523,562 0 285,000
Exercisable sar s
as at 31 December 2009
0 0 0 0 0 0 0 0 0
Weighted average settlement price in € Not exercised
Weighted average exercise price in € Not exercised
Weighted average term to maturity
in years
2.04 2.67 2.31 2.03 3.50 1.87 2.31 0 1.30

1) Until 24 February 2010.

2) Until 30 June 2010.

board of management remuneration

Th e total remuneration paid to the active members of the Board of Management in fi nancial year 2010 including the components with a long-term incentive eff ect totalled € 17.0 million (previous year: € 22.2 million). Of this amount, € 7.1 million (previous year: € 9.8 million) is attributable to non-performance-related components (annual base salary and fringe benefi ts), € 4.9 million (previous year: € 5.1 million) to performance-related components (variable components) and € 5.0 million (previous year: € 7.3 million) to components with a long-term incentive eff ect (stock appreciation rights – SAR s). Th e number of SAR s was 1,875,000 ( previous year: 1,800,000).

former members of the board of management

Th e remuneration of former members of the Board of Management or their surviving dependants amounted to € 5.7 million in the year under review (previous year: € 8.1 million). Th e defi ned benefi t obligation (DBO) for current pensions calculated under IFRS s amounted to € 42.9 million (previous year: € 26.1 million).

remuneration of the supervisory board

Th e total remuneration of the Supervisory Board in fi nancial year 2010 amounted to approximately € 1.1 million (previous year: € 0.7 million); € 0.9 million of this amount was attributable to a fi xed component (previous year: € 0.6 million), € 0 million to performance-related remuneration (previous year: € 0 million) and € 0.2 million to attendance allowances (previous year: € 0.1 million).

Further information on the itemised remuneration of the Board of Management and the Supervisory Board can be found in the Corporate Governance Report. Th e remuneration report contained in the Corporate Governance Report also forms part of the Group Management Report.

shareholdings of the board of management and supervisory board

As at 31 December 2010, shares held by the Board of Management and the Supervisory Board of Deutsche Post AG amounted to less than 1 % of the company's share capital.

reportable transactions

Th e transactions of Board of Management and Supervisory Board members involving securities of the company notifi ed to Deutsche Post AG in accordance with section 15 a of the Wertpapierhandelsgesetz (WpHG – German securities trading act) can be viewed on the company's website at www.dp-dhl.com.

56 Auditor's fees

Th e following fees for services rendered by the auditor of the consolidated fi nancial statements, PricewaterhouseCoopers Aktien gesellschaft Wirtschaft sprüfungsgesellschaft , were recognised as an expense in fi nancial year 2010 and in the previous year:

€ m
2009 2010
Audits of the fi nancial statements 6 5
Other assurance or valuation services 1 2
Tax advisory services 0 0
Other services 1 1
Auditor's fees 8 8

57 Utilisation of options under section 264 (3) of the hgb

For fi nancial year 2010, Deutsche Post AG has exercised the simplifi cation options under section 264 (3) of the HGB for the following companies:

    1. Agheera GmbH
    1. Danzas Deutschland Holding GmbH
    1. Deutsche Post Adress Beteiligungsgesellschaft mbH
    1. Deutsche Post Beteiligungen Holding GmbH
    1. Deutsche Post Beteiligungen Holding Bankbeteiligungsgesellschaft mbH
    1. Deutsche Post Com GmbH
    1. Deutsche Post Consult GmbH
    1. Deutsche Post Customer Service Center GmbH
    1. Deutsche Post DHL Corporate Real Estate Management GmbH (formerly: Deutsche Post Immobilienentwicklung Grundstücksgesellschaft mbH)
    1. Deutsche Post DHL Inhouse Consulting GmbH
    1. Deutsche Post DHL Market Research and Innovation GmbH
    1. Deutsche Post Direkt GmbH
    1. Deutsche Post Fleet GmbH
    1. Deutsche Post Immobilien GmbH
    1. Deutsche Post IT Brief GmbH
    1. Deutsche Post IT Services GmbH
    1. Deutsche Post Real Estate Germany GmbH
    1. Deutsche Post Shop Essen GmbH
    1. Deutsche Post Shop Hannover GmbH
    1. Deutsche Post Shop München GmbH
    1. Deutsche Post Technischer Service GmbH
    1. DHL Airways GmbH
    1. DHL Automotive GmbH
    1. DHL Automotive Off enau GmbH
    1. DHL BwLog GmbH
    1. DHL Express Germany GmbH
    1. DHL Global Forwarding GmbH
    1. DHL Global Forwarding Management GmbH
    1. DHL Global Management GmbH
    1. DHL Home Delivery GmbH
    1. DHL Hub Leipzig GmbH
    1. DHL International GmbH
    1. DHL Logistics GmbH
    1. DHL Solutions Fashion GmbH
    1. DHL Solutions GmbH
    1. DHL Solutions Großgut GmbH
    1. DHL Solutions Retail GmbH
    1. DHL Supply Chain Management GmbH
    1. DHL Trade Fairs & Events GmbH
    1. DHL Verwaltungs GmbH
    1. European Air Transport Leipzig GmbH
    1. FIRST MAIL Düsseldorf GmbH
    1. interServ Gesellschaft für Personal- und Beraterdienstleistungen mbH
    1. ITG GmbH Internationale Spedition und Logistik
    1. Werbeagentur Janssen GmbH
    1. Williams Lea Deutschland GmbH
    1. Williams Lea Direct Marketing Solutions GmbH
    1. Williams Lea Document Solutions GmbH
    1. Williams Lea GmbH
    1. Williams Lea Inhouse Solutions GmbH
    1. Williams Lea Print Solutions GmbH

58 Declaration of Conformity with the German Corporate Governance Code

In December 2010, the Board of Management and the Supervisory Board of Deutsche Post AG jointly submitted the Declaration of Conformity with the German Corporate Governance Code for fi nancial year 2010 required by section 161 of the Aktien gesetz (AktG – German stock corporation act). Th is Declaration of Conformity can be accessed online at www.corporate-governancecode.de and at www.dp-dhl.com.

59 Signifi cant events after the balance sheet date

Th ere were no signifi cant events aft er the balance sheet date.

60 List of shareholdings

Affi liated companies included in the consolidated fi nancial statements

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
Europe
abis GmbH Germany, Frankfurt am Main 70.00 eur 477 868
Aerocar b. v. Netherlands, Amsterdam 100.00 eur 5,659 2,478
Agheera GmbH Germany, Bonn 100.00 eur 25 –1,444
Albert Scheid GmbH Germany, Cologne 100.00 eur 1,032 416
Applied Distribution Group Limited 5) United Kingdom, Bracknell 100.00 eur 5,764 0
Axial sa Belgium, Seneffe 100.00 eur 2,360 – 405
Blue Funnel Bulkships Limited 5) United Kingdom, Bracknell 100.00 eur –2,561 0
BürgTrans GmbH Germany, Düsseldorf 100.00 eur 244 4
Cargus Express Curier s. r. l. Romania, Bucharest 100.00 eur – 8,360 –3,103
Cargus International s. r. l. Romania, Bucharest 100.00 eur –398 159
Container Services Amsterdam b. v.5) Netherlands, Amsterdam 100.00 eur 245 0
Cormar Limited United Kingdom, Bracknell 100.00 eur 1,764 739
cpj Travel Limited United Kingdom, Hounslow 100.00 eur 0 0
danmar Lines ag Switzerland, Basel 100.00 eur 24,459 4,646
Danzas (uk) Limited 5) United Kingdom, Staines 100.00 eur 1,158 0
danzas aei (uk) ltd 5) United Kingdom, Staines 100.00 eur 8,753 0
Danzas aei GmbH Germany, Kelsterbach 100.00 eur 7,810 5
Danzas Chemicals GmbH 8) Germany, Düsseldorf 100.00 eur –1,267 0
Danzas Deutschland Holding GmbH Germany, Frankfurt am Main 100.00 eur 5,485 25,213
danzas Fashion b. v. Netherlands, Venlo 100.00 eur –26,171 –399
Danzas Fashion nv Belgium, Grimbergen 100.00 eur 14 –17
Danzas Fashion Service Centers b. v. Netherlands, Waalwijk 100.00 eur 645 – 87
Danzas Grundstücksverwaltung Düsseldorf GmbH Germany, Düsseldorf 100.00 eur 14,404 2,352
Danzas Grundstücksverwaltung Frankfurt GmbH Germany, Frankfurt am Main 100.00 eur 27,005 –2,839
Danzas Grundstücksverwaltung Groß-Gerau GmbH Germany, Hamburg 100.00 eur 28 –35
Danzas Holding ag Switzerland, Basel 100.00 eur 127,294 21,066
Danzas Kiev Ltd.1) Ukraine, Kiev 100.00 eur –1,845 –237
Danzas Odessa Ltd.1) Ukraine, Odessa 100.00 eur
Danzas Verwaltungs GmbH Germany, Frankfurt am Main 100.00 eur 22,427 1,539
Danzas, s. l.1) Spain, San Sebastián 100.00 eur 205,423 2,145
Union Aduanera Española s. a.1) Spain, Barcelona 100.00 eur
Darshaan Properties Ltd. Ireland, Dublin 100.00 eur 5,651 571
Deutsche Post Adress Beteiligungsgesellschaft mbH Germany, Bonn 100.00 eur 416 8,569
Deutsche Post Adress Geschäftsführungs GmbH Germany, Bonn 51.00 eur 17 –10
Deutsche Post Adress GmbH & Co. kg Germany, Bonn 51.00 eur 9,741 16,763
Deutsche Post Assekuranz Vermittlungs GmbH Germany, Bonn 55.00 eur 51 – 8
Deutsche Post Beteiligungen Holding
Bankbeteiligungsgesellschaft mbH Germany, Bonn 100.00 eur 3,575,225 3,554
Deutsche Post Beteiligungen Holding GmbH Germany, Bonn 100.00 eur 6,793,358 –1,132,898
Deutsche Post Com GmbH Germany, Bonn 100.00 eur 1,150 155
Deutsche Post Consult GmbH Germany, Bonn 100.00 eur 3,847 556
Deutsche Post Customer Service Center GmbH Germany, Monheim 100.00 eur 178 –27,492
Deutsche Post DHL Corporate Real Estate
Management GmbH Germany, Bonn 100.00 eur 51 132
Deutsche Post DHL Inhouse Consulting GmbH Germany, Bonn 100.00 eur 16 6,860
Deutsche Post DHL Market Research
and Innovation GmbH Germany, Bonn 100.00 eur 8,021 195
Deutsche Post Direkt GmbH Germany, Bonn 100.00 eur 60 7,072
Deutsche Post Finance b. v. Netherlands, Amersfoort 100.00 eur 10,794 711
Deutsche Post Fleet GmbH Germany, Bonn 100.00 eur 511,694 13,558
Deutsche Post Global Mail (Belgium) nv Belgium, Brussels 100.00 eur 1,099 29
Deutsche Post Global Mail (France) sas France, Issy-les-Moulineaux 100.00 eur 2,172 –308

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Deutsche Post Global Mail (Netherlands) b. v. Netherlands, Utrecht 100.00 eur 3,987 1,143
Deutsche Post Global Mail (Switzerland) ag Switzerland, Basel 100.00 eur 375 160
Deutsche Post Global Mail (uk) Limited 5) United Kingdom, Croydon 100.00 eur 7,992 0
Deutsche Post Immobilien GmbH Germany, Bonn 100.00 eur 3,377 –3,373
Deutsche Post Immobilienentwicklung Grundstücks
gesellschaft mbH & Co. Logistikzentren kg
Germany, Bonn 100.00 eur – 40,254 1,564
Deutsche Post Insurance Limited Ireland, Dublin 100.00 eur 11,014 3,466
Deutsche Post International b. v.1) Netherlands, Maastricht 100.00 eur 2,486,066 504,394
TheNetherlands622009 b. v.1) Netherlands, Apeldoorn 100.00 eur
Deutsche Post Investments GmbH Germany, Bonn 100.00 eur 657,563 2
Deutsche Post it brief GmbH Germany, Bonn 100.00 eur 13,563 146
Deutsche Post it Services GmbH Germany, Bonn 100.00 eur 49,575 12,199
Deutsche Post Mail Distribution (Netherlands) b. v. Netherlands, Apeldoorn 100.00 eur – 8,092 53
Deutsche Post Real Estate Germany GmbH Germany, Bonn 100.00 eur –1,591 –16,855
Deutsche Post Reinsurance s. a. Luxembourg, Luxembourg 100.00 eur 2,240 0
Deutsche Post Selekt Mail Nederland c. v.1) Netherlands, Utrecht 100.00 eur – 62,178 –24,344
sw Post Beheer b. v. 1) Netherlands, Utrecht 100.00 eur
Deutsche Post Shop Essen GmbH Germany, Essen 100.00 eur 25 17
Deutsche Post Shop Hannover GmbH Germany, Hanover 100.00 eur 25 9
Deutsche Post Shop München GmbH Germany, Munich 100.00 eur 25 50
Deutsche Post Technischer Service GmbH Germany, Bonn 100.00 eur 2,189 2,224
Deutsche Post Zahlungsdienste GmbH Germany, Bonn 100.00 eur 1,000 – 804
dhl Supply Chain (Finland) Oy Finland, Vantaa 100.00 eur 4,356 89
dhl (Cyprus) Ltd. Cyprus, Nikosia 100.00 eur 3,148 341
dhl Air Limited United Kingdom, Hounslow 100.00 eur 22,541 3,315
dhl AirWays GmbH Germany, Cologne 100.00 eur –3,288 60
dhl Automotive GmbH Germany, Hamburg 100.00 eur 4,614 – 651
dhl Automotive Offenau GmbH Germany, Bonn 100.00 eur 61 – 896
dhl Automotive s. r. o. Czech Republic, Prague 100.00 eur 8,843 296
dhl Aviation (France) s a s France, Roissy-en-France 100.00 eur 1,424 – 468
dhl Aviation (Italy) S. r. l. Italy, Milan 100.00 eur 3,889 266
dhl Aviation (Netherlands) b. v. Netherlands, Amersfoort 100.00 eur 4,065 151
dhl Aviation (uk) Limited United Kingdom, Hounslow 100.00 eur 18,079 623
dhl Aviation nv / sa Belgium, Zaventem 99.99 eur 44,012 706
dhl Bwlog GmbH Germany, Bonn 100.00 eur 21,076 13
dhl Distribution Holdings (uk) Limited United Kingdom, Hounslow 100.00 eur 51,524 – 48,705
dhl Ekspres (Slovenija), d.o.o. Slovenia, Trzin 100.00 eur 153 179
dhl Energy Performance & Management Limited United Kingdom, Bracknell 100.00 eur – 6,008 –1,737
dhl Estonia as Estonia, Tallinn 100.00 eur 6,290 693
dhl Exel Central Services eurl France, Roissy-en-France 100.00 eur –359 –2,191
dhl Exel Slovakia, s. r. o. Slovakia, Bratislava 100.00 eur – 604 –2,287
dhl Exel Supply Chain (Denmark) a / s Denmark, Kastrup 100.00 eur –19,797 1,247
dhl Exel Supply Chain (Poland) Sp. z o. o. Poland, Warsaw 100.00 eur –2,495 –1,012
dhl Exel Supply Chain (Sweden) ab Sweden, Stockholm 100.00 eur 10,460 –3,342
dhl Exel Supply Chain Euskal-Log, s. l. u. Spain, Barcelona 100.00 eur 6,807 875
dhl Exel Supply Chain Hungary Limited Hungary, Ullo 100.00 eur 573 –121
dhl Exel Supply Chain Portugal Lda. Portugal, Alverca 100.00 eur 7,980 –139
dhl Exel Supply Chain Spain, s. l. u. Spain, Madrid 100.00 eur 19,763 – 6,458
dhl Exel Supply Chain Trade (Poland) Sp. z o. o. Poland, Warsaw 100.00 eur 585 117
dhl Exel Supply Chain Trollhättan ab Sweden, Stockholm 100.00 eur 4,617 1,777
dhl Express (Austria) GmbH Austria, Guntramsdorf 100.00 eur –1,109 – 5,204
dhl Express (Belgium) nv Belgium, Ternat 100.00 eur 11,824 3,448
dhl Express (Czech Republic) s. r. o. Czech Republic, Ostrava 100.00 eur 6,491 –1,274
dhl Express (Denmark) a / s Denmark, Broendby 100.00 eur 79,179 4,388
dhl Express (France) sas France, Roissy-en-France 100.00 eur – 40,118 –312,629
dhl Express (Hellas) s. a. Greece, Athens 100.00 eur – 698 –1,164
dhl Express (Iceland) ehf Iceland, Reykjavik 100.00 eur 95 43
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
dhl Express (Ireland) Ltd. Ireland, Dublin 100.00 eur – 609 – 67
dhl Express (Italy) S. r. l. Italy, Milan 100.00 eur 49,782 141
dhl Express (Luxembourg) s. a. Luxembourg, Contern 100.00 eur 4,238 –396
dhl Express (Netherlands) b. v. Netherlands, Amersfoort 100.00 eur –15,282 3,476
dhl Express (Norway) as Norway, Oslo 100.00 eur 11,840 264
dhl Express (Poland) Sp. z o. o. Poland, Warsaw 100.00 eur 59,076 25,119
dhl Express (Schweiz) ag Switzerland, Basel 100.00 eur 15,299 2,412
dhl Express (Slovakia), spol. s r. o. Slovakia, Bratislava 100.00 eur 6,279 520
dhl Express (uk) Ltd. United Kingdom, Hounslow 100.00 eur –28,958 826
dhl Express Bulgaria eood Bulgaria, Sofi a 100.00 eur 2,853 1,026
dhl Express Germany GmbH Germany, Bonn 100.00 eur 1,209 42,447
dhl Express Hungary Forwarding and Services llc Hungary, Budapest 100.00 eur 12,377 330
dhl Express Iberia s. l.1) Spain, San Sebastián 100.00 eur 182,570 30,494
Denalur spe, s. l.1) Spain, San Sebastián 100.00 eur
dhl Express a Coruña Spain, s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Alacant Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Araba Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Barcelona Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Bizkaia Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Cantabria Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Castello Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Ciudad Real Spain, s. l.1) Spain, Ciudad Real 100.00 eur
dhl Express Gipuzkoa Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Girona Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Huelva Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Illes Balears Spain, s. l.1) Spain, Barcelona 100.00 eur
dhl Express Jaén Spain s. l.1) Spain, Ciudad Real 100.00 eur
dhl Express Lugo Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Madrid Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Malaga Spain s. l.1) Spain, Malaga 100.00 eur
dhl Express Navarra Spain, s. l.1) Spain, Navarra 100.00 eur
dhl Express Pontevedra Spain s. l.1) Spain, Vigo 100.00 eur
dhl Express Servicios s. l.1)
Spain, San Sebastián 100.00 eur
dhl Express Sevilla Spain s. l.1) Spain, Sevilla 100.00 eur
dhl Express Tarragona Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Valencia Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Valladolid Spain s. l.1) Spain, San Sebastián 100.00 eur
dhl Express Zaragoza Spain, s. l.1) Spain, Zaragoza 100.00 eur
dhl Pony Express Limited 1), 5) United Kingdom, Hounslow 100.00 eur 6,138 0
dhl @ home Limited 1), 5) United Kingdom, Hounslow 100.00 eur
Rosier Distribution Limited 1), 5) United Kingdom, Hounslow 100.00 eur
Russel Davies Properties Limited 1), 5) United Kingdom, Hounslow 100.00 eur
Russell Davies Limited 1), 5) United Kingdom, Hounslow 100.00 eur
dhl Express Macedonia d. o. o. e. l. Macedonia, Skopje 100.00 eur 982 89
dhl Express Portugal, Lda. Portugal, Moreira da Maia 100.00 eur 18,155 3,413
dhl Express Services (France) sas France, Roissy-en-France 100.00 eur – 8,308 –7,591
dhl Fashion (France) s. a. s. France, La Plaine-Saint-Denis 100.00 eur –1,396 – 6,973
dhl Finance Services b. v. Netherlands, Maastricht 100.00 eur 24,197 2,644
dhl FoodServices GmbH Germany, Frankfurt am Main 100.00 eur 184 –1,442
dhl Freight (Belgium) nv Belgium, Grimbergen 100.00 eur 5,158 918
dhl Freight (France) sas France, Marne-la-Valle 100.00 eur 2,509 –7,738
dhl Freight (Netherlands) b. v. Netherlands, Amersfoort 100.00 eur – 5,535 –1,805
dhl Freight (Sweden) ab Sweden, Stockholm 100.00 eur 28,830 1,963
dhl Freight and Contract Logistics (uk) Limited United Kingdom, Milton Keynes 100.00 eur – 4,817 – 4,510

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
dhl Freight Finland Oy Finland, Vantaa 100.00 eur 13,458 – 849
dhl Freight Germany Holding GmbH Germany, Düsseldorf 100.00 eur – 54,226 –15,041
dhl Freight GmbH Germany, Düsseldorf 100.00 eur 7,805 – 9,942
dhl Freight Hungary Forwarding and Logistics Ltd. Hungary, Budapest 100.00 eur –1,700 –1,747
dhl Freight Services (Netherlands) b. v. Netherlands, Tiel 100.00 eur 2,623 4,703
dhl Freight Spain, s. l. Spain, San Sebastián 100.00 eur 6,549 1,496
dhl gbs (uk) Limited United Kingdom, Bracknell 100.00 eur 7,361 550
dhl Global Forwarding (Austria) GmbH Austria, Vienna 100.00 eur 20,373 4,689
dhl Global Forwarding (Belgium) nv Belgium, Zaventem 100.00 eur 22,187 4,231
dhl Global Forwarding (cz ) s. r. o. Czech Republic, Prague 100.00 eur 24,061 4,020
dhl Global Forwarding (Denmark) a / s Denmark, Kastrup 100.00 eur 11,671 – 574
dhl Global Forwarding (Finland) Oy Finland, Vantaa 100.00 eur 4,422 2,104
dhl Global Forwarding (France) sas France, La Plaine-Saint-Denis 100.00 eur 48,878 7,329
dhl Global Forwarding (Ireland) Limited Ireland, Dublin 100.00 eur 6,754 2,113
dhl Global Forwarding (Italy) S. p. A. Italy, Milan 100.00 eur 47,910 17,734
dhl Global Forwarding (Luxembourg) s. a. Luxembourg, Luxembourg 90.00 eur 1,362 601
dhl Global Forwarding (Netherlands) b. v. Netherlands, Hoofddorp 100.00 eur 24,934 10,208
dhl Global Forwarding (Norway) as Norway, Gardemoen 100.00 eur 1,760 – 498
dhl Global Forwarding (sweden) ab Sweden, Kista 100.00 eur 14,183 3,547
dhl Global Forwarding (uk) Limited United Kingdom, Staines 100.00 eur 141,437 30,153
dhl Global Forwarding GmbH Germany, Frankfurt am Main 100.00 eur 1,775 29,193
dhl Global Forwarding Hellas s. a. of International
Transportation and Logistics
Greece, Piraeus 100.00 eur 5,548 –1,115
dhl Global Forwarding Hungary Kft. Hungary, Vecses 100.00 eur 20,450 1,998
dhl Global Forwarding Management GmbH Germany, Bonn 100.00 eur –2,435 – 6,238
dhl Global Forwarding Portugal, Lda. Portugal, Moreira da Maia 100.00 eur 3,402 1,101
dhl Global Forwarding Sp. z o. o. Poland, Lodz 100.00 eur 12,044 4,517
dhl Global Forwarding Spain, s. l. u. Spain, Madrid 100.00 eur 18,083 5,454
dhl Global Mail (uk) Limited United Kingdom, Bracknell 100.00 eur –15,317 –2,045
dhl Global Mail Nordic ab Sweden, Stockholm 100.00 eur 657 455
dhl Global Mail ooo Russia, Moscow 100.00 eur 27 – 447
dhl Global Management GmbH Germany, Bonn 100.00 eur 1,351,975 –1,336
dhl Group Services nv / sa Belgium, Zaventem 99.96 eur 1,367 0
dhl Holding (France) sas France, Roissy-en-France 100.00 eur 368,532 12,065
dhl Holding (Italy) S. r. l. Italy, Milan 100.00 eur 240,577 15,318
dhl Holdings (Ireland) Ltd. Ireland, Dublin 100.00 eur 93 0
dhl Home Delivery GmbH Germany, Hamburg 100.00 eur 5,094 –16,330
dhl Hub Leipzig GmbH Germany, Schkeuditz 100.00 eur –110 766
dhl Information Services (Europe) s. r. o. Czech Republic, Prague 100.00 eur 89,641 3,840
dhl Inter Limited 5) United Kingdom, Moss End 100.00 eur 0 0
dhl International (Albania) Ltd. Albania, Tirana 100.00 eur 589 208
dhl International (Ireland) Ltd. Ireland, Dublin 100.00 eur 1,049 1
dhl International (Romania) s. r. l. Romania, Bucharest 100.00 eur 2,539 – 473
dhl International (uk) Limited United Kingdom, Hounslow 100.00 eur 47,045 2,919
dhl International (Ukraine) jsc Ukraine, Kiev 99.99 eur 2,184 413
dhl International d. o. o. Croatia, Zagreb 100.00 eur 2,421 312
dhl International ab 8) Sweden, Stockholm 100.00 eur 4,082 0
dhl International b. v. 5) Netherlands, Amersfoort 100.00 eur 26,664 0
dhl International Express (France) sas France, Roissy-en-France 100.00 eur 37,969 20,737
dhl International GmbH Germany, Bonn 100.00 eur 1,950,949 –7,378
dhl International Ltd. Malta, Luqa 100.00 eur 436 134
dhl International nv / sa Belgium, Diegem 100.00 eur 9,010 1,386
dhl International zao, Russia Russia, Moscow 100.00 eur 25,862 33,691
dhl International-Sarajevo d. o. o. Bosnia and Herzegovina, Sarajevo 100.00 eur 359 201
dhl Investments Limited United Kingdom, St. Helier 100.00 eur –29,716 –3,294
dhl Latvia sia Latvia, Riga 100.00 eur –347 215
dhl Logistica d. o. o. Slovenia, Brnik 100.00 eur 895 202
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
dhl Logistics (Schweiz) ag Switzerland, Basel 100.00 eur 33,817 9,661
dhl Logistics (Slovakia), spol. s r. o. Slovakia, Senec 100.00 eur 3,519 2,239
dhl Logistics (Ukraine) Ltd.1) Ukraine, Kiev 100.00 eur 144 0
ooo asg Rad Transport Russia 1) Russia, Saint Petersburg 100.00 eur
dhl Logistics GmbH Germany, Hamburg 100.00 eur 453 –13,124
dhl Logistics ooo Russia, Chimki 100.00 eur 135 1,216
dhl Logistics s. r. l. Romania, Bucharest 100.00 eur 882 151
dhl Logistik Service GmbH Austria, Vienna 100.00 eur –3,083 – 4,462
dhl Management (Schweiz) ag Switzerland, Basel 100.00 eur 22,488 –3,455
dhl Management Services Limited United Kingdom, Hounslow 100.00 eur 195 31
dhl Medjunarodni Vazdusni Ekspres d. o. o. Serbia, Belgrade 100.00 eur 2,992 618
dhl Nordic ab Sweden, Stockholm 100.00 eur 65,875 1,179
dhl Packaging s. r. o. Czech Republic, Pohořelice 70.00 eur –230 330
dhl Pipelife Logistik GmbH Austria, Vienna 100.00 eur 196 –1,958
dhl Quality Cargo as Norway, Oslo 100.00 eur 1,355 –396
dhl Rail ab Sweden, Trelleborg 100.00 eur 164 – 914
dhl Services Limited United Kingdom, Milton Keynes 100.00 eur 91,895 93,205
dhl Shoe Logistics s. r. o. Czech Republic, Pohořelice 100.00 eur 1,143 187
dhl Solutions (Belgium) nv Belgium, Mechelen 100.00 eur 28,403 1,080
dhl Solutions (France) sas France, La Plaine-Saint-Denis 100.00 eur 2,489 521
dhl Solutions Fashion GmbH Germany, Essen 100.00 eur 64 81
dhl Solutions GmbH Germany, Hamburg 100.00 eur 41,582 –14,195
dhl Solutions Großgut GmbH Germany, Frankfurt am Main 100.00 eur 937 3,475
dhl Solutions Retail GmbH Germany, Unna 100.00 eur 4,128 7,858
dhl Solutions s. r. o. Czech Republic, Ostrava 100.00 eur 6,271 313
dhl Stenvreten Kommanditbolag Sweden, Stockholm 100.00 eur –1,704 0
dhl Stock Express sas France, La Plaine-Saint-Denis 100.00 eur –21,177 – 6,994
dhl Supply Chain (Belgium) nv Belgium, Mechelen 100.00 eur 8,041 –2,695
dhl Supply Chain (Ireland) Limited Ireland, Dublin 100.00 eur 12,656 –2,148
dhl Supply Chain (Italy) S. p. A. Italy, Milan 100.00 eur 37,731 2,648
dhl Supply Chain (Netherlands) b. v. Netherlands, Amersfoort 100.00 eur 97,693 5,489
dhl Supply Chain (Norway) as Norway, Oslo 100.00 eur 2,481 1,273
dhl Supply Chain Management (Benelux) b. v. Netherlands, Amersfoort 100.00 eur –28,799 1,708
dhl Supply Chain Management GmbH Germany, Bonn 100.00 eur 25 –23,474
dhl Supply Chain, s. r. o. Czech Republic, Pohořelice 100.00 eur 6,627 – 975
dhl Technical Distribution b. v. Netherlands, Veghel 100.00 eur –2,091 –32
dhl Trade Fairs & Events GmbH Germany, Frankfurt am Main 100.00 eur 515 –3,437
dhl Trade Fairs and Events (uk) Limited United Kingdom, Staines 85.00 eur 218 84
dhl Vehicle Services (uk) Limited United Kingdom, Hounslow 100.00 eur –1,842 –106
dhl Vertriebs GmbH & Co. ohg Germany, Bonn 100.00 eur 79,472 46,200
dhl Verwaltungs GmbH Germany, Bonn 100.00 eur –39 370
dhl Voigt International GmbH Germany, Neumünster 51.00 eur 1,328 1,032
dhl Wahl International GmbH Germany, Bielefeld 51.00 eur 1,006 366
dhl Worldwide Express Logistics nv / sa Belgium, Diegem 100.00 eur 17,795 1,181
dhl Worlwide Network nv / sa Belgium, Diegem 100.00 eur 19,536 1,111
dz Specialties b. v. Netherlands, Amersfoort 100.00 eur 79,994 10,410
European Air Transport Leipzig GmbH Germany, Schkeuditz 100.00 eur –2,222 4,352
Exel (Africa) Limited United Kingdom, Bracknell 100.00 eur –1,861 –255
Exel (European Services Centre) Ltd. Ireland, Dublin 100.00 eur 0 –27
Exel (Meinerzhagen) GmbH Germany, Unna 100.00 eur 200 1
Exel (Wommelgem) nv Belgium, Wommelgem 100.00 eur –3,417 – 66
Exel Beziers sarl France, Paris 100.00 eur –320 – 94
Exel Chenas sarl France, Roissy-en-France 100.00 eur 53 –13
Exel Czech Republic s. r. o 5) Czech Republic, Prague 100.00 eur 393 0

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Exel de Portugal Transitarios Lda. Portugal, Lisbon 100.00 eur 90 –3
Exel Eiendom as Norway, Oslo 100.00 eur 12,136 324
Exel Environmental Developments Limited United Kingdom, Bracknell 100.00 eur 2 1
Exel Europe Limited United Kingdom, Milton Keynes 100.00 eur 346,624 47,872
Exel Finance (1986) Limited 5) United Kingdom, Bedford 100.00 eur 0 0
Exel Finance Limited United Kingdom, Bedford 100.00 eur 358 61
Exel France sa France, Roissy-en-France 100.00 eur 143,338 2,844
Exel Freight Management (uk) Limited 5) United Kingdom, Bracknell 100.00 eur 7,252 0
Exel Freight sas France, Roissy-en-France 100.00 eur 33,061 – 62
Exel Gallieni sarl France, Roissy-en-France 100.00 eur –1,596 – 604
Exel Gironde sa France, Arles 99.96 eur 3,243 –1,314
Exel Group Holdings (Nederland) b. v. Netherlands, Veghel 100.00 eur 50,697 – 8,859
Exel Head Offi ce Services Limited United Kingdom, Bedford 100.00 eur 0 0
Exel Healthcare (Belgium) nv Belgium, Mechelen 100.00 eur 56,629 –258
Exel Holdings Limited United Kingdom, Bedford 100.00 eur 713,754 33,988
Exel Insurance Limited United Kingdom, St. Peter Port 100.00 eur 7,765 155
Exel International Holdings (Belgium) nv Belgium, Mechelen 100.00 eur 87,131 – 407
Exel International Holdings (Netherlands 1) b. v. Netherlands, Veghel 100.00 eur 695,660 –202
Exel International Holdings (Netherlands 2) b. v. Netherlands, Veghel 100.00 eur 1,063,458 –78,012
Exel International Holdings (Netherlands 5) b. v. Netherlands, Veghel 100.00 eur 27,260 –193
Exel Investments Limited United Kingdom, Bracknell 100.00 eur 200,896 32,977
Exel Investments Netherlands b. v. Netherlands, Veghel 100.00 eur 225 0
Exel Lille sarl France, Roissy-en-France 100.00 eur –1,217 – 826
Exel Limited United Kingdom, Bracknell 100.00 eur 909,386 62,901
Exel Logistics (Northern Ireland) Limited United Kingdom, Mallusk 100.00 eur 5,173 167
Exel Logistics Limited United Kingdom, Milton Keynes 100.00 eur 28,625 1,467
Exel Logistics Property Limited United Kingdom, Bedford 100.00 eur 57,593 3,496
Exel Loire sarl France, Roissy-en-France 100.00 eur 2,167 – 493
Exel Management Services No 2 Limited 5) United Kingdom, Bracknell 100.00 eur 0 0
Exel Overseas Limited United Kingdom, Bracknell 100.00 eur 157,169 6,086
Exel sarl France, Erstein 100.00 eur 221 55
Exel Scotland Limited United Kingdom, Glasgow 94.17 eur 2,497 28
Exel Services Logistiques sas France, Vitry-sur-Seine 100.00 eur 8,207 –1,845
Exel Supply Chain Solutions Ltd. Ireland, Dublin 100.00 eur –320 1,474
Exel Sweden ab Sweden, Stockholm 100.00 eur 106 –172
Exel Transport France sasu France, Vitry-sur-Seine 100.00 eur 1,460 –241
Exel uk Limited United Kingdom, Bracknell 100.00 eur 48,055 5,817
f. x. Coughlin b. v. Netherlands, Veghel 100.00 eur 2,349 731
f. x. Coughlin (u. k.) Limited United Kingdom, Bracknell 100.00 eur 2,440 – 429
fact Denmark a / s Denmark, Kastrup 100.00 eur 633 86
Fashion Logistics Limited United Kingdom, Bracknell 100.00 eur 1,023 635
First Mail Düsseldorf GmbH Germany, Düsseldorf 100.00 eur –2,077 –2,509
Formation e-Document Solutions Limited United Kingdom, London 100.00 eur 911 490
Freight Indemnity and Guarantee Company Limited United Kingdom, Bedford 100.00 eur 19 0
Gerlach & Co Internationale Expediteurs b. v. Netherlands, Venlo 100.00 eur 3,400 293
Gerlach & Co. nv Belgium, Antwerp 100.00 eur 5,171 1
Gerlach ag Switzerland, Basel 100.00 eur 6,820 5,089
Gerlach Customs Services eood Bulgaria, Sofi a 100.00 eur –28 –30
Gerlach European Customs Services, spol. s r. o. Slovakia, Senec 100.00 eur 156 7
Gerlach Sp. z o. o. Poland, Gluchowo / Komorniki 100.00 eur 793 165
Gerlach Spol s. r. o. Czech Republic, Rudna u Prahy 100.00 eur 2,607 1,715
Gerlach Zolldienste GmbH Germany, Frankfurt am Main 100.00 eur 159 548
Giorgio Gori S. r. l. Italy, Collesalvetti (Livorno) 60.00 eur 19,030 7,460
Giorgio Gori (France) sas France, Châtenoy-le-Royal 100.00 eur 1,169 200
Global Mail (Austria) Ges. m. b. H. Austria, Vienna 100.00 eur 1,652 –181
Gori Iberia s. l. Spain, Barcelona 100.00 eur 1,506 750
Gori Iberia Transitarios, Limitada Portugal, Matosinhos 60.00 eur 846 494
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Güll GmbH Germany, Lindau (Lake Constance) 51.00 eur 3,121 441
Henderson Line Limited 5) United Kingdom, Glasgow 100.00 eur 366 0
Higgs International Limited United Kingdom, Bracknell 100.00 eur 12,740 320
Historia Sp. z o. o. 8) Poland, Warsaw 100.00 eur –162 0
Hull, Blyth (Angola) Limited United Kingdom, Bracknell 100.00 eur – 4,964 –1,224
Hyperion Properties Limited 5) United Kingdom, Bedford 100.00 eur – 5,191 0
Inside Track Automotive Limited 5) United Kingdom, Bracknell 100.00 eur 3,012 0
Integrated Logistics Management Belgium b. v. Netherlands, Veghel 100.00 eur 1,570 – 5
Interlanden b. v.1) Netherlands, Apeldoorn 100.00 eur –28,504 –28,321
Wegener Transport b. v.1) Netherlands, Apeldoorn 70.00 eur
interServ Gesellschaft für Personal- und Berater
dienstleitungen mbH Germany, Bonn 100.00 eur 13,372 – 58,473
intexo Holding (Deutschland) GmbH Germany, Hünxe 100.00 eur 3,572 4
itg Global Logistics b. v. Netherlands, Schiphol 100.00 eur 619 –335
itg GmbH Internationale Spedition und Logistik Germany, Schwaig / Oberding 100.00 eur 875 –2,772
itg Internationale Spedition GmbH Austria, Vienna 100.00 eur 51 26
Joint Retail Logistics Limited 5) United Kingdom, Bracknell 100.00 eur 875 0
Kampton United Kingdom, Bedford 100.00 eur –74 –17
Karukera Transit sas France, Pointe-à-Pitre 100.00 eur 1,353 – 54
Kelpo Kuljetus Fi Oy Finland, Vantaa 100.00 eur –1,676 – 44
Laible ag Speditionen Switzerland, Schaffhausen 100.00 eur 1,244 1,119
Langtexo Logistik Verwaltungs GmbH Germany, Duisburg 100.00 eur 948 – 62
llc Williams Lea Russia, Moscow 100.00 eur –19 –104
MailMerge Nederland b. v. 5) Netherlands, Wormerveer 100.00 eur 157 0
McGregor Cory Limited United Kingdom, Bracknell 100.00 eur 16,449 –709
McGregor Gow & Holland (1996) Limited United Kingdom, Bracknell 100.00 eur 272 0
McGregor Sea & Air Services Limited United Kingdom, Bracknell 100.00 eur 347 0
Mercury Airspeed International b. v. Netherlands, Nieuw Vennep 100.00 eur – 834 –12
Mercury Holdings Limited 5) United Kingdom, Bracknell 100.00 eur 11,026 0
msas Limited United Kingdom, Bracknell 100.00 eur –3,577 0
Multimar Seefrachtenkontor Gesellschaft m.b.H. Austria, Vienna 100.00 eur 278 0
National Carriers Limited United Kingdom, Bedford 100.00 eur 5,963 82
nfc International Holdings (Ireland) Ireland, Dublin 100.00 eur 38,584 10,000
nugg. ad ag predictive behavioral targeting Germany, Berlin 95.99 eur 274 –28
Ocean Group Investments Limited United Kingdom, Bracknell 100.00 eur 23,612 –2,643
Ocean Overseas (Luxembourg) Sarl Luxembourg, Luxembourg 100.00 eur 36,461 16,494
Ocean Overseas Holdings Limited United Kingdom, Bracknell 100.00 eur 417,227 11,628
Orbital Secretaries Limited 5) United Kingdom, Hounslow 100.00 eur 0 0
Outrack Credit (uk) Limited 5) United Kingdom, Hounslow 100.00 eur 1 0
Packaging Datastore Limited 5) United Kingdom, Bracknell 100.00 eur 0 0
Packaging Management Group Limited 5) United Kingdom, Bracknell 100.00 eur 0 0
Pharma Logistics b. v. Netherlands, Rotterdam 100.00 eur 343 1
Pharma Logistics nv Belgium, Mechelen 100.00 eur 35,075 2,580
Power Europe (Cannock) Limited United Kingdom, Bracknell 100.00 eur 368 205
Power Europe (Doncaster) Limited United Kingdom, Bracknell 100.00 eur 483 363
Power Europe Development Limited 5) United Kingdom, Bracknell 100.00 eur 0 0
Power Europe Development No. 3 Limited United Kingdom, Bracknell 100.00 eur – 50 –32
Power Europe Limited United Kingdom, Bracknell 100.00 eur –1,287 2,085
Power Europe Operating Limited United Kingdom, Bracknell 100.00 eur 8,858 2,219
ppl cz s. r. o. Czech Republic, Prague 100.00 eur 83,808 7,795
Presse-Service Güll GmbH Switzerland, St. Gallen 51.00 eur 856 317
rdc Properties Limited United Kingdom, Bracknell 100.00 eur 6,604 89
Realcause Limited United Kingdom, Bedford 100.00 eur 461,896 –3,275
Rosier Tankers Limited 5) United Kingdom, Hounslow 100.00 eur –3,109 0
Ross House (al) Limited United Kingdom, Bracknell 100.00 eur 348 0

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Scherbauer Spedition GmbH 7b) Germany, Neutraubling 50.00 eur 3,687 1,196
Selektvracht b. v. Netherlands, Utrecht 100.00 eur 12,167 4,133
sermat Services Maritimes Aériens et Transit s a France, La Garenne Colombes 100.00 eur 1,736 –189
sgb Speditionsgesellschaft mbH Germany, Munich 100.00 eur 590 274
Speedmail International Limited 5) United Kingdom, London 100.00 eur 10,124 0
StarBroker ag Switzerland, Basel 100.00 eur 26,262 11,400
Sydney Cooper (Distribution) Ltd. Ireland, Dublin 100.00 eur 883 – 623
T&B Whitwood Holdings Limited United Kingdom, Bracknell 100.00 eur 4 195
Tankfreight (Ireland) Ltd. Ireland, Dublin 100.00 eur 52 – 621
tbmm Holdings Limited United Kingdom, Bracknell 100.00 eur 40 0
The Stationery Offi ce Group Limited United Kingdom, London 100.00 eur 19,330 0
The Stationery Offi ce Holdings Limited United Kingdom, London 100.00 eur 84,190 194,339
The Stationery Offi ce Limited United Kingdom, London 100.00 eur 144,427 15,021
Tibbett & Britten Group (Ireland) Limited Ireland, Dublin 100.00 eur 4,954 –37
Tibbett & Britten Group Limited United Kingdom, Bracknell 100.00 eur 26,596 69
Tibbett & Britten International Holdings Limited 5), 8) United Kingdom, Bracknell 100.00 eur 0 0
Tibbett & Britten International Limited United Kingdom, Bracknell 100.00 eur 2,625 212
Tradeteam Limited United Kingdom, Bedford 50.10 eur 35,082 11,437
Traditrade Holding s. a. Luxembourg, Luxembourg 100.00 eur 22 0
Transfl ash McGregor (Ireland) Ltd. Ireland, Dublin 100.00 eur –21,615 – 453
Transportbedrijf H. de Haan Vianen b. v. 5) Netherlands, Utrecht 100.00 eur 4,674 0
The Stationery Offi ce Enterprises Limited United Kingdom, London 100.00 eur – 44,773 –1,181
tso Holdings a Limited United Kingdom, London 100.00 eur 19,248 208,994
tso Holdings b Limited United Kingdom, London 100.00 eur 35,001 224,651
tso Property Limited United Kingdom, London 100.00 eur 11,567 577
uab dhl Lietuva Lithuania, Vilnius 100.00 eur 2,416 448
Véron Grauer ag Switzerland, Basel 100.00 eur 1,630 1,258
Vetsch ag, Internationale Transporte 1) Switzerland, Buchs 100.00 eur 1,286 585
Vetsch Internationale Transporte GmbH 1) Austria, Wolfurt 100.00 eur
Werbeagentur Janssen GmbH Germany, Düsseldorf 100.00 eur 511 855
Williams Lea Belgium bvba Belgium, Ternat 100.00 eur –281 –24
Williams Lea Deutschland GmbH Germany, Bonn 100.00 eur 1,851 – 9,186
Williams Lea Direct Marketing Solutions GmbH Germany, Bonn 100.00 eur 34 528
Williams Lea Document Solutions GmbH Germany, Mannheim 100.00 eur 25 – 6,463
Williams Lea Finnland Oy Finland, Vantaa 100.00 eur 163 134
Williams Lea France sas France, Paris 100.00 eur 757 647
Williams Lea GmbH Germany, Munich 100.00 eur 25 1,042
Williams Lea Group Limited 1) United Kingdom, London 100.00 eur 85,503 10,825
Williams Lea (No. 1) Ltd.1) United Kingdom, London 100.00 eur
Williams Lea Group Management Services Limited United Kingdom, London 100.00 eur 20 –346
Williams Lea Holdings plc United Kingdom, London 96.06 eur 478,719 348
Williams Lea Hungary Kft. Hungary, Budapest 100.00 eur –28 – 6
Williams Lea Inhouse Solutions GmbH Germany, Bonn 100.00 eur 1,816 12,279
Williams Lea Ireland Limited Ireland, Dublin 100.00 eur 2,121 379
Williams Lea Italia S. r. l. Italy, Rome 100.00 eur 30 52
Williams Lea Limited United Kingdom, London 100.00 eur 51,756 9,255
Williams Lea Netherlands b. v. Netherlands, Amsterdam 100.00 eur – 609 –135
Williams Lea Print Solutions GmbH Germany, Bonn 100.00 eur 581 –11,552
Williams Lea s. l. Spain, Barcelona 100.00 eur 9 285
Williams Lea Sweden ab Sweden, Nyköping 100.00 eur 881 –181
Williams Lea uk Limited United Kingdom, London 100.00 eur 15,639 –3,212
Williams Lea Ukraine Ukraine, Kiev 100.00 eur 84 14
Williams Lea, s. r. o. Czech Republic, Brno 100.00 eur 1,882 1,087
Americas
Advance Logistics Inc. usa, Westerville 100.00 eur – 86 –154
aei Drawback Services Inc. usa, Miami 100.00 eur 9,819 1,089
Aero Express del Ecuador (TransAm) cia Ltda. Ecuador, Guayaquil 100.00 eur 6,156 823
Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
Aero Express del Ecuador TransAm Cia Ltd.
(Colombian Branch)
Colombia, Bogotá 100.00 eur 401 427
Aerotrans s. a. Panama, Panama City 100.00 eur 0 27
Agencia de Aduanas dhl Express Colombia Ltda. Colombia, Bogotá 100.00 eur 2,047 29
Agencia de Aduanas dhl Global Forwarding
(Colombia) s. a. Nivel 1
Colombia, Bogotá 99.00 eur 2,973 383
Air Express International usa, Inc. usa, Miami 100.00 eur –13,354 –31,297
astar Air Cargo, Inc. usa, Miami 100.00 eur –182,072 –18,233
Circuit Logistics Inc. Canada, Toronto 100.00 eur 588 450
Connect Logistics Services Inc. Canada, Toronto 100.00 eur 29,683 5,176
Danzas Corporation usa, Miami 100.00 eur –31,231 –1,113
dhl (Bahamas) Limited Bahamas, Nassau 100.00 eur 1,015 – 66
dhl (Barbados) Ltd. Barbados, Christ Church 100.00 eur 1,632 12
dhl (Bolivia) srl Bolivia, Santa Cruz de la Sierra 100.00 eur 5,959 1,322
dhl (bvi) Ltd. British Virgin Islands, Tortola 100.00 eur 1,595 – 64
dhl (Costa Rica) s. a. Costa Rica, Cormar 100.00 eur 3,746 – 4,471
dhl (Honduras) s. a. de c. v. Honduras, San Pedro Sula 100.00 eur 6,387 1,084
dhl (Jamaica) Ltd. Jamaica, Kingston 100.00 eur 1,178 193
dhl (Paraguay) s. r. l. Paraguay, Asunción 100.00 eur 4,492 1,061
dhl (Trinidad and Tobago) Limited Trinidad and Tobago, Port of Spain 100.00 eur –153 –195
dhl (Uruguay) s. r. l. Uruguay, Montevideo 100.00 eur 9,115 2,768
dhl Aero Expresso s. a. Panama, Panama City 51.75 eur 21,279 1,307
dhl Arwest (Panama) s. a.1) Panama, Panama City 100.00 eur –3,407 –1,176
Corporación Arwest de Mexico s. a. de c. v.1) Mexico, Mexico City 100.00 eur
dhl Arwest (Guatemala) s. a. 1) Guatemala, Guatemala City 100.00 eur
dhl Arwest de Mexico s. a. de c. v.1) Mexico, Mexico City 100.00 eur
dhl Aviation (Costa Rica) s. a. Costa Rica, San José 100.00 eur 1,749 –270
dhl Aviation Americas, Inc. usa, Plantation 100.00 eur 1,515 124
dhl Co Manufacturing Packing sc México Mexico, Mexico City 100.00 eur –308 – 6
dhl Corporate Services sc México Mexico, Tepotzotlán 100.00 eur 7,105 293
dhl Customer Support (Costa Rica) s. a. Costa Rica, Heredia 100.00 eur –297 219
dhl Customs (Costa Rica) s. a. Costa Rica, Heredia 100.00 eur 370 –1,769
dhl Customs Brokerage Ltd. Canada, Mississauga 100.00 eur – 407 – 455
dhl de Guatemala s. a. 7a) Guatemala, Guatemala City 49.00 eur 11,640 348
dhl Dominicana sa Dominican Republic, Santo Domingo 99.96 eur 2,290 1,979
dhl Exel Supply Chain (Argentina) s. a. Argentina, Buenos Aires 100.00 eur 558 – 602
dhl Express (Argentina) s. a. Argentina, Buenos Aires 100.00 eur 13,190 4,457
dhl Express (Brazil) Ltda. Brazil, São Paulo 100.00 eur 16,467 9,208
dhl Express (Canada) Ltd. Canada, Mississauga 100.00 eur –190,410 –13,204
dhl Express (Chile) Ltda. Chile, Santiago 99.00 eur 29,381 16,593
dhl Express (Ecuador) s. a. Ecuador, Quito 100.00 eur 3,166 1,608
dhl Express (El Salvador) s. a. de c. v.1) El Salvador, San Salvador 100.00 eur 4,095 1,652
dhl Logistics de El Salvador s. a. de c. v. 1) El Salvador, San Salvador 100.00 eur
dhl Express (usa), Inc. usa, Plantation 100.00 eur 16,766 760,036
dhl Express Aduanas Peru s. a. c. Peru, Callao 100.00 eur 1,677 211
dhl Express Aduanas Venezuela c. a. Venezuela, Caracas 100.00 eur 641 –211
dhl Express Colombia Ltda. Colombia, Bogotá 100.00 eur 4,346 1,794
dhl Express México, s. a. de c. v. Mexico, Mexico City 100.00 eur 25,807 26,354
dhl Express Peru s. a. c. Peru, Callao 100.00 eur 15,370 – 61
dhl Fletes Aereos, c. a. Venezuela, Caracas 100.00 eur 9,377 4,544
dhl Global Customer Solutions (usa) Inc. usa, Plantation 100.00 eur 1,698 944
dhl Global Forwarding (Argentina) s. a. Argentina, Buenos Aires 99.97 eur 6,917 2,083
dhl Global Forwarding (Canada) Inc. Canada, Mississauga 100.00 eur 56,991 4,238
dhl Global Forwarding (Chile) s. a. Chile, Santiago de Chile 100.00 eur 15,316 2,094
dhl Global Forwarding (Colombia) Ltda. Colombia, Bogotá 100.00 eur 296 –2,073

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
dhl Global Forwarding (Ecuador) s. a. Ecuador, Quito 100.00 eur –36 –71
dhl Global Forwarding (El Salvador) s. a. 1) El Salvador, San Salvador 100.00 eur 226 –117
dhl Zona Franca El Salvador s. a. 1) El Salvador, Antiguo Cuscatlan 100.00 eur
dhl Global Forwarding (Guatemala) s. a.1) Guatemala, Guatemala City 100.00 eur 3,203 1,218
Carga Aerea Internacional s. a. (carinter) 1) Guatemala, Guatemala City 100.00 eur
dhl Zona Franca (Guatemala) s. a.1) Guatemala, Guatemala City 100.00 eur
Transportes Expresos Internacionales
(Interexpreso) s. a.1) Guatemala, Guatemala City 100.00 eur
dhl Global Forwarding (Mexico) s. a. de c. v. Mexico, Mexico City 100.00 eur 21,387 5,499
dhl Global Forwarding (Nicaragua) s. a. Nicaragua, Managua 100.00 eur – 55 13
dhl Global Forwarding (Panama) s. a.1) Panama, Panama City 100.00 eur 3,451 395
dhl Holding Panama Inc.1) Panama, Panama City 100.00 eur
dhl Global Forwarding Deposito Aduanero
(Colombia) s. a.
Colombia, Bogotá 100.00 eur 2,158 88
dhl Global Forwarding Management
Latin America Inc. usa, Coral Gables 100.00 eur 610 –2,560
dhl Global Forwarding Peru s. a. 1) Peru, Lima 100.00 eur 3,384 110
dhl Global Forwarding Aduanas Peru s. a. 1) Peru, Callao 100.00 eur
dhl Global Forwarding Venezuela, c. a. Venezuela, Caracas 100.00 eur 3,005 –1,008
dhl Global Forwarding Zona Franca (Colombia) s. a. Colombia, Bogotá 100.00 eur 2,412 – 919
dhl Holding Central America Inc.1) Panama, Panama City 100.00 eur 38,831 1,460
Lagents & Co. srl 1), 7b) Costa Rica, San José 50.00 eur
dhl Information Services (Americas), Inc. usa, Plantation 100.00 eur 1,376 511
dhl International Antilles sarl Martinique, Lamentin 100.00 eur – 612 – 612
dhl International Express Ltd. Canada, Mississauga 100.00 eur 79,908 132
dhl International Haiti sa Haiti, Port-au-Prince 99.00 eur 394 –253
dhl Logistics (Brazil) Ltda. Brazil, São Paulo 100.00 eur 21,953 17,933
dhl Management Cenam s. a. Costa Rica, Heredia 100.00 eur 3,341 638
dhl Metropolitan Logistics sc México Mexico, Tepotzotlán 100.00 eur – 646 1,937
dhl Network Operations (usa), Inc. usa, Plantation 100.00 eur –168,020 365,073
dhl Nicaragua, s. a. Nicaragua, Managua 100.00 eur 716 –24
dhl of Curacao nv Dutch Antilles, Curaçao 100.00 eur 960 –303
dhl Panama s. a. Panama, Panama City 100.00 eur 2,402 – 91
dhl Regional Services, Inc. usa, Plantation 100.00 eur 613 –772
dhl s. a. Guatemala, Guatemala City 100.00 eur 2,455 –10
dhl Sint Maarten n. v. Dutch Antilles, Philipsburg 100.00 eur 2,219 16
dhl Solutions (usa), Inc. usa, Westerville 100.00 eur –16,769 –2,188
dhl Worldwide Express (Aruba) nv 5) Aruba, Oranjesta 100.00 eur 4 0
Dimalsa Logistics Inc. Puerto Rico, San Juan (Tacano) 100.00 eur 711 231
dpwn Financing (usa) 1, llc usa, Plantation 100.00 eur 0 0
dpwn Financing (usa) 2, llc usa, Plantation 100.00 eur 0 0
dpwn Financing (usa), lp usa, Plantation 100.00 eur 902 834
dpwn Holdings (usa), Inc. usa, Plantation 100.00 eur 6,594,147 1,671,363
Exel Automocion s. a. de c. v. Mexico, Mexico City 100.00 eur 8,306 2,011
Exel Canada Ltd. Canada, Toronto 100.00 eur –3,639 5,982
dhl Supply Chain (Chile) s. a. Chile, Santiago 100.00 eur 1,960 558
Exel Direct Inc. usa, Westerville 100.00 eur 33,682 1,370
Exel Global Logistics do Brasil s. a. Brazil, São Paulo 100.00 eur 4,436 –175
Exel Global Logistics Inc. usa, Palm City 100.00 eur –755 –736
Exel Inc. usa, Westerville 100.00 eur 127,159 36,741
Exel Investments Inc. usa, Wilmington 100.00 eur 594,316 30,437
Exel Logistics Argentina s. a. Argentina, Buenos Aires 100.00 eur 556 – 62
Exel Logistics do Nordeste Ltda. Brazil, Camacari 100.00 eur 815 – 463
Exel Logistics s. a. de c. v. Mexico, Mexico City 100.00 eur 12,483 4,194
Exel Supply Chain Services de Mexico, s. a. de c. v. Mexico, Tepotzotlán 100.00 eur –362 –716
Exel Transportation Services Inc. (Canadian Branch) Canada, Mississauga 100.00 eur 669 237
Exel Transportation Services Inc. usa, Memphis 100.00 eur 3,277 – 6,117
Exel Trucking Inc. usa, Memphis 100.00 eur –1,290 77
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
f. x. Coughlin do Brasil Ltda. Brazil, São Paulo 100.00 eur – 6,156 0
Freshlink Canada Ltd. Canada, Toronto 100.00 eur 910 163
Genesis Logistics Inc. usa, Westerville 100.00 eur 11,492 3,487
Giorgio Gori usa, Inc. usa, Baltimore 100.00 eur 5,483 2,415
Global Mail, Inc. usa, Weston 100.00 eur 107,509 – 6,023
Global Mail Terminal Operations (usa) llc 8) usa, Weston 100.00 eur 0 0
Gori Argentina s. a. Argentina, Mendoza 95.00 eur 852 598
gori chile s. a. Chile, Santiago 99.00 eur 5,003 330
Harmony Logistics Canada Inc. Canada, Toronto 100.00 eur 9,373 1,171
Heartland Logistics Inc. usa, Westerville 100.00 eur 366 480
Hyperion Inmobilaria s. a. de c. v. Mexico, Tepotzotlán 100.00 eur 2,943 164
Ibryl Inc. Cayman Islands, George Town 100.00 eur –25,988 –14,850
Integracion Aduanera s. a. Costa Rica, Barrio Tournon 51.00 eur 540 – 6
itg International Transports, Inc. usa, Boston 100.00 eur 489 61
Llano Logistics Inc. usa, Westerville 100.00 eur 3,377 584
Marias Falls Insurance Co., Ltd. Bermuda, Hamilton 100.00 eur 31,885 487
Matrix Logistics Services Ltd. Canada, Toronto 100.00 eur 245 650
Mercury Airfreight International Inc. usa, Avenel 100.00 eur 694 65
Mercury Holdings Inc. usa, Avenel 100.00 eur 227 0
Polar Air Cargo Worldwide, Inc 7b) usa, Purchase 49.00 eur 9,821 263
Relay Logistics Inc. Canada, Toronto 100.00 eur 13 –1
Saturn Integrated Logistics Inc. Canada, Toronto 100.00 eur 645 433
scm Supply Chain Management Inc. Canada, Toronto 100.00 eur 4,313 4,617
Sky Courier, Inc. usa, Sterling 100.00 eur 9,086 3,900
South Bay Terminals llc usa, Westerville 100.00 eur –7,181 –2,283
Summit Logistics Inc. Canada, Toronto 100.00 eur 13,704 1,182
Tafi nor s. a. Uruguay, Montevideo 100.00 eur 6 38
Tibbett & Britten Group Canada Inc. Canada, Toronto 100.00 eur 12,743 –217
Tibbett & Britten Group North America, llc 1) usa, Westerville 100.00 eur –16,177 7,857
Compass Logistics Inc. 1) usa, Westerville 100.00 eur
Galaxy Logistics Inc. 1) usa, Westerville 100.00 eur
Harvest Logistics Inc. 1) usa, Westerville 100.00 eur
Matrix Logistics Inc. 1) usa, Westerville 100.00 eur
Northstar Logistics Inc. 1) usa, Westerville 100.00 eur
Pinnacle Logistics Inc. 1) usa, Westerville 100.00 eur
Tomair, llc usa, Plantation 100.00 eur 5,123 –74
Tracker Logistics Inc. Canada, Toronto 100.00 eur 1,977 416
Transcare Supply Chain Management Inc. Canada, Toronto 100.00 eur 498 96
Unidock's Assessoria e Logistica de Materiais Ltda. Brazil, Barueri 100.00 eur 14,481 6,865
Vensecar Internacional, c. a. 7a) Venezuela, Maiquitia 48.56 eur 17,818 578
Venture Logistics s. a. de c. v. Mexico, Mexico City 100.00 eur 3,305 1,185
Western Distribution Centers Alberta Inc. Canada, Toronto 100.00 eur 974 0
Williams Lea (Brazil) Assessoria Em Solucoes
Empresariais Ltda. Brazil, Rio de Janeiro 100.00 eur 511 193
Williams Lea (Canada), Inc. Canada, Montréal 100.00 eur 874 264
Williams Lea Argentina s. a. Argentina, Buenos Aires 100.00 eur –239 –3
Williams Lea Holdings, Inc. usa, Chicago 100.00 eur 56,412 0
Williams Lea Inc. usa, Chicago 100.00 eur 83,641 6,683
Williams Lea México, S. de r. l. de c. v. Mexico, Mexico City 100.00 eur –249 30
Wilmington Air Park, llc usa, Plantation 100.00 eur –285,401 – 62,476
Zenith Logistics Inc. Canada, Toronto 100.00 eur 2,260 319
Asia Pacific
Air Express International (Malaysia) Sdn. Bhd. 7a) Malaysia, Puchong 49.00 eur 2,335 79

Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009. 3) Amounts from 2008. 4) Data not available. 5) Dormant. 6) Inclusion in accordance with sic 12. 7a) Inclusion in accordance with ias 27.13 (a). 7b) Inclusion in accordance with ias 27.13 (b – d). 8) In liquidation. 9) Local gaap. 10) Voting rights. 11) Company is included in group fi nancial statements of Deutsche Postbank ag. 12) Foundation in 2010.

Asia Overnight (Thailand) Ltd. 7a) Thailand, Bangkok 48.71 eur 699 101

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Asia-Pacifi c Information Services Sdn. Bhd. Malaysia, Puchong 100.00 eur 20,388 800
Beijing Sinotrans Express Co., Ltd. China, Beijing 100.00 eur – 6,913 – 5,006
Blue Dart Aviation Ltd.6) India, Mumbai 49.00 eur 5,047 18
Blue Dart Express Limited India, Mumbai 81.03 eur 100,120 15,026
Danzas (China) Ltd. China, Hong Kong 100.00 eur – 6,451 –7,286
Danzas aei (hk) Limited China, Hong Kong 100.00 eur 52 –16
Danzas aei Logistics (Shanghai) Co. Ltd. China, Shanghai 100.00 eur 2,800 469
Danzas Freight (India) Pvt. Ltd. 7a), 8) India, Mumbai 40.00 eur 75 0
Danzas Intercontinental, Inc. (Philippines) 7a), 8) Philippines, Manila 40.00 eur –1,317 0
Danzas Pty. Limited 5) Australia, Melbourne 100.00 eur 3,894 0
danzasmal Domestic Logistics Services Sdn. Bhd. 7a) Malaysia, Kuala Lumpur 49.00 eur 1,171 648
Deutsche Post Global Mail (Australia) Pty Ltd. Australia, Mascot 100.00 eur – 6,438 1,419
dhl (Chengdu) Service Ltd. China, Chengdu 100.00 eur 399 –232
dhl Air Freight Forwarder Sdn. Bhd. 7a) Malaysia, Kuala Lumpur 49.00 eur 2,280 87
dhl Asia Pacifi c Shared Services Sdn. Bhd. Malaysia, Kuala Lumpur 100.00 eur –2,885 813
dhl Aviation (Hong Kong) Ltd. China, Hong Kong 99.36 eur 8,828 206
dhl Aviation (Philippines), Inc. 8) Philippines, Makati City 100.00 eur 0 0
dhl Aviation Services (Shanghai) Co., Ltd. China, Shanghai 99.36 eur 12,807 –2,676
dhl Danzas Air & Ocean (Cambodia) Ltd. 5) Cambodia, Phnom Penh 100.00 eur 26 0
dhl Exel Logistics (Malaysia) Sdh. Bhd. 7a) Malaysia, Petaling Jaya 49.00 eur 2,562 261
dhl Exel Supply Chain Management Phils., Inc. Philippines, Manila 100.00 eur 1,455 241
dhl Exel Supply Chain Phils., Inc. Philippines, Manila 100.00 eur 1,326 –294
dhl Express (Australia) Pty Ltd. Australia, Sydney 100.00 eur 16,740 2,818
dhl Express (Brunei) Sdn. Bhd. Brunei Darussalam, Brunei Dar 90.00 eur 502 – 45
dhl Express (Cambodia) Ltd. Cambodia, Phnom Penh 100.00 eur 236 33
dhl Express (Fiji) Ltd. Fiji, Suva 100.00 eur 555 21
dhl Express (Hong Kong) Limited China, Hong Kong 100.00 eur 16,439 4,020
dhl Express (India) Pvt. Ltd. India, Mumbai 100.00 eur 27,370 5,333
dhl Express (Macau) Ltd. Macau, Macau 100.00 eur 387 61
dhl Express (Malaysia) Sdn. Bhd. Malaysia, Kuala Lumpur 70.00 eur 9,803 –749
dhl Express (New Zealand) Limited New Zealand, Auckland 100.00 eur 5,630 1,004
dhl Express (Papua New Guinea) Ltd Papua New Guinea, Port Moresby 100.00 eur 460 81
dhl Express (Philippines) Corp. Philippines, Makati City 100.00 eur 5,546 –1,218
dhl Express (Singapore) Pte. Ltd. Singapore, Singapore 100.00 eur 129,129 12,924
dhl Express (Taiwan) Corp. Taiwan, Taipeh 100.00 eur 9,976 4,576
dhl Express (Thailand) Limited 7a) Thailand, Bangkok 49.00 eur 5,237 161
dhl Express International (Thailand) Ltd. Thailand, Bangkok 100.00 eur 5,555 310
dhl Express Lda. East Timor, Dili 100.00 eur 375 4
dhl Express Nepal Pvt. Ltd. Nepal, Kathmandu 100.00 eur 667 425
dhl Global Forwarding (Australia) Pty Ltd. Australia, Tullamarine 100.00 eur 70,055 16,459
dhl Global Forwarding (Bangladesh) Limited Bangladesh, Dhaka 99.90 eur 52 24
dhl Global Forwarding (China) Co., Ltd. China, Shanghai 100.00 eur 79,291 10,483
dhl Global Forwarding (Fiji) Limited 5) Fiji, Lautoka 100.00 eur 339 0
dhl Global Forwarding (Hong Kong) Limited China, Hong Kong 100.00 eur –73,847 1,477
dhl Global Forwarding (Korea) Ltd. South Korea, Seoul 100.00 eur 12,485 3,947
dhl Global Forwarding (Malaysia) Sdn. Bhd. Malaysia, Kuala Lumpur 100.00 eur 13,594 4,765
dhl Global Forwarding (New Zealand) Limited New Zealand, Auckland 100.00 eur 14,966 1,623
dhl Global Forwarding (Philippines) Inc. Philippines, Manila 100.00 eur 2,033 436
dhl Global Forwarding (png) Limited 5) Papua New Guinea, Port Moresby 74.00 eur –100 0
dhl Global Forwarding (Singapore) Pte. Ltd. Singapore, Singapore 100.00 eur 77,477 9,838
dhl Global Forwarding (Singapore) Pte. Ltd.,
Taiwan Branch Taiwan, Taipeh 100.00 eur 5,629 5,152
dhl Global Forwarding (Thailand) Limited Thailand, Bangkok 100.00 eur 26,626 2,478
dhl Global Forwarding (Vietnam) Corporation 7a) Vietnam, Ho Chi Minh City 49.00 eur 3,666 2,244
dhl Global Forwarding Caledonie New Caledonia, Noumea 100.00 eur 1,654 –1,270
dhl Global Forwarding Japan k. k. Japan, Tokyo 100.00 eur 20,835 3,528
dhl Global Forwarding Lanka (Private) Limited Sri Lanka, Colombo 70.00 eur –160 – 522
Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
dhl Global Forwarding Management
(Asia Pacifi c) Pte. Ltd. Singapore, Singapore 100.00 eur 192,213 35,878
dhl Global Forwarding Pakistan (Private) Limited Pakistan, Karachi 100.00 eur 2,302 1,167
dhl Global Forwarding Polynesie s. a. r. l. French Polynesia, Faaa 100.00 eur 3,889 378
dhl Global Mail (Japan) k. k. Japan, Tokyo 100.00 eur 288 11
dhl Global Mail (Singapore) Pte. Ltd. Singapore, Singapore 100.00 eur 1,049 585
dhl Holdings (New Zealand) Limited New Zealand, Auckland 100.00 eur 8,489 2,167
dhl Incheon Hub Limited (Korea) South Korea, Incheon 100.00 eur 6,357 495
dhl International Guinea Ecuatorial srl Guam, Malabo 100.00 eur 3 218
dhl International Kazakhstan, too Kazakhstan, Almaty 100.00 eur 2,354 1,244
dhl isc (Hong Kong) Limited China, Hong Kong 100.00 eur 6,112 1,670
dhl Japan Inc. Japan, Tokyo 100.00 eur 66,937 8,507
dhl Keells (Private) Limited 7b) Sri Lanka, Colombo 50.00 eur 3,419 562
dhl Korea Limited South Korea, Seoul 95.00 eur 28,312 2,890
dhl Lao Limited Laos, Skihottabong 100.00 eur 474 242
dhl Lemuir Logistics Private Limited India, Mumbai 76.00 eur 65,541 10,213
dhl Logistics (Beijing) Co., Ltd. China, Beijing 100.00 eur –16,334 – 4,191
dhl Logistics (Cambodia) Ltd. Cambodia, Phnom Penh 100.00 eur 1,640 420
dhl Logistics (China) Co., Ltd. China, Beijing 100.00 eur 35,417 25,302
dhl Logistics (Kazakhstan) too Kazakhstan, Aksai 100.00 eur 1,935 683
dhl Logistics (Shenzhen) Co., Ltd. China, Shenzhen 100.00 eur 2,460 1,280
dhl Pakistan (Private) Limited Pakistan, Karachi 99.95 eur 3,837 1,378
dhl Project & Chartering (China) Limited China, Hong Kong 100.00 eur 1,202 1,223
dhl Properties (Malaysia) Sdn. Bhd. Malaysia, Shah Alam 69.98 eur 5,963 669
dhl scm k. k. Japan, Saitama 100.00 eur –354 366
dhl Sinotrans Bonded Warehouse (Beijing) Co., Ltd. China, Beijing 100.00 eur 1,404 598
dhl Sinotrans International Air Courier Ltd. 7a) China, Beijing 50.00 eur 227,187 126,787
dhl Supply Chain (Australia) Pty Limited Australia, Mascot 100.00 eur 16,614 8,168
dhl Supply Chain (Hong Kong) Limited China, Hong Kong 100.00 eur 51,070 – 618
dhl Supply Chain (Korea) Ltd. South Korea, Seoul 100.00 eur 2,181 600
dhl Supply Chain (Malaysia) Sdn. Bhd. Malaysia, Petaling Jaya 100.00 eur 7,327 332
dhl Supply Chain (New Zealand) Limited New Zealand, Auckland 100.00 eur 28,659 2,511
dhl Supply Chain (Taiwan) Co. Ltd. Taiwan, Taipeh 100.00 eur 303 –386
dhl Supply Chain (Vietnam) Limited Vietnam, Ho Chi Minh City 100.00 eur – 90 –260
dhl Supply Chain k. k. Japan, Tokyo 100.00 eur –23,360 1,724
dhl Supply Chain Service k. k. Japan, Tokyo 100.00 eur 1,001 133
dhl Supply Chain Singapore Pte. Ltd. Singapore, Singapore 100.00 eur 35,981 5,910
dhl Worldwide Express (Bangladesh) Private Limited Bangladesh, Dhaka 90.00 eur 1,289 846
dhl-vnpt Express Ltd. Vietnam, Ho Chi Minh City 51.00 eur 2,128 82
Dongguan dhl Supply Chain Co., Ltd. China, Dongguan 100.00 eur 460 116
Exel (Australia) Pty Ltd. Australia, Victoria 100.00 eur 5,544 –29
Exel Consolidation Services Limited China, Hong Kong 100.00 eur 9,457 9
Exel Distribution (Thailand) Ltd. Thailand, Nonthaburi 100.00 eur 20,502 978
Exel Japan (Finance) Ltd. Japan, Shinagawa 100.00 eur 12,452 243
Exel Logistics (China) Co. Ltd. China, Shanghai 100.00 eur – 6,140 – 4,389
Exel Logistics (Far East) Ltd. Thailand, Bangkok 87.05 eur 5,309 1,608
Exel Logistics Services Lanka (Private) Ltd. Sri Lanka, Colombo 99.00 eur 239 –273
Exel Thailand Ltd.5) Thailand, Bangkok 100.00 eur 864 0
Gori Australia Pty Ltd. Australia, Brighton-Le-Sands 100.00 eur 4,434 2,647
Jingle Express Limited China, Beijing 100.00 eur 60 –30
msas Global Logistics (Far East) Limited China, Hong Kong 100.00 eur 1,146 – 6
pt Danzas Sarana Perkasa Indonesia, Jakarta 100.00 eur 10 262
pt Birotika Semesta 6) Indonesia, Jakarta 0.00 eur 1,861 740
pt Cargotama Multi Servisindo 5) Indonesia, Jakarta 100.00 eur 29 0
pt dhl Exel Supply Chain Indonesia Indonesia, Jakarta 90.34 eur 1,301 –1,170

Reported ifrs data before profi t transfer

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
pt dhl Global Forwarding Indonesia Indonesia, Jakarta 100.00 eur 7,069 2,680
Shanghai Danzas Freight Agency Co. Ltd. China, Shanghai 100.00 eur 863 39
Shanghai Quan Yi Express Limited Company (apex 3) China, Shanghai 100.00 eur – 4,317 – 6,499
Shanghai Quan Yi Express Limited Company (apex 2) China, Shanghai 100.00 eur 1,863 0
Singha Sarn Co. Ltd Thailand, Bangkok 98.90 eur – 51 –11
StarBroker (Hong Kong) Limited China, Hong Kong 100.00 eur 43 –1
Tibbett & Britten Asia Pte. Ltd. Singapore, Singapore 100.00 eur –1,424 –327
Trade Clippers Cargo Limited Bangladesh, Dhaka 85.00 eur 268 178
Williams Lea Asia Limited 1) China, Hong Kong 100.00 eur 3,704 1,350
mdf Australia Pty Limited t / a creatis 1) Australia, Sydney 100.00 eur
Williams Lea (Beijing) Limited 1) China, Beijing 100.00 eur
Williams Lea (Hong Kong) Limited 1) China, Hong Kong 100.00 eur
Williams Lea Japan Limited 1) Japan, Tokyo 100.00 eur
Williams Lea Private Limited 1) Singapore, Singapore 100.00 eur
Williams Lea Pty Limited 1) Australia, Sydney 100.00 eur
Williams Lea India Private Limited India, New Delhi 100.00 eur 2,558 611
Other regions
Buddingtrade 33 (Proprietary) Limited South Africa, Benoni 100.00 eur 2,782 –722
Danzas Abu Dhabi llc 7b) United Arab Emirates (uae), Abu Dhabi 49.00 eur 4,362 697
Danzas Bahrain wll 7b) Bahrain, Manama 40.00 eur 1,839 1,510
dhl (Ghana) Limited Ghana, Accra 100.00 eur 2,298 656
dhl (Israel) Ltd. Israel, Tel Aviv 100.00 eur 6,861 188
dhl (Mauritius) Ltd. Mauritius, Port Louis 100.00 eur 862 266
dhl (Namibia) (Pty) Ltd. Namibia, Windhuk 100.00 eur 908 –16
dhl (Tanzania) Ltd. Tanzania, Dar es Salaam 100.00 eur 1,156 349
dhl Aviation (Maroc) sa Morocco, Casablanca 100.00 eur 1,527 –167
dhl Aviation (Nigeria) Ltd. Nigeria, Lagos 100.00 eur 159 8
dhl Aviation (Pty) Limited South Africa, Johannesburg 100.00 eur 5,734 733
dhl Aviation eemea b. s. c. (c) Bahrain, Manama 100.00 eur 811 37
dhl Aviation Kenya Ltd. Kenya, Nairobi 99.90 eur 16 0
dhl Egypt wll Egypt, Cairo 100.00 eur 451 248
dhl Exel Supply Chain Kenya Limited Kenya, Nairobi 100.00 eur 4,150 – 468
dhl Express Maroc s. a. Morocco, Casablanca 99.99 eur 406 571
dhl Global Forwarding & Co. llc 7b) Oman, Muscat 40.00 eur 4,818 2,288
dhl Global Forwarding (Angola) – Comércio
e Transitários, Limitada Angola, Luanda 99.99 eur – 4,236 –1,623
dhl Global Forwarding (Cameroon) plc Cameroon, Douala 62.00 eur – 416 – 585
dhl Global Forwarding (Kenya) Limited Kenya, Nairobi 100.00 eur 1,203 – 884
dhl Global Forwarding (Kuwait ) Company wll 7b) Kuwait, Safat 49.00 eur 8,534 6,338
dhl Global Forwarding (Senegal) s. a. Senegal, Dakar 100.00 eur –323 – 416
dhl Global Forwarding (Uganda) Limited Uganda, Kampala 100.00 eur 367 126
dhl Global Forwarding (Congo) sa Republic of Congo, Pointe-Noire 100.00 eur 146 131
dhl Global Forwarding Cote D'Ivoire sa Ivory Coast, Abidjan 100.00 eur –105 –128
dhl Global Forwarding (Gabon) sa Gabon, Libreville 99.00 eur – 510 –262
dhl Global Forwarding Lebanon s. a. l. 7b) Lebanon, Beirut 50.00 eur 1,733 766
dhl Global Forwarding Nigeria Limited Nigeria, Lagos 100.00 eur 707 –183
dhl Global Forwarding Qatar llc 7b) Qatar, Doha 49.00 eur 952 683
dhl Global Forwarding Egypt s. a. e. Egypt, Cairo 100.00 eur 7,061 2,828
dhl Global Forwarding sa (Pty) Limited South Africa, Boksburg 74.99 eur 15,927 – 5,946
dhl Global Forwarding Tasimacilik a. s. Turkey, Istanbul 100.00 eur 8,891 –210
dhl International (Algeria) sarl Algeria, Algiers 100.00 eur 2,397 774
dhl International (Bahrain) wll 7b) Bahrain, Manama 49.00 eur 50 0
dhl International (Congo) sprl Democratic Republic of Congo, Kinshasa 100.00 eur 1,982 291
dhl International (Gambia) Ltd. Gambia, Kanifi ng 100.00 eur 110 –19
dhl International (Liberia) Ltd. Liberia, Monrovia 100.00 eur –390 79
dhl International (Pty) Ltd. South Africa, Isando 74.90 eur 18,158 3,359
dhl International (Pvt) Ltd. Zimbabwe, Harare 100.00 eur 1,240 48
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
dhl International (sl) Ltd. Sierra Leone, Freetown 100.00 eur 612 – 53
dhl International (Uganda) Ltd. Uganda, Kampala 100.00 eur 441 89
dhl International b. s. c (c) Bahrain, Manama 100.00 eur 479 –73
dhl International Benin sarl Benin, Cotonou 100.00 eur 771 405
dhl International Botswana (Pty) Ltd. Botswana, Gaborone 99.99 eur – 66 – 6
dhl International Burkina Faso sarl Burkina Faso, Ouagadougou 100.00 eur 690 260
dhl International Cameroon sarl Cameroon, Douala 100.00 eur 2,005 868
dhl International Centrafrique sarl Central African Republic, Bangui 100.00 eur 311 64
dhl International Chad sarl Chad, Ndjamena 99.50 eur 97 160
dhl International Congo sarl Republic of Congo, Brazzaville 100.00 eur 5,167 1,754
dhl International Cote D'Ivoire sarl Ivory Coast, Abidjan 100.00 eur 2,305 1,280
dhl International Gabon sarl Gabon, Libreville 100.00 eur –729 563
dhl International Guinee sarl Guinea, Conakry 100.00 eur 404 142
dhl International Iran pjsc Iran, Tehran 100.00 eur 4,435 1,725
dhl International Madagascar sa Madagascar, Antananarivo 100.00 eur 851 –38
dhl International Malawi Ltd. Malawi, Blantyre 100.00 eur 294 –108
dhl International Mali sarl Mali, Bamako 100.00 eur 649 173
dhl International Mauritanie sarl Mauretania, Tevragh-Zeina Nouakchot 100.00 eur 29 –190
dhl International Niger sarl Niger, Niamey 100.00 eur 610 171
dhl International Nigeria Ltd. Nigeria, Lagos 100.00 eur 4,940 2,473
dhl International Reunion sarl Réunion, Saint Maria 99.00 eur –195 9
dhl International Togo sarl Togo, Lomé 100.00 eur 434 245
dhl International Transportation Co wll 6) Kuwait, Safat 0.00 eur 155 0
dhl International Zambia Limited Zambia, Lusaka 100.00 eur –1,081 –355
dhl Lesotho (Proprietary) Ltd. Lesotho, Maseru 100.00 eur 391 – 56
dhl Logistics Ghana Ltd. Ghana, Tema 100.00 eur 1,112 748
dhl Logistics Kenya Limited Kenya, Nairobi 50.25 eur – 56 275
dhl Logistics Morocco s. a. Morocco, Casablanca 99.99 eur 70 31
dhl Logistics Tanzania Limited Tanzania, Dar es Salaam 100.00 eur –142 –28
dhl Lojistik Hizmetleri a. s. Turkey, Istanbul 100.00 eur 12,432 2,707
dhl Mocambique Lda. Mozambique, Maputo 100.00 eur 204 – 662
dhl Operations bv Jordan Services
with Limited Liability Jordan, Amman 100.00 eur 359 100
dhl Qatar Limited 7b) Qatar, Doha 49.00 eur – 648 – 4
dhl Regional Services (Indian Ocean) Ltd. Mauritius, Port Louis 100.00 eur 1 0
dhl Regional Services Limited 5) Nigeria, Lagos 100.00 eur 113 0
dhl Senegal sarl Senegal, Dakar 100.00 eur 1,902 443
dhl Supply Chain (South Africa) (Pty) Ltd. South Africa, Germiston 100.00 eur – 62,237 –10,097
dhl Swaziland (Proprietary) Ltd. Swaziland, Mbabane 100.00 eur 289 –35
dhl Worldwide Express & Company llc Oman, Ruwi 70.00 eur 3 –347
dhl Worldwide Express (Abu Dhabi) llc 7b) United Arab Emirates (uae), Abu Dhabi 49.00 eur 61 0
dhl Worldwide Express (Dubai) llc 7b) United Arab Emirates (uae), Dubai 49.00 eur 0 0
dhl Worldwide Express (Sharjah) llc 7b) United Arab Emirates (uae), Sharjah 49.00 eur 102 0
dhl Worldwide Express Cargo llc 7b) United Arab Emirates (uae), Dubai 49.00 eur 61 0
dhl Worldwide Express Ethiopia Private Limited
Company Ethiopia, Addis Abeba 73.00 eur –134 –215
dhl Worldwide Express Kenya Limited Kenya, Nairobi 51.00 eur 3,675 395
dhl Worldwide Express Tasimacilik ve Ticaret a. s. Turkey, Istanbul 99.98 eur 25,628 4,706
Document Handling (East Africa) Ltd. Kenya, Nairobi 51.00 eur 55 451
Exel (Nigeria) Ltd. 5) Nigeria, Lagos 100.00 eur –183 0
Exel Contract Logistics (Kenya) Limited
(Tanzania Branch) Tanzania, Dar es Salaam 100.00 eur 762 611
Exel Contract Logistics Nigeria Ltd. Nigeria, Ikeja 100.00 eur 1,487 644
Exel Middle East (Fze) United Arab Emirates (uae), Dubai 100.00 eur 290 147
Exel Supply Chain Services (South Africa) (Pty) Ltd. South Africa, Johannesburg 100.00 eur 18,709 – 64

Reported ifrs data before profi t transfer

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
f. c. (Flying Cargo) International Transportation Ltd. Israel, Lod 100.00 eur 21,404 7,399
Ghanem Clearing & Forwarding Establishment 6) United Arab Emirates (uae), Abu Dhabi 0.00 eur 0 0
Giorgio Gori International Freight Forwards (Pty) Ltd. South Africa, Ferndale 100.00 eur 230 – 63
Hull, Blyth (Angola) Ltd. (Angolan branch) 1) Angola, Luanda 100.00 eur 7,006 –1,699
Hull Blyth Angola Viagens e Turismo Lda.1) Angola, Luanda 99.99 eur
Kinesis Logistics (Pty) Ltd. 5) South Africa, Germiston 100.00 eur –377 0
Misr Freight sarl Egypt, Cairo 100.00 eur 348 8
Sherkate Haml-oNaghl Sarie dhl Kish Iran, Tehran 100.00 eur –1 0
snas Lebanon sarl7b) Lebanon, Beirut 45.00 eur 703 255
snas Trading and Contracting 6) Saudi Arabia, Riyadh 0.00 eur 0 0
ssa Regional Services (Pty) Ltd. South Africa, Johannesburg 100.00 eur 1,252 52
Trans Care Fashion sarl (Morocco) 5) Morocco, Casablanca 100.00 eur – 535 0
Ukhozi Logistics (Pty) Ltd. South Africa, Boksburg 100.00 eur 116 0
Uniauto-Organizacoes Technicas e Industriasis sarl 5) Angola, Luanda 98.93 eur 15 0

Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009. 3) Amounts from 2008. 4) Data not available. 5) Dormant. 6) Inclusion in accordance with sic 12. 7a) Inclusion in accordance with ias 27.13 (a). 7b) Inclusion in accordance with ias 27.13 (b – d). 8) In liquidation. 9) Local gaap. 10) Voting rights. 11) Company is included in group fi nancial statements of Deutsche Postbank ag. 12) Foundation in 2010.

Affi liated companies not included in the consolidated fi nancial statements

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
Europe
Adamscott Limited 3), 8) United Kingdom, Southampton 100.00 eur 68,225 5,339
Alistair McIntosh Trustee Company Limited 5), 9) United Kingdom, London 100.00 gbp 0
Arbuckle, Smith & Company Limited 9) United Kingdom, Glasgow 100.00 gbp 5,298 0
Arbuckle, Smith Investments Limited 5), 9) United Kingdom, Glasgow 100.00 gbp 651
asg Leasing hb 9) Sweden, Stockholm 100.00 sek 5 0
Bernard Brook Transport (Elland) Limited 2), 9) United Kingdom, Bracknell 100.00 gbp 887 0
Beteiligungsgesellschaft Privatstraße gvz Eifeltor gbr 4) Germany, Grafschaft-Holzweiler 53.54 eur
Calayan Cargo International (bvi) Ltd.4), 5) United Kingdom, Tortola 100.00 gbp
Cassin Partners Ltd.4), 5) Ireland, Dublin 100.00 eur
Danzas Logistics Limited 4), 5) United Kingdom, Staines 100.00 gbp
degemolto Grundstücksverwaltungsgesellschaft
mbH & Co. Immobilien-Vermietungs kg 2), 9)
Germany, Meinerzhagen 100.00 eur 16 32
Deutsche Post Grundstücks-Vermietungsgesellschaft
beta mbH 2), 9)
Germany, Bonn 100.00 eur 17 0
Deutsche Post Immobilienentwicklung Grundstücks
gesellschaft mbH & Co. Objekt Weißenhorn kg 4)
Germany, Bonn 100.00 eur
Deutsche Post Pensionsfonds AG 2), 9) Germany, Bonn 99.98 eur 3,420 0
Deutsche Post Pensions-Treuhand GmbH & Co. kg 2), 9) Germany, Bonn 99.98 eur 10 0
dhl Employee Benefi t Fund asbl / vzw 2), 9) Belgium, Diegem 100.00 eur –240 0
dhl Exel Supply Chain Limited 4), 5) United Kingdom, Bracknell 100.00 gbp
dhl Pensions Investment Fund Limited 4), 5) United Kingdom, Bedford 100.00 gbp
dhl Systems Limited 3), 9) United Kingdom, Bracknell 100.00 gbp 0 0
dhl Trustees Limited 4), 5) United Kingdom, Bedford 74.00 gbp
dhl uk Pension Trustees Limited 5), 9) United Kingdom, Hounslow 100.00 gbp 0
dmw-Expo 3), 9) Russia, Moscow 66.00 rub 1,800 430
Elan International (Ireland) Ltd.4), 5) Ireland, Dublin 100.00 eur
Excel Logistics Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Exel (Northern Ireland) Limited 5), 9) United Kingdom, Mallusk 100.00 gbp 511
Exel Express Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Exel Holdings (Russia) Limited 5), 9) United Kingdom, Bracknell 100.00 gbp –3
Exel International Holdings Limited 2), 8) United Kingdom, Bedford 100.00 gbp 258,564 1,600
Exel Logistics (Ireland) Limited 8) Ireland, Dublin 100.00 gbp
Exel Nominee No 2 Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Exel Overseas Finance 2), 8) United Kingdom, Bedford 100.00 eur 343,765 15,666
Exel Sand and Ballast Company Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 189
Exel Secretarial Services Limited 4), 5) United Kingdom, Bracknell 100.00 gbp
Exel Share Scheme Trustees Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Exel Taskforce Limited 5), 9) United Kingdom, Bracknell 100.00 gbp – 48
Fashionfl ow Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
forum gelb GmbH 9) Germany, Bonn 100.00 eur 25 2
Higgs Air España s. a.8) Spain, Barcelona 100.00 eur
Hi-Tech Logistics Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 639
Industrial & Marine Engineering Co of Nigeria Limited 4) United Kingdom, London 100.00 gbp
it4logistics ag 2), 9) Germany, Potsdam 75.10 eur 366 121
kxc (exel) gp investment limited 5), 9) United Kingdom, Bracknell 100.00 gbp 15
Mail Service GmbH Hannover 9) Germany, Hanover 100.00 eur 25 – 9
Mail Service GmbH Köln 9) Germany, Cologne 100.00 eur 25 –10
McGregor Air Charter Limited 3), 8) United Kingdom, Southampton 100.00 eur 61,816 4,222
Mercury Airfreight Holdings Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 500
Mexicoblade Limited 5), 9) United Kingdom, London 100.00 gbp –2
Millsdale 3), 8) United Kingdom, Southampton 100.00 eur 4,219 250
msas Global Logistics Limited 2), 8) United Kingdom, Bracknell 100.00 eur 63,790 4,290
msas Project Services 3), 8) United Kingdom, Bracknell 100.00 eur 15,560 1,109
Neptune Logistics Ltd. 8) Ireland, Dublin 100.00 eur
Newsround International Airfreight Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 526
nfc International Limited 3), 8) United Kingdom, Bracknell 100.00 eur 257,122 0
nfc Investments Limited 9) United Kingdom, Bracknell 100.00 gbp 1 0
Ocean (bfl) Limited 3), 8) United Kingdom, Bracknell 100.00 eur 1 0
Ocean (Shetland) Limited 2), 8) United Kingdom, Glasgow 100.00 eur 195 0
Ocean Group (Ireland) Ltd. 2), 8) Ireland, Dublin 100.00 eur 3,321 0
Ocean Group Share Scheme Trustee Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Ocean Transport & Trading Limited 2), 8) United Kingdom, Bracknell 100.00 eur 601,233 20,275
Oceanair International Limited 3), 8) United Kingdom, Bracknell 100.00 eur 57,819 4,569
Outrack Credit Ireland Ltd.4), 5) Ireland, Dublin 100.00 eur
Power Europe Development No. 2 Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Print to Post Limited 5), 9) United Kingdom, London 100.00 gbp 11
Siegfried Vögele Institut (svi) – Internationale
Gesellschaft für Dialogmarketing mbH 9)
Germany, Königstein 100.00 eur 50 20
Tankclean (Ireland) Ltd.8) Ireland, Dublin 100.00 eur
Tankfreight Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 2
The Stationery Offi ce Pension Trustees Limited 5), 9) United Kingdom, London 100.00 gbp 0
The Stationery Offi ce Trustees Limited 5), 9) United Kingdom, London 100.00 gbp 0
Tibbett & Britten (n. i.) Limited 5), 9) United Kingdom, Ballyclare 99.00 gbp – 5
Tibbett & Britten (usa) Limited 2), 8) United Kingdom, Bracknell 100.00 eur 0 0
Tibbett & Britten Applied Limited 9) United Kingdom, Bracknell 100.00 gbp 1 –72
Tibbett & Britten Automotive Assets Limited 9) United Kingdom, Bracknell 100.00 gbp 0 0
Tibbett & Britten Consumer Group Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Tibbett & Britten Consumer Limited 9) United Kingdom, Bracknell 100.00 gbp 10 0
Tibbett & Britten Dairy Logistics Sp. z o. o.9) Poland, Warsaw 100.00 pln 50 0
Tibbett & Britten Finance (uk) Limited 3), 8) United Kingdom, Bracknell 100.00 eur 10,955 0
Tibbett & Britten Group Iberia Limited 8) United Kingdom, Bracknell 100.00 gbp
Tibbett & Britten Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 0
Tibbett & Britten Pension Trust Limited 9) United Kingdom, Bracknell 100.00 gbp 0 0
Tibbett & Britten Quest Trustees Limited 9) United Kingdom, Bracknell 100.00 gbp 0 0
Track One Logistics Limited 5), 9) United Kingdom, Bracknell 100.00 gbp 92
Transcare Gulf Logistics International Limited 4), 5) United Kingdom, Bedford 50.00 gbp
Trucks and Child Safety Limited 5), 9) United Kingdom, Bedford 100.00 gbp 100

Reported ifrs data before profi t transfer

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
UNITRANS Deutschland Gesellschaft für Termin-
verkehre mbH 4)
Germany, Düsseldorf 65.38 EUR
Van Gend & Loos — Euro Express NV 9) Belgium, Ternat 100.00 EUR $-206$ $\mathbf{1}$
Williams Lea (us Acquisitions) Limited 3), 9 United Kingdom, London 100.00 GBP 1 $\mathbf{0}$
Williams Lea Group Quest Trustees Limited s), 9 United Kingdom, London 100.00 GBP 0
Williams Lea International Limited 5), 9) United Kingdom, London 100.00 GBP 0
Americas
Axis Logistics Inc. 9) Canada, Toronto 100.00 CAD 3 0
Deutsche Post World Net usa Inc.4) usa, Washington 100.00 USD
DHL Consumer Services sc México 2), 9) Mexico, Tepotzotlán 100.00 MXP $-5,186$ 6,704
DHL Express (Belize) Limited 2), 9) Belize, Belize City 100.00 USD 20 0
DHL Global Forwarding (Brazil) Logistics Ltda.4) Brazil, São Paulo 100.00 BRL
DHL Holdings N.V. 8) Dutch Antilles, Willemstad 100.00 ANG
DHL International (Antigua) Ltd. 4), 5) Antigua and Barbuda, St. Johns 100.00 USD
DHL Servicios, S.A. de C.V. 2), 9) Mexico, Mexico City 100.00 MXP $-251$ 39
DHL St. Lucia Ltd. 4), 5) St. Lucia, Castries 100.00 XCD
Exel Dedicated Inc. 12 Canada, Mississauga 100.00 CAD
Hyperion Properties Inc. 4) USA, Westerville 100.00 USD
Inversiones 3340, C.A. 4) Venezuela, Caracas 49.00 VEF
Power Packaging (Geneva), LLC 4) USA, Westerville 100.00 USD
Power Packaging, Inc. 4) USA, Westerville 100.00 USD
Radix Group International, Inc. 4) usa, Miami 100.00 USD
Safe Way Argentina s.A. 9) Argentina, Buenos Aires 99.97 EUR 34 0
Skyhawk Transport Ltd. 9) Canada, Mississauga 100.00 CAD 35,000 0
USC Distribution Services LLC 4) usa, Westerville 100.00 USD
Asia Pacific
Concorde Air Logistics Ltd. 2), 9) India, Mumbai 99.54 INR 43,610 3,096
онг China Limited 8) China, Kowloon Bay 100.00 USD 0 0
DHL Customs Brokerage Corp. 2), 9) Philippines, Pasay City 100.00 PHP 1,167 35
Exel Logistics Delbros Philippines Inc. 5), 8) Philippines, Manila 60.00 PHP
Exel Logistics Services (M) Sdn. Bhd. 5), 8) Malaysia, Shah Alam 100.00 PHP
Skyline Air Logistics Ltd. 2), 9 India, Mumbai 99.99 INR 36,797 12,498
Tibbett & Britten Kontena Nasional Sdn. Bhd. 5), 8] Malaysia, Darul Ehsan 60.00 MYR
Watthanothai Company Ltd. 9) Thailand, Bangkok 49.00 THB 1,325 $-21$
Yamato Dialog & Media Co. Ltd. 2), 9 Japan, Tokyo 49.00 JPY 629,076 3,477
Other regions
Blue Funnel Angola Ltda. 5), 9) Angola, Luanda 99.99 USD $-61$ $\overline{\phantom{0}}$
Danzas AEI (private) Ltd.4), 5) Kenya, Nairobi 100.00 KES
Danzas AEI (Private) Ltd. 4), 5) Zimbabwe, Harare 100.00 EUR
Danzas AEI Intercontinental LTD 8) Malawi, Blantyre 100.00 MWK
Danzas Intercontinental Pte. Ltd. 2), 9) Mauritius, Port Louis 40.00 USD -56 $-8$
рнг Air Freight Forwarder (Egypt) wгг 8) Egypt, Cairo 99.90 EGP
онг Danzas Air & Ocean (Kenya) Ltd. 8) Kenya, Nairobi 100.00 KES
Elder Dempster Ltda. 5), 9) Angola, Luanda 99.99 USD -61
Exel Domestic Distribution (Pty) Ltd. 8) South Africa, Boksburg 100.00 ZAR
Exel Contract Logistics (SA) (Pty) Ltd. 8) South Africa, Elandsfontein 100.00 ZAR
Fashion Logistics (Pty) Ltd. 8) South Africa, Germiston 100.00 ZAR
Palmer Womersley Distributors (Pty) Ltd. 8) South Africa, Germiston 100.00 ZAR
Storecare (Pty) Ltd. 8) South Africa, Germiston 100.00 ZAR
Synergistic Alliance Investments (Pty) Ltd. 5), 9 South Africa, Germiston 100.00 ZAR $-3,341$
Tibbett & Britten Egypt Ltd. 8) Egypt, Cairo 50.00 EGP

Reported ifrs data before profi t transfer

Joint ventures (proportionate consolidation)

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Europe
AeroLogic GmbH Germany, Leipzig 50.00 eur 18,494 7,814
Danzas dv llc Russia, Yuzhno-Sakhalinsk 50.00 eur 310 – 4
Americas
ec Logistica s. a. Argentina, Buenos Aires 51.00 eur 217 146
ev Logistics Canada, Vancouver 50.00 eur 1,083 1,877
LifeConEx llc usa, Plantation 50.00 eur –1,389 –180
Asia Pacific
Express Couriers Limited 1) New Zealand, Wellington 50.00 eur 86,252 9,002
Roadstar Transport Limited 1) New Zealand, Wellington 50.00 eur
Parcel Direct Group Pty. Limited 1) Australia, Mascot 50.00 eur – 568 –23,198
Couriers Please Pty. Ltd.1) Australia, Pymble 50.00 eur
Express Couriers Australia (sub 1) Pty. Limited 1) Australia, Mascot 50.00 eur
Hills Parcel Direct Pty. Limited 1) Australia, Pymble 50.00 eur
Northern Kope Parcel Express (sa) Pty. Limited 1) Australia, Pymble 50.00 eur
Northern Kope Parcel Express Pty. Ltd.1) Australia, Pymble 50.00 eur
Parcel Direct Australia Pty. Limited 1) Australia, Pymble 50.00 eur
Parcel Overnight Direct Pty. Ltd.1) Australia, Pymble 50.00 eur
Other regions
Bahwan Exel llc Oman, Muscat 49.00 eur 666 6,010
Exel Saudia llc Saudi Arabia, Al Khobar 50.00 eur 6,213 2,910

Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009. 3) Amounts from 2008. 4) Data not available. 5) Dormant. 6) Inclusion in accordance with sic 12. 7a) Inclusion in accordance with ias 27.13 (a). 7b) Inclusion in accordance with ias 27.13 (b – d). 8) In liquidation. 9) Local gaap. 10) Voting rights. 11) Company is included in group fi nancial statements of Deutsche Postbank ag. 12) Foundation in 2010.

Associated companies (accounting treatment in the consolidated fi nancial statements using the equity method)

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
Europe
Betriebs-Center für Banken ag 11) Germany, Frankfurt am Main 39.50 eur 322,502 40,273
Betriebs-Center für Banken Processing GmbH 11) Germany, Frankfurt am Main 39.50 eur 4,521 1,289
bhw – Gesellschaft für Wohnungswirtschaft mbH 11) Germany, Hameln 39.50 eur 967,039 – 5,895
bhw – Gesellschaft für Wohnungswirtschaft
mbH & Co. Immobilienverwaltungs kg 11)
Germany, Hameln 39.50 eur 92,878 4,380
bhw Bausparkasse ag 11) Germany, Hameln 39.50 eur 1,445,806 8,041
bhw Gesellschaft für Vorsorge mbH 11) Germany, Hameln 39.50 eur 237,982 1,278
bhw Holding Aktiengesellschaft 11) Germany, Berlin 39.50 eur 815,642 9,744
bhw Immobilien GmbH 11) Germany, Hameln 39.50 eur 3,196 721
Cargo Center Sweden ab 9) Sweden, Stockholm 50.00 sek 17,830 147,097
Deutsche Postbank ag 2), 9) Germany, Bonn 39.50 eur 1,650,646 – 491,630
Deutsche Postbank Finance Center Objekt sarl 11) Luxembourg, Munsbach 39.50 eur 2,226 – 55
Deutsche Postbank Financial Services GmbH 11) Germany, Frankfurt am Main 39.50 eur 5,385 580
Deutsche Postbank International s. a. 11) Luxembourg, Munsbach 39.50 eur 970,171 99,036
Deutsche Postbank Vermögens-Management s. a. 11) Luxembourg, Munsbach 39.50 eur 31,745 11,325
dpbi Immobilien KGaA 11) Luxembourg, Munsbach 39.50 eur 348 120
dsl Portfolio GmbH & Co. kg 11) Germany, Bonn 39.50 eur 14,045 462
dsl Holding Aktiengesellschaft 11) Germany, Bonn 39.50 eur 57,437 395
dsl Portfolio Verwaltungs GmbH 11) Germany, Bonn 39.50 eur 27 0
Merkur i sicav - fis 11) Luxembourg, Luxembourg 39.50 eur 2,647,287 180,118

Reported ifrs data before profi t transfer

Associated companies (accounting treatment in the consolidated fi nancial statements using the equity method)

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Merkur ii sicav - fis 11) Luxembourg, Luxembourg 39.50 eur 100,848 –10
pb Factoring GmbH 11) Germany, Bonn 39.50 eur 17,440 879
pb Firmenkunden ag 11) Germany, Bonn 39.50 eur 2,084 61
pb Spezial-Investmentaktiengesellschaft
mit Teilgesellschaftsvermögen 11)
Germany, Frankfurt am Main 38.35 eur 5,370,264 299,646
Postbank Beteiligungen GmbH 11) Germany, Bonn 39.50 eur 310,325 0
Postbank Direkt GmbH 11) Germany, Bonn 39.50 eur 22,079 1,019
Postbank Filial GmbH 11) Germany, Bonn 39.50 eur 22 –3
Postbank Filialvertrieb ag 11) Germany, Bonn 39.50 eur – 6,681 – 5,835
Postbank Finanzberatung ag 11) Germany, Hameln 39.50 eur 83,324 –12,280
Postbank Immobilien und Baumanagement GmbH 11) Germany, Bonn 39.50 eur 18,874 0
Postbank Immobilien und Baumanagement
GmbH & Co. Objekt Leipzig kg 11)
Germany, Bonn 35.55 eur 321 3,915
Postbank Leasing GmbH 11) Germany, Bonn 39.50 eur 5,264 153
Postbank Support GmbH 11) Germany, Cologne 39.50 eur 840 90
Postbank Systems ag 11) Germany, Bonn 39.50 eur 174,845 12,798
Postbank Versicherungsvermittlung GmbH 11) Germany, Bonn 39.50 eur 25 0
Unipost Servicios Generales s. l.1) Spain, Barcelona 37.69 eur 18,549 390
Unipost s. a. 1) Spain, Barcelona 37.69 eur
Suresa Cit., s. l. 1) Spain, L'Hospitalet de Llobregat 37.69 eur
vöb-zvd Bank für Zahlungsverkehrsdienstleistungen
GmbH 11)
Germany, Bonn 29.62 eur 12,962 4,039
Americas
Deutsche Postbank Funding llc i 11) usa, Wilmington 39.50 eur 25 0
Deutsche Postbank Funding llc ii 11) usa, Wilmington 39.50 eur 4 – 4
Deutsche Postbank Funding llc iii 11) usa, Wilmington 39.50 eur 36 7
Deutsche Postbank Funding llc iv 11) usa, Wilmington 39.50 eur 87 20
Deutsche Postbank Funding Trust I 11) usa, Wilmington 39.50 eur 1 0
Deutsche Postbank Funding Trust ii 11) usa, Wilmington 39.50 eur 1 0
Deutsche Postbank Funding Trust iii 11) usa, Wilmington 39.50 eur 1 0
Deutsche Postbank Funding Trust iv 11) usa, Wilmington 39.50 eur 60 3
pb (usa) Holdings, Inc.1), 11) usa, Wilmington 39.50 eur 850,727 87,131
Miami mei, llc 1), 11) usa, Dover 39.50 eur
pb Capital Corporation 1), 11) usa, Wilmington 39.50 eur
pb Finance (Delaware), Inc.1), 11) usa, Wilmington 39.50 eur
pb Hollywood i Hollywood Station, llc 1), 11) usa, Dover 39.50 eur
pb Hollywood ii Lofts llc 1), 11) usa, Dover 39.50 eur
pbc Carnegie llc 1), 11) usa, Wilmington 39.50 eur
pb Realty Corporation 1), 11) usa, New York 39.50 eur
pmg Collins, llc 1), 11) usa, Tallahassee 39.50 eur
Asia Pacific
Air Hong Kong Ltd.9) China, Hong Kong 40.00 hkd 350,580 433,237
Deutsche Postbank Home Finance Ltd.11) India, New Delhi 39.50 eur 95,182 13,076
Tasman Cargo Airlines Pty. Limited 2), 9) Australia, Mascot 48.98 aud 5,822 217
Other regions
Danzas aei Emirates lcc United Arab Emirates (uae), Dubai 42.50 aed 208,644 41,018

Reported ifrs data before profi t transfer

Other disclosures

Uncon solidated joint ventures

Name Headquarters Group
equity share %
Currency Equity
thousands
Net income
thousands
Europe
Aerologic Management GmbH 3), 8) Germany, Frankfurt am Main 50.00 eur 182 –11
malto Grundstücks-Verwaltungsgesellschaft
mbH & Co. kg 4), 10)
Germany, Grünwald 50.00 eur

Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009. 3) Amounts from 2008. 4) Data not available. 5) Dormant. 6) Inclusion in accordance with sic 12. 7a) Inclusion in accordance with ias 27.13 (a). 7b) Inclusion in accordance with ias 27.13 (b – d). 8) In liquidation. 9) Local gaap. 10) Voting rights. 11) Company is included in group fi nancial statements of Deutsche Postbank ag. 12) Foundation in 2010.

Unconsolidated associated companies

Group Equity Net income
Name Headquarters equity share % Currency thousands thousands
Europe
Airmail Center Frankfurt GmbH 2), 9) Germany, Frankfurt am Main 20.00 eur 2,051 –192
Automotive Logistics (uk) Limited 8) United Kingdom, Ipswich 50.00 gbp
Balsa Grundstücksverwaltungs sarl & Co.
Vermietungs kg 4)
Germany, Mainz 24.01 eur
Bike-Logistik GmbH Gesellschaft für Zweiradtrans
porte 2), 9) Germany, Nuremberg 25.00 eur 53 3
dcm GmbH & Co Vermögensaufbau Fonds 2 kg 4) Germany, Munich 23.81 eur
Deutsche Fonds Management GmbH & Co. dcm
Renditefonds 18 kg 4)
Germany, Munich 24.94 eur
Diorit Grundstücksverwaltungsgesellschaft
mbH & Co. Vermietungs kg 4), 10)
Germany, Mainz 24.01 eur
European epc Competence Center GmbH 9) Germany, Cologne 30.00 eur 206 33
expo Logistik ood 3), 9) Bulgaria, Sofi a 50.00 bgn 5 40
Expo-Dan 2), 9) Ukraine, Kiev 50.00 uah 680 – 493
Expo Sped Sp. z o. o.2), 9) Poland, Warsaw 50.00 pln 276 54
Gardermoen Perishable Center as 2), 9) Norway, Gardermoen 33.33 nok 7,884 4,584
Jurte Grundstücksverwaltungsgesellschaft
mbH & Co. Vermietungs kg 4), 10)
Germany, Mainz 24.00 eur
Maxser Holding b. v.4) Netherlands, Maastricht 30.00 eur
profresh Systemlogistik GmbH 4) Germany, Hamburg 33.33 eur
Americas
bits Limited 4), 9) Bermuda, Hamilton 40.00 bmd – 984
Consimex s. a. 4) Colombia, Medellin 29.24 cop
dhl International (Cayman) Ltd. 4), 9) Cayman Islands, George Town 40.00 kyd – 960
Wilmington Commerce Park Partnership 9) usa, Westerwille 50.00 usd 506 – 5,332
Other regions
Danzas aei Intercontinental (Mauritius) Ltd.8) Mauritius, Port Louis 35.00 mur
dhl Yemen Company Limited (Express Courier) 2), 9) Yemen, Sanaa 49.00 eur 409 –27
Drakensberg Logistics (Pty) Ltd.3), 9) South Africa, Germiston 50.00 tar 7,399 3,300

Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009. 3) Amounts from 2008. 4) Data not available. 5) Dormant. 6) Inclusion in accordance with sic 12. 7a) Inclusion in accordance with ias 27.13 (a). 7b) Inclusion in accordance with ias 27.13 (b – d). 8) In liquidation. 9) Local gaap. 10) Voting rights. 11) Company is included in group fi nancial statements of Deutsche Postbank ag. 12) Foundation in 2010.

Other equity investments in large companies

Name Headquarters Group
equity share %
Currency Equity
thousands
Net incomce
thousands
Asia Pacific
Sinotrans Ltd.1), 2) China, Beijing 5.59 rmb 10,704,331 554,149
Reported ifrs data before profi t transfer

1) Only subgroup data available. 2) Amounts from 2009.

RESPONSIBILITY STATEMENT

To the best of our knowledge, and in accordance with the applicable accounting principles, the consolidated fi nancial statements give a true and fair view of the assets, liabilities, fi nancial position and profi t or loss of the Group, and the management report of the Group includes a fair review of the development and performance of the business and the position of the Group, together with a description of the material opportunities and risks associated with the expected development of the Group.

Bonn, 18 February 2011 Deutsche Post AG Th e Board of Management

Dr Frank Appel Ken Allen

Jürgen Gerdes Walter Scheurle

Bruce Edwards Lawrence Rosen

Hermann Ude

AUDITOR'S REPORT

We audited the consolidated fi nancial statements prepared by Deutsche Post AG, Bonn, comprising the income statement and the statement of comprehensive income, the balance sheet, the cash fl ow statement, the statement of changes in equity and the notes to the consolidated fi nancial statements, together with the group management report for the business year from 1 January to 31 December 2010. Th e preparation of the consolidated fi nancial statements and the group management report in accordance with IFRS s, as adopted by the EU, and the additional requirements of German commercial law pursuant to Section 315 a (1) Handels gesetzbuch (HGB; German Commercial Code) are the responsibility of the parent Company's Board of Management. Our responsibility is to express an opinion on the consolidated fi nancial statements and on the group management report based on our audit.

We conducted our audit of the consolidated fi nancial statements in accordance with Section 317 HGB and German generally accepted standards for the audit of fi nancial statements promulgated by the Institut der Wirtschaft sprüfer (IDW; Institute of Public Auditors in Germany), and additionally observed the Inter national Standards on Auditing (ISA). Th ose standards require that we plan and perform the audit such that misstatements materially aff ecting the presentation of the net assets, fi nancial position and results of operations in the consolidated fi nancial statements in accordance with the applicable fi nancial reporting framework and in the group management report are detected with reasonable assurance. Knowledge of the business activities and the economic and legal environment of the Group and expectations as to possible misstatements are taken into account in the determination of audit procedures. Th e eff ectiveness of the accounting-related internal control system and evidence supporting the disclosures in the consolidated fi nancial statements and the group management report are examined primarily on a test basis within the framework of the audit. Th e audit includes assessing the annual fi nancial statements of those entities included in consolidation, the determination of the entities to be included in consolidation, the accounting and consolidation principles used and signifi cant estimates made by the Company's Board of Management as well as evaluating the overall presentation of the consolidated fi nancial statements and the group management report. We believe that our audit provides a reasonable basis for our opinion.

Our audit has not led to any reservations.

In our opinion based on the fi ndings of our audit, the consolidated fi nancial statements comply with the IFRS s as adopted by the EU and the additional requirements of German commercial law pursuant to Section 315 a (1) HGB and give a true and fair view of the net assets, fi nancial position and results of operations of the Group in accordance with these requirements. Th e group management report is consistent with the consolidated fi nancial statements and as a whole provides a suitable view of the Group's position and suitably presents the opportunities and risks of future development.

Düsseldorf, 18 February 2011

PricewaterhouseCoopers Aktiengesellschaft Wirtschaft sprüfungsgesellschaft

Klaus-Dieter Ruske Dietmar Prümm Wirtschaft sprüfer Wirtschaft sprüfer

(German Public Auditor) (German Public Auditor)

GOGREEN letter GOGREEN parcel

GOGREEN YOUR CHOICE. BECAUSE INNOVATORS ARE VITAL FOR SUSTAINABILITY.

Deutsche Post dhl was the first logistics company to introduce a carbon neutral shipping service for both consumers and business customers: Gogreen. The carbon dioxide emissions generated during letter, parcel, express and freight transport are measured and offset with carbon credits from climate protection projects. This service is already available in more than 30 countries and includes mail, parcel and express products as well as our freight forwarding business. We are striving to improve our carbon efficiency by 30% over 2007 levels by the year 2020 so that we minimise the impact of our business on the environment.

INDEX 231
GLOSSARY 232
GRAPHS AND TABLES 233
CONTACTS 234
MULTI-YEAR REVIEW IV
EVENTS VI

INDEX

A

Advertising mail 54 f.
Air freight 21, 30, 62 ff., 103 f., 108
Annual General Meeting
23 ff., 39, 115 ff., 124, 127 f., 134 f., 172
Articles of Association 23 ff., 134
Auditor's report 116, 228
Authorised capital 24, 172

B

Balance sheet 48, 141, 156 f., 166 ff.

Board of Management
16 f., 22 ff., 37, 39, 88, 99, 113 ff., 118 ff., 122, 124 ff., 128 f.,
154, 201 ff., 228
Board of Management remuneration 114, 128 ff., 205
Bonds 42, 44, 181 f.
Brands 22, 85 ff., 103, 150, 158, 166

C

Capital expenditure 40, 45 ff., 110, 159
Cash fl ow 40 f., 47 f., 50, 109, 142, 184 ff., 187 ff., 192 f.
Cash fl ow statement 47, 142, 149, 184 ff.
Change in control 26, 130 f.
Consolidated net profi t 37, 39, 139, 140, 143, 165
Consolidated revenue 38, 145
Contingent capital 24 f., 172
Continuing operations 37 ff., 139, 158, 165
Contract logistics 21, 30, 38, 66 ff., 108, 145, 159
Corporate governance 22, 26, 111 ff., 124 ff., 206
Cost of capital 32, 167
Credit lines 42, 186
Credit rating 32, 40 f., 43, 109

D

Declaration of Conformity 114 f., 124, 206 Dialogue Marketing 22, 50, 52, 54 f., 85, 159 Discontinued operations 39, 146, 154, 158 f., 165 Dividend 34, 37, 39, 116, 165, 174

E

Earnings per share 34, 37, 39, 139, 165
ebit after asset charge 32 f., 128
e-Postbrief 21 f., 31, 38, 45, 51 f., 86, 91, 96, 102, 107, 114
Equity ratio 49, 173
express
21 f., 38, 45 f., 50, 57 ff., 65, 70 f., 94, 102 f., 110, 158 f.

F Finance strategy 36, 40 ff., 114 First Choice 74, 83 f., 95, 100, 103, 105 Free fl oat 36, 172 Freight 22, 46, 50, 63, 65, 85, 104, 110, 159 Freight forwarding business 63, 65, 84, 108

G

Global Business Services 21 f., 95, 159
Global economy 27 f., 56, 60, 88, 106, 109
Global Forwarding 15, 40, 50, 61 ff., 94, 96, 145, 189
global forwarding, freight
21 f., 46, 50, 62 ff., 70 f., 85, 95, 103 f., 110, 159
Global Mail 22, 50, 53, 56, 85, 159
GoGreen 57, 75 ff., 83, 97, 100, 124
GoHelp 77 f., 100, 124
GoTeach 78, 100, 124
Guarantees 40

I

L

Illness rate 72
Income statement 139, 161 ff.
Investments 40, 44, 45 ff., 95, 109, 110, 127, 185
Letters of comfort 40, 43
Liquidity management 42, 186
Living responsibility 75

M

mail 21 f., 38, 45, 50, 51 ff., 70 f., 101 f., 109 f., 158 f.
Mail Communication 22, 50, 51, 54, 85, 159
Mandates 114, 122 f.
Market shares 51 ff., 58 f., 62 f., 67, 108
Market volumes 30

N

Net asset base 32 f.
Net debt 49, 173
Net gearing 49, 173
Net interest cover 49
Non-recurring items 33, 39, 56, 61, 65, 69, 109

O

Ocean freight 21, 30, 62 ff., 103 f., 108
Oil price 28, 38, 107
Operating cash fl ow 40 f., 47, 50, 56, 61, 65, 69
Opportunities 88 ff., 113
Outlook 88 ff.

P

Parcel Germany 22, 50, 53, 55, 85, 101, 107, 159
Pension Service 22, 50, 51, 85, 159
Press Services 22, 50, 52, 55, 85, 107, 159

Q

Quality 57, 82 ff., 93, 101 ff.

R

Rating 32, 40 f., 43, 79, 109
Regulation 31, 92 f., 200 f.
Responsibility statement 228
Retail outlets 22, 46, 50, 53, 55, 83, 101, 110, 159
Return on sales 37, 50, 56
Revenue
37, 38, 50, 54 ff., 60 f., 63 ff., 68, 109, 139, 145, 158
Risk management 88 ff., 115, 186, 188 f.
Road transport 30, 63, 65, 108

S

Segment reporting 37 f., 54, 68, 158 ff.
Share capital 23 ff., 172, 202, 205
Shareholder structure 36
Shareholdings 144 f., 152, 157, 163, 196 ff.
Share price 35
Staff costs 38, 70, 139, 154, 161, 180, 185
Strategy 2015 31, 70, 75, 86, 99 ff., 114, 116
Supervisory Board 23 ff., 113 ff., 117, 123, 134 ff., 204 ff.
Supervisory Board committees 114 f., 117, 127
Supervisory Board remuneration 134 ff., 205
supply chain
21 f., 38, 46 f., 50, 66 ff., 84 f., 95, 105, 108, 110, 159

T

Trade volumes 29 f. Training 72 f.

W

wacc 32, 41
Williams Lea
22, 38, 46 f., 50, 52, 54, 66 ff., 85, 108, 159, 206
Working capital 32, 47, 56, 65, 69, 80, 185

GLOSSARY

Aftermarket logistics

Logistics services for manufacturer exchanges, returns and repairs.

Business process outsourcing

Outsourcing specifi c business functions to a thirdparty service provider.

Business-to-business

The exchange of goods, services and information between businesses.

Clinical trial

Time-critical samples (tissue, blood) are transported during the clinical test phase of a new drug.

Container

Large, standardised, lockable storage unit with a volume of more than three cubic metres and a holding capacity of more than five tonnes used to transport a variety of goods.

Contract logistics

Complex logistics and logistics-related services along the value chain that are performed by a contract logistics service provider. Services are tailored to a particular industry or customer and are generally based on long-term contracts.

Cross-border mail (outbound)

All outbound international mail.

Customs brokerage

A service that involves the clearing of goods through customs for importers and exporters, which includes the preparation and/or (electronic) submission of documents as well as the calculation of taxes, duties and excises on behalf of the customer.

Day Defi nite

Delivery of shipments on a specifi ed day.

Dialogue marketing

Market-orientated activities that apply direct communications to selectively reach target groups using a personal, individualised approach.

dhl Solutions & Innovations (dsi)

New unit that brings together the Group's existing innovation drivers, develops innovative solutions and promotes cross-divisional co-operation.

e-Postbrief

A means of secure and reliable online communication that can be delivered both electronically and by traditional mail.

eu Postal Directive

Legal framework for the postal markets in the member states of the European Union.

Exclusive licence

In accordance with the German postal act, Deutsche Post ag had the exclusive licence until the end of 2007 to commercially transport certain items. The exclusive licence expired with effect from 1 January 2008.

Federal Network Agency (Bundesnetzagentur)

German national regulator for electricity, gas, telecommunications, post and railway.

First Choice

Group-wide programme aimed at improving service quality and enhancing customer focus.

Full container load

The container is completely loaded by the sender and handed over to the freight carrier.

Full truckload

Complete capacity of truck is utilised from sender to receiver.

Gateway

Collection point for goods intended for export and for further distribution of goods upon import; customs clearance point.

Global Customer Solutions (gcs)

Customer relationship management organisation for the Group's largest and most important global clients.

Hub

Collection centre for the transhipment and consolidation of fl ows of goods.

Inbound logistics

Supply of manufacturing and assembly locations.

Inbound-to-manufacturing

The procurement of goods and their transport from the place of origin/manufacture to the production line.

Intermodal transport

Transport chain combining different modes of transport, often road and rail.

Lead logistics provider

A logistics service provider who assumes the organisation of all or key logistics processes for the customer.

Less than container load

Loads that will not fi ll a container and are consolidated for ocean transport.

Less than truckload

Shipment weighing approximately three tonnes that is smaller than a full truckload and consolidated with other senders' and/or receivers' shipments into one load for transport.

Packstation

Parcel machine where parcels and small packages can be deposited and collected around the clock.

Paketbox

Parcel box for franked parcels and small packages (maximum dimensions: 50 × 40 × 30 cm).

Partner outlets

Postal retail outlets operated primarily by partners in the retail sector who offer postal services in addition to their core businesses.

Part truckload

Shipment that does not constitute a full truckload but is transported from point of departure to destination without transhipment.

Postal act (Postgesetz)

The purpose of the German postal act, which took effect on 1 January 1998, is to promote postal competition through regulation and ensure the nationwide provision of appropriate and suffi cient postal services. It includes regulations on licensing, price control and the universal service.

Preferred periodical

A press product of which more than 30% consists of journalistic reporting.

Price-cap procedure

Procedure whereby the German Federal Network Agency approves prices for certain mail products. The agency approves prices on the basis of parameters it stipulates in advance, which set the average changes in these prices within baskets of services defi ned by the agency.

Repair and return

Goods are picked up from end users at different addresses, transported to the pre-determined repair company, collected after repair and returned to the end user.

Same Day

Delivery within 24 hours of order placement.

Standard letter

Letter measuring a maximum of 235 × 125 × 5 mm and weighing up to 20g.

Standard periodical

A press product of which no more than 30 % consists of journalistic reporting.

Supply chain

A series of connected resources and processes from sourcing materials to delivering goods to consumers.

Targeting

Target-specifi c advertising on websites aimed at achieving the highest possible advertising effectiveness.

Transported Asset Protection Association (tapa)

A forum that unites manufacturers, logistics providers, freight carriers, law enforcement authorities and other stakeholders with the common aim of reducing losses from international supply chains.

teu

Twenty-foot equivalent unit. Standardised 20-footlong, 8-foot-wide container unit (6 × 2.4 metres).

Time Defi nite

Delivery of time-critical shipments for which the day or time of delivery has been specifi ed or guaranteed.

GRAPHS AND TABLES

Cover

01.1 Selected key fi gures (continuing operations) I
02 Group structure II
03 Target-performance comparison III
04 Multi-year review IV
05 Events VI

A Group Management Report

Business and Environment

a.01 Organisational structure
of Deutsche Post DHL 22
a.02 Group structure from different perspectives 22
a.03 Global economy: growth indicators for 2010 27
a.04 Brent crude spot price and euro / us dollar
exchange rate in 2010
28
a.05 Trade volumes: compound annual growth
rate 2009 – 2010
29
a.06 Major trade fl ows: 2010 volumes 30
a.07 Market volumes 30
a.08 eac calculation 32
a.09 Net asset base calculation 32
a.10 ebit after asset charge (eac) 33
a.11 Net asset base (unconsolidated) 33

Deutsche Post Shares

a.12 Deutsche Post shares: multi-year review 34
a.13 Peer group comparison: closing price
on 30 December
34
a.14 Share price performance 35
a.15 Candlestick graph / 30-day moving average 35
a.16 Shareholder structure 36

Economic Position

a.17 Selected key indicators for results
of operations (continuing operations)
37
a.18 Consolidated revenue from continuing
operations
38
a.19 Consolidated ebit from continuing
operations
39
a.20 Total dividend and dividend per no-par
value share
39
a.21 Finance strategy 41
a.22 ffo to debt 41
a.23 Ratings awarded by rating agencies 43
a.24 Financial liabilities 44
a.25 Operating lease obligations by asset class 44
a.26 Investments by region 45
a.27 Capex and depreciation, amortisation
and impairment losses, full year
45
a.28 Capex and depreciation, amortisation
and impairment losses, q4 45
a.29 Operating cash fl ow by division, 2010 47
a.30 Selected cash fl ow indicators
(continuing operations) 47
a.31 Selected indicators for net assets
(continuing operations) 49
a.32 Net liquidity ( – ) / net debt ( + ) 49
Divisions
a.33 Key fi gures by operating division 50
a.34 Domestic mail communication market, 2010 51
a.35 Domestic dialogue marketing market, 2010 52
a.36 Domestic press services market, 2010 52
a.37 Domestic parcel market, 2010 53
a.38 International mail market, 2010 (outbound) 53
a.39 Mail Communication: volumes 54
a.40 Dialogue Marketing: volumes 55
a.41 Parcel Germany: volumes 55
a.42 Mail International: volumes 56
a.43 European international express market,
2009: top 4 58
a.44 Americas international express market,
2009: top 4
59
a.45 Asia Pacifi c international express market,
2009: top 4
59
a.46 International express market in the eemea
region, 2009: top 4
59
a.47 express: revenue by product 60
a.48 express: volumes by product 60
a.49 Air freight market, 2009: top 4 62
a.50 Ocean freight market, 2009: top 4 63
a.51 European road transport market,
2009: top 5
63
a.52 Global Forwarding: revenue 64
a.53 Global Forwarding: volumes 64
a.54 Contract logistics market, 2009: top 7 67
a.55 supply chain: revenue by sector, 2010 68
a.56 supply chain: revenue by region, 2010 68
Non-Financial Performance Indicators
a.57 Number of employees
(continuing operations)
70
(continuing operations) 70
a.58 Employees by region, 2010 71
a.59 Illness rate 72
a.60 Occupational safety 72
a.61 Traineeships, Deutsche Post DHL, worldwide 72
a.62 Gender distribution in top
management, 2010
74
a.63 Work-life balance
74
a.64 Idea management 75
a.65 co2 emissions, 2010 75
a.66 Procurement expenses, 2010 79
a.67 Brands and business units 85

Outlook

a.68 Opportunity and risk management process
a.69 Global economy: growth forecasts
B
Corporate Governance
b.01 Members of the Supervisory Board
b.02 Committees of the Supervisory Board
b.03 Mandates held by the Board
of Management
b.04 Mandates held by the Supervisory Board
Corporate Governance Report
b.05 Remuneration paid to the Group Board
of Management in 2010: cash components
b.06 Remuneration paid to the Group Board
of Management in 2010: share-based
component with long-term incentive effect 131
b.07 Remuneration paid to the Group Board
of Management in 2009: cash components
b.08 Remuneration paid to the Group Board
of Management in 2009: share-based
component with long-term incentive effect 132
b.09 Board of Management pension commit
ments under the previous system in fi nan
cial year 2010: individual breakdown
b.10 Board of Management pension commit
ments under the previous system in the
previous year (2009): individual breakdown 133
b.11 Board of Management pension commit
ments under the new system in fi nancial
88
106
117
117
122
123
131
132
133
year 2010: individual breakdown 134
b.12 Board of Management pension commit
ments under the new system in the
previous year (2009): individual breakdown 134
b.13 Remuneration paid to Supervisory Board
members in 2010
135
b.14 Remuneration paid to Supervisory Board
members in 2009
C
Consolidated Financial Statements
136
c.01 Income Statement 139
c.02 Statement of Comprehensive Income 140
c.03 Balance Sheet 141
c.04 Cash Flow Statement 142
c.05 Statement of Changes in Equity 143

CONTACTS

Contacts Ordering a copy of the Annual Report
Investor Relations External
Tel.: + 49 (0) 228 182-6 36 36
Fax: + 49 (0) 228 182-6 31 99
e-mail: ir @ deutschepost.de
e-mail: ir @ deutschepost.de
Online: dp-dhl.com/en/investors.html
Press offi ce Internal
Tel.: + 49 (0) 228 182-99 44 GeT and dhl Webshop
Fax: + 49 (0) 228 182-98 80 Mat. no. 675-601-530
e-mail: pressestelle @deutschepost.de

Publication English translation

Published on 10 March 2011. Deutsche Post Corporate Language Services et al.

The English version of the Annual Report 2010 of Deutsche Post DHL constitutes a translation of the original German version. Only the German version is legally binding, in so far as this does not conflict with legal provisions in other countries.

Provided your mobile phone has Quick Recognition software, you can photograph this code to directly access further information on our website.

05 EVENTS

Financial calendar 1)
Interim Report 2011 Annual General Dividend payment Interim Report
on the fi rst quarter Meeting (Frankfurt on the fi rst half
of 2011 am Main) of 2011
10 25 26 02
MAY 2011 MAY 2011 MAY 2011 AUGUST 2011
Interim Report 2011 Annual Report Interim Report 2012 Annual General
on the fi rst nine months on the fi rst quarter Meeting (Frankfurt
of 2011 of 2012 am Main)
09 13 08 09
NOVEMBER 2011 MARCH 2012 MAY 2012 MAY 2012
Dividend payment Interim Report
on the fi rst half
of 2012
Interim Report
on the fi rst nine months
of 2012
10 02 08

Investor events 1)

MAY 2012

23 March 2011 j. p. Morgan Aviation, Transportation & Defense Conference (New York)
30 March 2011 Citi's Airline & Transport Symposium (Milan)
18 May 2011 Cheuvreux Pan-Europe London Forum (London)
19 – 20 May 2011 Deutsche Bank German & Austrian Corporate Conference (Frankfurt am Main)
14 – 16 June 2011 Deutsche Bank Global Industrials Conference (Chicago)
20 – 21 June 2011 Goldman Sachs Business Services Conference (London)
12 – 13 September 2011 ubs Transport Conference (London)
14 – 15 September 2011 ubs Best of Germany Conference (New York)
20 – 21 September 2011 Sanford C. Bernstein's Strategic Decisions Conference (London)
29 September 2011 UniCredit German Investment Conference (Munich)

NOVEMBER 2012

VI

AUGUST 2012

IV

04 MULTI-YEAR REVIEW

Key fi gures 2003 to 2010

€m 2003
adjusted
2004
adjusted
2005
adjusted
2006
adjusted
2007
adjusted
2008
adjusted
2009
adjusted
2010
Revenue
mail 12,495 12,747 12,878 15,290 14,569 14,393 13,912 13,821
express 15,293 17,557 16,831 13,463 13,874 13,637 9,917 11,111
logistics 5,878 6,786 9,933 24,405
global forwarding, freight 12,959 14,179 11,243 14,341
supply chain 14,317 13,718 12,183 13,301
financial services 7,661 7,349 7,089 9,593
services 3,874 2,201
Divisions total 41,327 44,439 50,605 64,952 55,719 55,927 47,255 52,574
Corporate Center / Other
(until 2004: Other / Consolidation; until 2006: Consolidation;
until 2007: Corporate Center / Other and Consolidation) –1,310 –1,271 – 6,011 – 4,407 –1,676 1,782 1,527 1,302
Consolidation –3,235 –2,581 –2,395
Continuing operations 54,043 54,474 46,201 51,481
Discontinued operations 10,335 11,226 1,634 0
Total 40,017 43,168 44,594 60,545
Profit / loss from operating activities (ebit)
mail 2,067 2,072 2,030 2,094 1,976 2,179 1,391 1,118
express 152 117 –23 288 –272 –2,194 –790 497
logistics 116 182 346 751
global forwarding, freight 409 362 174 383
supply chain 577 – 920 –216 233
financial services 567 714 863 1,004
services 679 –229
Divisions total 2,902 3,085 3,895 3,908 2,690 – 573 559 2,231
Corporate Center / Other
(until 2004: Other / Consolidation; until 2006: Consolidation;
until 2007: Corporate Center / Other and Consolidation) –246 – 84 –131 –36 – 557 –393 –328 –395
Consolidation 0 0 –1
Continuing operations 2,133 – 966 231 1,835
Discontinued operations 1,060 – 871 –24 0
Total 2,656 3,001 3,764 3,872
Consolidated net profi t / loss for the period 1,342 1,740 2,448 2,282 1,873 –1,979 693 2,630
Cash fl ow / investments / depreciation, amortisation
and impairment losses
Total cash fl ow from operating activities 3,006 2,336 3,624 3,922 5,151 1,939 – 584 1,927
Total cash fl ow from investing activities –2,133 –385 – 5,052 –2,697 –1,053 – 441 –2,710 8
Total cash fl ow from fi nancing activities –304 – 493 –1,288 – 865 –1,787 –1,468 1,676 –1,651
Investments 2,846 2,536 6,176 4,066 2,343 3,169 1,444 1,276
Depreciation, amortisation
and impairment losses 1,693 1,821 1,961 1,771 2,196 2,662 1,620 1,296
Assets and capital structure
Non-current assets1) 15,957 17,027 25,223 26,074 25,764 20,517 22,022 24,493
Current assets
(until 2003: including deferred tax assets)1) 138,976 136,369 147,417 191,624 209,656 242,447 12,716 13,270
Equity (excluding non-controlling interests) 6,106 7,242 10,624 11,220 11,035 7,826 8,176 10,511
Non-controlling interests 59 1,623 1,791 2,732 2,778 2,026 97 185
Current and non-current provisions 12,673 12,441 12,161 14,233 12,276 10,836 9,677 9,427
Current and non-current liabilities2) 12,778 15,064 19,371 20,850 21,544 242,276 16,788 17,640
Total assets 154,933 153,396 172,640 217,698 235,420 262,964 34,738 37,763

Key fi gures 2003 to 2010

2003
adjusted
2004
adjusted
2005
adjusted
2006
adjusted
2007
adjusted
2008
adjusted
2009 2010
Employees / staff costs
(from 2007: continuing operations)
Total number of employees
(headcount including trainees) at 31 Dec. 383,173 379,828 502,545 520,112 512,147 512,536 477,280 467,088
Full-time equivalents (excluding trainees)3) at 31 Dec. 348,781 340,667 455,115 463,350 453,626 451,515 424,686 418,946
Average number of employees (headcount) 375,096 381,492 393,463 507,641 500,252 511,292 488,518 464,471
Staff costs €m 13,329 13,840 14,337 18,616 17,169 18,389 17,021 16,609
Staff cost ratio4) % 33.3 32.1 32.2 30.7 31.8 33.8 36.8 32.3
Key figures revenue / income /
assets and capital structure
Return on sales5) % 7.4 7.0 8.4 6.4 3.9 –1.8 0.5 3.6
Return on equity (roe) before taxes6) % 34.2 29.2 28.7 21.6 8.6 – 9.0 3.0 29.8
Return on assets7) % 1.7 1.9 2.3 2.0 0.9 – 0.4 0.2 5.1
Tax rate8) % 29.9 20.2 19.8 19.7 14.0 5.4 6.9
Equity ratio9) % 3.9 5.8 7.2 6.4 5.9 3.7 23.8 28.3
Net debt (+) / net liquidity (–)
(Postbank at equity)10)
€m 2,044 – 32 4,193 3,083 2,858 2,466 –1,690 –1,382
Net gearing (Postbank at equity)11) % 25.1 – 0.4 28.1 21.4 20.4 23.7 –25.7 –14.8
Dynamic gearing (Postbank at equity)12) years 0.8 0.0 2.4 1.4 1.0 0.7 –1.4 – 0.7
Key stock data
(Diluted) earnings per share13) 1.18 1.44 1.99 1.60 1.15 –1.40 0.53 2.10
Cash fl ow per share13), 14) 2.70 2.10 3.23 3.28 4.27 1.60 – 0.48 1.59
Dividend distribution €m 490 556 836 903 1,087 725 725 78615)
Payout ratio
(distribution to consolidated net profi t)
% 37.4 34.8 37.4 47.1 78.6 112.6 30.9
Dividend per share 0.44 0.50 0.70 0.75 0.90 0.60 0.60 0.6515)
Dividend yield
(based on year-end closing price) % 2.7 3.0 3.4 3.3 3.8 5.0 4.4 5.1
(Diluted) price / earnings ratio16) 13.9 11.7 10.3 14.3 20.4 – 8.5 25.5 6.0
Number of shares carrying dividend rights millions 1,112.8 1,112.8 1,193.9 1,204.0 1,208.2 1,209.0 1,209.0 1,209.0
Year-end closing price 16.35 16.90 20.48 22.84 23.51 11.91 13.49 12.70

V

1) From 2004 balance sheet presented in accordance with the new ias 1 as explained in item 5 of the Notes to the 2005 consolidated financial statements. 2) Excluding liabilities from financial services. 3) Until 2004 including trainees. 4) Staff costs / revenue. 5) ebita / revenue; from 2004: ebit / revenue (from 2007: continuing operations). 6) Profit before income taxes (from 2007 continuing operations) / average equity (from 2004 including non-controlling interests). 7) ebit (from 2007: continuing operations) / average total assets. 8) Income tax expense / profi t before income taxes. 9) Equity (from 2004 including non-controlling interests) / total assets. 10) Financial liabilities excluding cash and cash equivalents, current fi nancial assets and long-term deposits. From 2006 excluding fi nancial liabilities to minority shareholders of Williams Lea. From 2008: see Management Report, page 49. 11) Net debt / net debt and equity (from 2004 including non-controlling interests). 12) Net debt / cash fl ow from operating activities. 13) The weighted average number of shares for the period was used for the calculation. 14) Cash fl ow from operating activities. 15) Proposal. 16) Year-end closing price / earnings per share.

Deutsche Post ag Headquarters Investor Relations 53250 Bonn Germany www.dp-dhl.com

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