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PostNL N.V.

Earnings Release Oct 27, 2008

3878_iss_2008-10-27_2031d37c-5f1b-47ed-b72c-f334d1b6352d.pdf

Earnings Release

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Pressure on results in European recessionary business environment

Express

  • Operational revenue growth 5.9%
  • Premium (air) volumes in Europe under increasing pressure in the quarter
  • International Economy and Special Services products good revenue growth
  • Good performance Emerging Platforms
  • Operating income down 21.5% at constant fx
  • Cost savings programmes aggressively being implemented

Mail

  • Continued strong operational revenue growth Emerging Mail & Parcels
  • Mail operating profit in line with outlook

Group

  • Group in strong financial position, capital requirements substantially refinanced in August
  • Net cash from operating activities YTD Q3 up 8.8%

Outlook

  • Outlook Express revised downward
  • Outlook Mail reaffirmed
As reported At constant fx
Key figures Q3 Q3 2008 Q3 2007 Q3 2008
€ mil % Change € mil % Change € mil
Group
Revenues 2,687 1.5% 2,648 ## 4.3% 2,762
EBITDA 297 -13.7% 344 ## -12.0% 303
Operating income (EBIT) 209 -19.0% 258 ## -18.2% 211
Profit from continuing operations 113 -31.9% 166 ## -31.9% 113
Profit from discontinued operations 0 0 0
Profit attributable to the shareholders 113 -32.3% 167 ## -32.3% 113
Net cash from operating activities 104 -28.8% 146 ## -20.5% 116
Dividend per share over the year (in € cents)
Express
Revenues 1,656 2.3% 1,619 ## 5.9% 1,714
EBITDA 154 -16.8% 185 ## -13.0% 161
Operating income (EBIT) 99 -23.8% 130 ## -21.5% 102
Mail
Revenues 964 -0.2% 966 ## 1.7% 982
EBITDA 147 -11.4% 166 ## -11.4% 147
Operating income (EBIT) 116 -14.7% 136 ## -14.7% 116
As reported
YTD Q3 2008
YTD Q3 2007 At constant fx
YTD Q3 2008
Key figures YTD Q3 € mil % Change € mil % Change € mil
Group
Revenues 8,219 2.6% 8,013 ## 5.3% 8,439
EBITDA 1,088 -9.0% 1,196 ## -7.2% 1,110
Operating income (EBIT) 822 -12.5% 939 ## -11.2% 834
Profit from continuing operations 499 -21.2% 633 ## -20.2% 505
Profit from discontinued operations 0 206 ## 0
Profit attributable to the shareholders 497 -40.7% 838 ## -40.0% 503
Net cash from operating activities
Dividend per share over the year (in € cen
569 8.8% 523 ##
77 77
11.7% 584
Express
Revenues 4,986 4.1% 4,789 ## 7.7% 5,159
EBITDA 523 -7.9% 568 ## -4.0% 545
Operating income (EBIT) 358 -12.9% 411 ## -10.0% 370
Mail
Revenues 3,041 -0.2% 3,047 ## 1.4% 3,089
EBITDA 579 -10.2% 645 ## -10.1% 580
Operating income (EBIT) 483 -11.9% 548 ## -11.7% 484

CEO Peter Bakker comments:

"As we had already highlighted in our October 16 trading update the conditions in our European Express business have significantly worsened in September and the first weeks of October. Air volumes in September were down an unprecedented 10%, while Road volumes were showing low growth. We expect this pressure on volumes to persist at least in the current quarter.

On the positive side the Mail business has performed in line with our outlook. Also we refinanced our capital requirements in August, ahead of the deepening of the financial crisis in September and October. This, coupled with our robust cash flow, leaves us on a solid financial footing.

In these times management focus on efficient operations is even more essential. Our Master plans in Mail continue successfully, we are aggressively implementing the announced € 125 million cost optimisation programme in Express, we focus on improving air network efficiencies and we target all other cost areas for savings as well. At our analyst meeting on 4 December 2008, we will provide further details in this respect."

Group Summary

Introduction

Trading conditions in TNT's European Express business have significantly worsened in September. The volumes in the premium International Express (air) product decreased around 10%. The Economy Express volumes (road) have continued to grow albeit well below levels of 2007. The Mail performance remained robust.

The mix of TNT's businesses led to overall revenue growth, but with a lower operating margin.

Under the current difficult economic environment, TNT has revised its outlook for 2008 for Express International & Domestic downward to a mid single digit revenue growth with an operating margin around 9%. All other lines of the outlook are reaffirmed, albeit that revenue growth in the Express Emerging Platforms is expected to be slightly lower at mid teens.

Summary

TNT's outlook for 2008 is based on constant average 2007 foreign exchange rates versus the Euro. The impact of the strengthening of the Euro against other currencies (mainly the UK Pound) was € 75 million for group revenue, with a € 2 million negative impact on operating income.

Group revenues increased by 1.5%, to reach € 2,687 million. At constant foreign exchange, the revenue increase was 4.3%. Operating income decreased by € 47 million at constant foreign exchange.

In Express the operational revenue increase at constant foreign exchange was 5.9% with core volumes declining by 0.2%. The yield was 5.2%, fully attributable to the fuel surcharge. Emerging Platforms grew by 13.7% operationally and showed further margin improvement. The operating margin for the division was 6.0% at constant rates of exchange (2007: 8.0%).

In Mail, revenues increased operationally by 1.7%. Emerging Mail & Parcels (excluding EMN Germany) increased 16.4% on the same basis.

Operating income in Mail reduced from € 136 million to € 116 million mainly because of the volume declines, in line with TNT's guidance, and price/mix changes, plus the fact that Q3 2007 benefited from net positive one-offs of € 4 million. The operating margin for the division was 11.8% at constant rates of exchange (2007: 14.1%).

Financial review

Other Networks achieved 6.0% operational revenue growth while delivering € 5 million EBITDA and € 4 million EBIT, both figures the same as Q3 2007.

Non-allocated costs were € 10 million, in line with last year. The net financial expense was € 42 million, compared to € 29 million last year. The increase in interest expense was due to the issuance of the two new bonds, which were issued in November 2007 and August 2008 respectively. The tax charge was € 53 million compared to € 62 million in the prior year. The effective tax rate was 31.9%, somewhat higher than Q3 2007 due to mix effects.

The profit from continuing operations was € 113 million in this quarter versus € 166 million last year, mainly driven by lower operating income and higher financing costs.

Earnings per share from continuing operations amounted to 31.2 cents.

Pensions

TNT's main defined benefit plan in the Netherlands, covering approximately 95% of TNT's pension obligations had a coverage ratio of 115% as calculated under the requirement of the Nederlandsche Bank per 30 September 2008. Due to the severe turbulence in financial and equity markets in October, the coverage ratio is expected to have dropped below 105%. If the coverage ratio remains at this level, TNT will have the obligation to increase buffers over time. This could lead to an additional cash contribution to the fund of around € 75 million in 2009. The factual outcome, however, is primarily dependent on developments in equity markets going forward and is reviewed regularly.

Cash flow / financial position

The net cash from operating activities decreased by € 42 million, from € 146 million in Q3 2007 to € 104 million in Q3 2008, mainly due to lower cash generated from operations of € 86 million partly offset by lower income taxes paid of € 45 million. The net change in overall working capital of -€ 41 million (2007: -€ 1 million) impacted the cash flow negatively. Trade working capital improved by € 21 million compared to last year, due to TNT's increased focus on trade receivables and trade payables. Other working capital impacted the cash flow negatively by € 62 million due to timing differences. The yearto-date contribution from working capital to cash flow is around € 40 million higher than in 2007.

At quarter end, net debt stood at € 2,039 million. Compared to the end of Q3 2007, net debt increased by € 436 million mainly because of TNT's share repurchase programme finalised at the end of June 2008.

In August, TNT announced that it had successfully placed a benchmark Eurobond offering of £ 450 million due August 2018. The £ 450 million proceeds have been swapped into € 568 million with a coupon of 7.14% and a maturity of 14 August 2018.

With this bond, TNT was able to substantially refinance its capital requirements in August, ahead of the deepening of the financial crisis in September/October.

Trading Statement 16 October 2008

On 16 October 2008, TNT issued a trading statement summarised below:

"Trading conditions in TNT's European Express business have significantly worsened in September and, based on the volume patterns in the first two weeks of October, TNT expects this pressure to continue in the fourth quarter."

"TNT will present an updated outlook for 2008 in its Q3 publication on October 27. The margins in the Express "International & Domestic'' line of business are currently expected to develop around a solid 9% for the full year, with somewhat lower revenue growth."

Analyst Day 4 December 2008

At its annual analyst day, TNT will give an update on the progress of its strategy. This will include further cost savings targets in its businesses.

Outlook

Economic conditions in Europe have worsened considerably in September and October. This has led and will continue to lead to a significant decrease in the premium air volumes in Europe.

TNT assumes the economy will remain under the same pressure for the rest of the year as witnessed in September / October. The outlook below is barring any further worsening of these trading conditions.

Express is expected to show a mid single digit organic revenue growth in International & Domestic, with an operating margin around 9% (previously: high single digit organic revenue growth at low double digit operating margin, at the low end of the range). The Express Emerging Platforms are expected to deliver organic revenue growth in the mid teens (previously: high teens), with a low single digit operating margin.

Mail is expected to show a low single digit organic revenue increase overall, with an operating margin around 16.5%. Emerging Mail & Parcels (excluding EMN Germany), as part of Mail, is expected to achieve a low double digit organic revenue increase, with a high mid single digit operating margin.

Other information:

TNT's outlook continues to be based on constant 2007 exchange rates.

The overall Express outlook excludes any charges associated with the earlier announced € 100 - € 125 million savings programme, as well as any possible charges related to further cost restructuring.

The overall Mail outlook includes expectations and assumptions on revenue development and operating margins for EMN Germany on an ongoing basis, which, due to the current legal and business environment, are more uncertain than usual.

The overall Mail margin outlook excludes possible further restructuring charges in the context of Master plans in the Netherlands and decisions on the future of EMN Germany.

Overview of press releases since the second quarter

5 August 2008
TNT successfully placed benchmark Eurobond of £ 450million
18 August 2008
TNT completes integration of Speedage
4 September 2008
TNT sustains leadership position in Dow Jones Sustainability Indexes
22 September 2008
TNT captures 'can do' mentality in new strap line: 'sure we can'
24 September 2008
Expanded International Express Network Strengthens TNT's Leading
Position in China-Europe Services
24 September 2008
Draft bill regarding value added tax in the German postal market: TNT
Post demands improvements
16 October 2008
TNT issues trading statement
23 October 2008
TNT sets up new gateway at Osaka Kansai International Airport; transit
time for deliveries from China and Vietnam is shortened by one day

Group Summary

Group Summary Q3 Q3 2008 Q3 2007 % Change
€ mil € mil Operational Fx Total
Revenues 2,687 2,648 4.3% -2.8% 1.5%
EBITDA 297 344 -12.0% -1.7% -13.7%
Operating income (EBIT) 209 258 -18.2% -0.8% -19.0%
Profit from continuing operations 113 166 -31.9% -31.9%
Profit from discontinued operations -
Profit attributable to the shareholders 113 167 -32.3% -32.3%
Net cash from operating activities 104 146 -20.5% -8.3% -28.8%
Earnings per share (in € cents) 31.2 44.4 -29.7%
Segment Summary Q3 Q3 2008 Q3 2007 Operational Fx Total
Express
Revenues 1,656 1,619 5.9% -3.6% 2.3%
EBITDA 154 185 -13.0% -3.8% -16.8%
Operating income (EBIT) 99 130 -21.5% -2.3% -23.8%
Operating margin 6.0% 8.0%
Mail
Revenues 964 966 1.7% -1.9% -0.2%
EBITDA 147 166 -11.4% -11.4%
Operating income (EBIT) 116 136 -14.7% -14.7%
Operating margin 12.0% 14.1%
Other Networks
Revenues 72 67 6.0% 1.5% 7.5%
EBITDA 5 5
Operating income (EBIT) 4 4
Non-allocated (10) (12)
Operating income (EBIT) 209 258 -18.2% -0.8% -19.0%
Group Summary YTD Q3 YTD Q3 2008 YTD Q3 2007 % Change
€ mil € mil Operational Fx Total
Revenues 8,219 8,013 5.3% -2.7% 2.6%
EBITDA 1,088 1,196 -7.2% -1.8% -9.0%
Operating income (EBIT) 822 939 -11.2% -1.3% -12.5%
Profit from continuing operations 499 633 -20.3% -0.9% -21.2%
Profit from discontinued operations 206
Profit attributable to the shareholders 497 838 -40.0% -0.7% -40.7%
Net cash from operating activities 569 523 11.7% -2.9% 8.8%
Earnings per share (in € cents) 136.1 217.3 -37.4%
Segment Summary YTD Q3 YTD Q3 2008 YTD Q3 2007 Operational Fx Total
Express
Revenues 4,986 4,789 7.7% -3.6% 4.1%
EBITDA 523 568 -4.0% -3.9% -7.9%
Operating income (EBIT) 358 411 -10.0% -2.9% -12.9%
Operating margin 7.2% 8.6%
Mail
Revenues 3,041 3,047 1.4% -1.6% -0.2%
EBITDA 579 645 -10.1% -0.1% -10.2%
Operating income (EBIT) 483 548 -11.7% -0.2% -11.9%
Operating margin 15.9% 18.0%
Other Networks
Revenues 207 193 6.8% 0.5% 7.3%
EBITDA 11 11
Operating income (EBIT) 9 9
Operating margin 4.3% 4.7%
Non-allocated (28) (29)
Operating income (EBIT) 822 939 -11.2% -1.3% -12.5%

Highlights

  • Operational revenue growth 5.9%
  • Premium (air) volumes in Europe under increasing pressure in the quarter
  • International Economy and Special Services products good revenue growth
  • Good performance Emerging Platforms
  • Operating income down 21.5% at constant fx
  • Cost savings programmes aggressively being implemented
At constant fx At constant fx
Express Summary Q3 2008
€ mil
Q3 2007
€ mil
% Change YTD Q3 2008
€ mil
YTD Q3 2007
€ mil
% Change
Revenues 1,714 1,619 5.9% 5,159 4,789 7.7%
EBITDA 161 185 -13.0% 545 568 -4.0%
Operating income (EBIT) 102 130 -21.5% 370 411 -10.0%
Operating margin 6.0% 8.0% 7.2% 8.6%

Express reported 5.9% operational revenue growth in the third quarter. Revenue growth was affected by a sharp decline in demand for premium (air) products in Europe, particularly accelerating in September, plus an overall softening across core markets. Year to date, operational revenues for the division grew by 7.7%, of which approximately 3% was due to higher fuel surcharges.

Core kilo development in the second quarter was -0.2%. International Express volumes deteriorated markedly in September. This worsening trend was partially seen in more customers shifting to economy products. TNT sees no evidence that it has lost any customers during the quarter. The growth rate in economy products remained positive for the quarter, although below Q3 2007 levels.

Revenue yield on core volumes was +5.2% – the thirty-seventh consecutive positive quarter, fully attributable to the fuel surcharge. The fuel surcharge lag reported last quarter has been recovered.

Volume growth in the economy products was lower than previously, but with a strong yield.

Operating income decreased by 21.5% year on year, at constant rates of exchange. Also at constant rates of exchange, the operating margin was 6.0%. EBIT was adversely affected by lower capacity utilisation mainly in the air network; adjusting that cost base could not keep pace with the rapid deterioration of premium volumes and the resulting less favourable price/mix impact, felt particularly in September.

The Network Optimisation programme is on track. Express performance in the short term will be supported by further cost control, including even stricter control over discretionary expenditures, headcount freezes and tighter holiday-season operational planning.

The last quarter of 2008 will benefit from various positive working day effects, such as All Saints' Day falling on a Saturday, and Christmas and Boxing day on a Thursday and Friday.

At constant fx
Revenue Analysis Q3 Q3 2008 Q3 2007 % Change
€ mil € mil Total Organic Acq
International & Domestic 1,391 1,335 4.2% 4.2% 0.0%
Emerging platforms* 323 284 13.7% 13.0% 0.7%
Express 1,714 1,619 5.9% 5.8% 0.1%
At constant fx
Revenue Analysis YTD YTD Q3 2008 YTD Q3 2007 % Change
€ mil € mil Total Organic Acq
International & Domestic 4,239 4,009 5.7% 5.7% 0.0%
Emerging platforms* 918 780 17.7% 14.9% 2.8%
Express 5,157 4,789 7.7% 7.2% 0.5%

*Apac, India, China, LAM , M EA , Russia, Turkey

International & Domestic revenues grew 4.2%, at constant foreign exchange, despite core kilos declining by 1.1%.

Within International & Domestic, the large countries in Europe (UK, France, Benelux, Germany, Italy) saw moderating revenue growth on the back of lower volumes. In August and September, international volumes were particularly weak, though economy products remained positive in the quarter albeit at lower levels than were enjoyed last year.

Outside the large countries in Europe, Australia continues to perform well albeit at sequentially lower levels.

International Express (premium) revenue and volumes were lower than in the third quarter of 2007, down 1.3% and 6.4%, respectively. International Economy had relatively strong growth, achieving 9.7% revenue growth on 0.4% higher volumes. In Domestic Express, revenue was 4.4% up on 1.2% lower volumes.

Emerging platforms achieved operational revenue growth of 13.7%. The margin developed in line with the 2008 outlook.

China, the Middle East, Asia Pacific/India and Latin America all continued to grow revenues double digit at constant rates of exchange. TNT's unique economy product in China performed particularly well which, once again, vindicates TNT's emerging platforms strategy of focusing on developing strong domestic networks, first, and adding international connectivity later.

Revenue growth for Express Emerging Platforms for the year is expected to be slightly lower than previously indicated, at mid teens, which reflects current trading conditions.

Highlights

  • Continued strong operational revenue growth Emerging Mail & Parcels
  • Mail operating profit in line with outlook
At constant fx At constant fx
Mail Summary Q3 2008 Q3 2007 % Change YTD Q3 2008 YTD Q3 2007 % Change
€ mil € mil € mil € mil
Revenues 982 966 1.7% 3,089 3,047 1.4%
EBITDA 147 166 -11.4% 580 645 -10.1%
Operating income (EBIT) 116 136 -14.7% 484 548 -11.7%
Operating margin 11.8% 14.1% 15.7% 18.0%

Overall Mail revenues grew 1.7% at constant fx. Substantial revenue growth in Emerging Mail & Parcels (excluding EMN Germany) of 16.4% operationally offset revenue lost due to volume declines in Mail Netherlands.

The overall decline in Mail Netherlands addressed volumes was 4.0%, in line with TNT's guidance. Bulk mail decreased less than singleitem mail because of the success of retaining bulk mail volumes in the market.

Emerging Mail & Parcels (excluding EMN Germany) achieved operational revenue growth of 16.4% compared to last year. The Dutch parcel activities showed revenues up and a good EBIT development. TNT Post UK showed substantial growth with new client volume wins every month.

EMN Germany's revenue and operating margin are developing in line with TNT's outlook. The consolidator Postcon, in particular, performed well with revenue and operating margin improvements. Unaddressed business is under pressure. Strong revenue growth and better results were attained in addressed.

Overall Mail operating income decreased by 14.7%, with the operating margin at 11.8% (against 14.1% last year). The decrease in operating income was, on balance, due to the revenue decline in Mail Netherlands and the extra costs of the new collective labour agreement (effective 1 April 2008), not fully compensated by cost reductions, with Master plan savings in the quarter at € 13 million.

Emerging Mail & Parcels showed an increase in operating income.

TNT welcomes the fact that the German Government is revising the VAT regulation in the postal market. This is a necessary step because the current VAT exemption for Deutsche Post is contrary to EU law and impedes competition. However the present draft bill will not encourage competition in the postal market, as inexact phrasing, that is open to various interpretations, may enable Deutsche Post to maintain its VAT exemption.

In the Netherlands, TNT has started the first negotiations with the unions regarding the collective labour agreement that will take effect as of April 2009. The monthly payment of 0.5%, as agreed in the current collective labour agreement, will become a structural increase with retroactive effect to 1 April 2008 if agreement is reached by no later than 1 April 2009 on matters relating to market conformity going forward.

Mail is developing according to the outlook, producing a robust operating income and cash flow for 2008.

At constant fx
Revenue Analysis Q3 Q3 2008 Q3 2007 % Change
€ mil € mil Total Organic Acq
Mail
of which
982 966 1.7% 1.8% -0.1%
Emerging Mail & Parcels
(excl. EMN Germany)* 320 275 16.4% 16.8% -0.4%
At constant fx
Revenue Analysis YTD YTD Q3 2008 YTD Q3 2007 % Change
€ mil € mil Total Organic Acq
Mail
of which
3,089 3,047 1.4% 1.6% -0.2%
Emerging Mail & Parcels
(excl. EMN Germany)*
946 815 16.1% 17.0% -0.9%

*EM N + parcel activities of M ail in the Benelux

Information Express / Mail

€ mil Q3 2008 Q3 2007 % Change YTD Q3
2008
YTD Q3
2007
% Change
EXPRESS
International & Domestic
Revenues 1,341 1,335 4,106 4,009
Growth % 0.4% 4.7% 2.4% 5.5%
Organic 4.2% 4.8% 5.7% 5.7%
Acquisition / Disposal 0.0% 0.0% 0.0% 0.0%
Fx -3.8% -0.1% -3.3% -0.2%
Emerging platforms
Revenues 315 284 880 780
Growth % 10.9% 105.8% 12.8% 97.5%
Organic 13.0% 34.7% 14.9% 31.9%
Acquisition / Disposal 0.7% 72.5% 2.8% 67.1%
Fx -2.8% -1.4% -4.9% -1.5%
Total Express
Revenues 1,656 1,619 4,986 4,789
Growth % 2.3% 14.6% 4.1% 14.2%
Organic 5.8% 8.0% 7.2% 8.2%
Acquisition / Disposal 0.1% 6.8% 0.5% 6.3%
Fx -3.6% -0.2% -3.6% -0.3%
Operating income (EBIT) 99 130 358 411
Operating margin 6.0% 8.0% 7.2% 8.6%
Other information Express
Working days 64 64 188 188
Core** consignments (mil) 49.0 48.9 0.2% 153.3 151.0 1.5%
Domestic core consignments (mil) 37.7 37.4 0.8% 118.0 116.0 1.7%
International core consignments (mil) 11.3 11.5 -1.5% 35.3 35.0 0.8%
Core** kilos (mil) 986.5 988.3 -0.2% 3,055.8 2,998.7 1.9%
Domestic core kilos (mil) 701.2 703.6 -0.3% 2,167.3 2,132.6 1.6%
International core kilos (mil) 285.3 284.7 0.2% 888.5 866.1 2.6%
Core** revenue quality yield improvement 5.2% 1.0%

** Core excludes Special Services, Hoau, M ercurio and Speedage.

€ mil Q3 2008 Q3 2007 YTD Q3
2008
YTD Q3
2007
MAIL
Revenues 964 966 3,041 3,047
Growth % -0.2% 4.8% -0.2% 4.3%
Organic 1.8% 4.1% 1.6% 4.7%
Acquisition / Disposal -0.1% 0.8% -0.2% -0.4%
Fx -1.9% -0.1% -1.6% 0.0%
of which Emerging Mail & Parcels (excl Germany)
Revenues 303 275 902 815
Growth % 10.2% 3.4% 10.7% 4.0%
Organic 16.8% -2.3% 17.0% -0.4%
Acquisition / Disposal -0.4% 4.9% -0.9% 4.1%
Fx -6.2% 0.8% -5.4% 0.3%
Operating income (EBIT) 116 136 483 548
Operating margin 12.0% 14.1% 15.9% 18.0%
Other information Mail
Addressed Mail NL volumes
(million pieces) 998 1,040 3,302 3,440
Growth % -4.0% -2.1% -4.0% -3.6%
Working days 65 65 189 190

General information

The interim financial statements have been prepared in accordance with IAS 34 'Interim financial reporting'.

TNT N.V. ("TNT" or the "Company"), a public limited liability company with its registered seat in Amsterdam, the Netherlands, and its head office in Amsterdam, the Netherlands, provides businesses and consumers worldwide with an extensive range of services for their express delivery and mail needs. TNT's services involve the collection, storage, sorting, transport and distribution of a wide range of items for the Company's customers within specific timeframes, and related data and document management services.

Basis of preparation

The information is reported on a year-to-date basis ending 27 September 2008. Where material to an understanding of the period starting 1 January 2008 and ending 27 September 2008 further information is disclosed.

The interim financial statements were discussed in and approved by the Board of Management. The Supervisory Board had mandated certain members of its committee to approve the second quarter results for 2008 and the accompanying press release. The interim financial statements should be read in conjunction with TNT's consolidated 2007 annual report as published on 18 February 2008.

The accounting policies applied in these interim financial statements are consistent with those applied in TNT's consolidated 2007 annual report.

The measure of profit and loss and assets and liabilities is based on the TNT Group Accounting Policies which are compliant with IFRS. The pricing of intercompany sales is done at arm's length.

The information in these interim financial statements is unaudited.

Segment information

TNT operates its businesses through three reportable segments Express, Mail and Other networks.

The Express business provides on demand doorto-door express delivery services for customers sending documents, parcels and freight. The Mail business provides services for collecting, sorting, transporting and distributing domestic and international mail. The Other networks business provides time-critical deliveries to individually agreed service delivery points for business customers during the night.

Revenues and results are impacted by the seasonality of sales whereby Q4 is the strongest quarter in the financial year and Q3 is the weakest quarter, due to the holiday season.

In the following table a reconciliation is presented of the segment information relating to the income statement and total assets of the reportable segments for the first three quarters of 2008 and 2007:

Other Inter Non
€ mil Express Mail networks company allocated Total
YTD 2008 ended at 27 September 2008
Net sales 4,878 3,013 202 0 8,093
Inter-company sales 4 8 3 (15) 0
Other operating revenues 104 20 2 126
Total operating revenues 4,986 3,041 207 (15) 0 8,219
Other income 18 6 1 1 26
Depreciation/impairment property, plant and equipment (127) (69) (2) (2) (200)
Amortisation/impairment intangibles (38) (27) 0 (1) (66)
Total operating income 358 483 9 (28) 822
Total assets 4,486 1,630 103 1,343 7,562
YTD 2007 ended at 29 September 2007
Net sales 4,702 3,022 190 4 7,918
Inter-company sales 13 6 1 (20) 0
Other operating revenues 74 19 2 95
Total operating revenues 4,789 3,047 193 (20) 4 8,013
Other income 53 6 1 0 60
Depreciation/impairment property, plant and equipment (123) (79) (2) (1) (205)
Amortisation/impairment intangibles (34) (18) 0 0 (52)
Total operating income 411 548 9 (29) 939
Total assets 4,444 1,561 96 864 6,965

Consolidated Interim Balance Sheets

€ mil 27 Sep
2008
31 Dec
2007
Goodwill 1,830 1,828
Other intangible assets 274 291
1 Intangible assets 2,104 2,119
Land and buildings 814 847
Plant and equipment 346 349
Aircraft 360 387
Other 159 163
Construction in progress 56 39
Property, plant and equipment
2
1,735 1,785
Investments in associates 94 83
Other loans receivable 5 5
Deferred tax assets 203 203
Prepayments and accrued income 32 34
Financial fixed assets 334 325
3 Pension assets 686 594
Total non-current assets 4,859 4,823
Inventory 27 30
Accounts receivable 1,698 1,656
Income tax receivable 40 35
Prepayments and accrued income 297 236
Cash and cash equivalents 632 295
Total current assets 2,694 2,252
Assets held for sale 9 10
Total assets 7,562 7,085
Equity attributable to the equity holders of the parent 1,781 1,931
Minority interests 22 20
Total equity 1,803 1,951
Deferred tax liabilities 318 298
3
Provisions for pension liabilities
379 437
5
Other provisions
171 200
4
Long-term debt
1,844 1,294
Accrued liabilities 6 3
Total non-current liabilities 2,718 2,232
Trade accounts payable 362 336
5
Short term provisions
134 162
Other current liabilities 1,294 1,188
Income tax payable
Accrued current liabilities
83
1,168
69
1,147
Total current liabilities 3,041 2,902
Liabilities related to assets classified as held for sale 0 0
Total liabilities and equity 7,562 7,085

these refer to the notes to these interim financial statements.

Consolidated Interim Income Statements

€ mil Q3 2008 Q3 2007 YTD Q3 2008 YTD Q3 2007
Net sales 2,637 2,609 8,093 7,918
Other operating revenues 50 39 126 95
Total revenues 2,687 2,648 8,219 8,013
Other income 1 18 26 60
Cost of materials (125) (104) (355) (299)
Work contracted out and other external expenses (1,240) (1,193) (3,677) (3,485)
Salaries and social security contributions (854) (849) (2,634) (2,598)
Depreciation, amortisation and impairments (88) (87) (266) (257)
Other operating expenses (172) (175) (491) (495)
Total operating expenses (2,479) (2,408) (7,423) (7,134)
Operating income 209 258 822 939
Interest and similar income 17 21 48 80
Interest and similar expenses (59) (50) (162) (140)
Net financial (expense)/income (42) (29) (114) (60)
Results from investments in associates (1) (1) (2) 4
Profit before income taxes 166 228 706 883
Income taxes (53) (62) (207) (250)
Profit from continuing operations 113 166 499 633
Profit from discontinued operations 0 0 0 206
Profit for the period 113 166 499 839
Attributable to:
Minority interests 0 (1) 2 1
Shareholders 113 167 497 838
Earnings from continuing operations per share (in € cents) 31.2 44.1 136.1 163.9
Earnings from continuing operations per diluted share (in € cents) 31.1 43.7 135.5 163.0
Earnings from discontinued operations per share (in € cents) 0.0 0.3 0.0 53.4
Earnings from discontinued operations per diluted share (in € cents) 0.0 0.4 0.0 53.2
Earnings per share (in € cents) 31.2 44.4 136.1 217.3
Earnings per diluted share (in € cents)
Dividend per share over the year (in €cents)
* Based on an average number of 365.2 million ordinary shares, including ADS (2007: 385.6 million).
31.1 44.1 135.5
0.0
216.2
77.0

Consolidated Interim Cash Flow Statements

Q3 2008 Q3 2007 YTD Q3 2008 YTD Q3 2007
€ mil € mil € mil € mil
CASH FLOWS FROM CONTINUING OPERATIONS
Profit before income taxes 166 228 706 883
Adjustments for:
Depreciation, amortisation and impairments
88 87 266 257
Share based payments 4 3 12 7
Investment income:
(Profit)/loss on sale of property, plant and equipment 0 (18) (23) (54)
Interest and similar income (17) (20) (48) (79)
Foreign exchange (gains) and losses 1 6 8 (1)
Interest and similar expenses
Results from investments in associates
58
1
43
1
154
2
140
(4)
Changes in provisions:
Pension liabilities (60) (52) (150) (124)
Other provisions (13) (4) (67) (41)
Changes in working capital:
Inventory 1 2 1 0
Trade accounts receivable
Other accounts receivable
23
(3)
16
10
(39)
(13)
(10)
84
Other current assets 9 (26) (50) (55)
Trade accounts payable (2) 10 21 (4)
Other current liabilities excluding short term financing and taxes (69) (13) 76 (58)
Cash generated from operations 187 273 856 941
Interest paid (31) (30) (105) (119)
Income taxes paid (52) (97) (182) (299)
Net cash from operating activities 104 146 569 523
Acquisition of group companies (net of cash) (1) (10) (4) (276)
Disposals of group companies and joint ventures 0 0 0 483
Investment in associates (6) (5) (12) (21)
Disposals of associates 0 0 0 7
Capital expenditure on intangible assets (17) (24) (55) (67)
Capital expenditure on property, plant and equipment (58) (56) (192) (173)
Proceeds from sale of property, plant and equipment 2 5 33 50
Other changes in (financial) fixed assets (1) (2) 2 (1)
Changes in minority interests 0 1 1 1
Interest received 14 16 41 51
Dividends received 0 0 0 13
Net cash used in investing activities (67) (75) (186) 67
Repurchases of shares (28) (230) (308) (519)
Other equity changes 0 3 1 28
Proceeds from long term borrowings 562 1 562 14
Repayments to long term borrowings 0 0 (2) (18)
Proceeds from short term borrowings 31 246 166 556
Repayments to short term borrowings (83) 0 (128) (327)
Repayments to finance leases (2) (1) (10) (10)
Dividends paid (122) (115) (324) (298)
Financing relating to our discontinued operations 0 (10) 0 (17)
Net cash used in financing activities 358 (106) (43) (591)
Changes in cash from continuing operations 395 (35) 340 (1)
CASH FLOWS FROM DISCONTINUED OPERATIONS
Changes in cash from discontinued operations 0 0 0 1
TOTAL CHANGES IN CASH 395 (35) 340 0
Cash at beginning of the period 235 333 295 326
Cash from divested business 0 0 0 (29)
Exchange rate differences 2 (3) (3) (2)
Total changes in cash 395 (35) 340 0
Cash at end of period as reported 632 295 632 295
€ mil Issued
share
capital
Additional
paid in
capital
Translatio
n reserve
Hedging
reserve
Other
reserves
Retained
earnings
Attributable
to equity
holders of
the parent
Minority
interest
To tal
equity
Balance at 31 December 2006 203 1,245 (5) (21) 0 561 1,983 25 2,008
Profit for the period 838 838 1 839
Gains/(losses) on cashflow hedges, net of tax 9 9 9
Currency translation adjustment (36) (36) (36)
Total recognised income 0 0 (36) 9 0 838 811 1 812
Final dividend previous year (183) (183) (183)
Appropriation of net income 378 (378) 0 0
Interim dividend current year (115) (115) (115)
Repurchases and cancellation of shares (15) (113) (385) (513) (513)
Share based compensation 8 8 8
Other 4 35 39 (6) 33
Total direct changes in equity (15) (113) 4 0 36 (676) (764) (6) (770)
Balance at 29 September 2007 188 1,132 (37) (12) 36 723 2,030 20 2,050
Balance at 31 December 2007 182 982 (82) (22) 0 871 1,931 20 1,951
Profit for the period 497 497 2 499
Gains/(losses) on cashflow hedges, net of tax (7) (7) (7)
Currency translation adjustment (25) (25) (25)
Total recognised income 0 0 (25) (7) 0 497 465 2 467
Final dividend previous year (202) (202) (202)
Appropriation of net income 669 (669) 0 0
Interim dividend current year (122) (122) (122)
Repurchases and cancellation of shares (5) (106) (195) (306) (306)
Share based compensation 12 12 12
Other 0 3 3 0 3
Total direct changes in equity (5) (106) 0 0 489 (993) (615) 0 (615)
Balance at 27 September 2008 177 876 (107) (29) 489 375 1,781 22 1,803

Consolidated Interim Statement of changes in Equity

1. Intangible assets

The movements in the intangible assets are as follows:

2008 2007
€ mil € mil
Balance at 1 January 2,119 1,785
Additions 62 283
Disposals 0 (2)
(De)consolidations 1 68
Exchange rate differences (12) 0
Amortisation and impaiments (66) (51)
Balance at end of period 2,104 2,083

The comparative figures relate to the nine month period ended 29 September 2007

The closing balance of the period as at 27 September 2008 relates to Goodwill for an amount of € 1,830 million and Other intangible assets of € 274 million. No significant acquisitions have occurred during Q3 2008.

2. Property, plant and equipment

The movements in property, plant and equipment are as follows:

2008 2007
€ mil € mil
Balance at 1 January 1,785 1,678
Capital expenditures 193 289
Acquisitions 1 31
Disposals (9) (7)
Exchange rate differences (34) (13)
Depreciation and impairments (200) (206)
Transfers to assets held for sale (1) (2)
Balance at end of period 1,735 1,770

The comparative figures relate to the nine month period ended 29 September 2007

Capital expenditures of € 193 million include expenditures within Express of € 147 million and within Mail of € 42 million. These relate mainly to investments in depots and hubs, vehicle replacements and sorting machinery.

Included in depreciation and impairments are impairment charges of € 7 million relating to the impairment of assets of "Postkantoren B.V." as reported in Q1 2008.

3. Pensions

On the balance sheet, the pension assets and pension liabilities of the various defined benefit pension schemes have been presented separately. The positive net movement in the pension assets of € 92 million and pension liabilities of € 58 million amounted to € 150 million, mainly due to contributions to the pension fund and contributions for the early retirement plan.

4. Net debt

The net debt is specified in the below table.

27 Sep 29 Sep
2008 2007
€ mil € mil
Short term debt 831 640
Long term debt 1,844 1,286
Total interest bearing debt 2,675 1,926
Cash and other interest bearing assets (636) (323)
Net debt 2,039 1,603
* Net debt do es not include adjustments for o perating leases and pension liabilities that

are incorporated in the def initio n o f to tal debt used f or credit rating purposes. In the first three quarters of 2008, the net debt position increased with € 250 million compared to 31 December 2007 (€ 1,789 million). This increase was mainly the result of higher long term debt following the issue of the £ 450 million bond in August 2008, dividend payments and the share repurchases. The net debt position as of December 2007 included the € 650 million bond which was issued in November 2007.

5. Provisions

The provisions consist of long term and short term provisions for restructuring, claims and indemnities and other employee benefits. Total provisions decreased from € 362 million as per 31 December 2007 to € 305 million at 27 September 2008. The withdrawals of € 86 million mainly relate to restructuring payments of € 27 million within the Mail division (due to outflow at delivery), settlement of the exit fee of € 20 million relating to the transfer to Parcelnet Ltd. of the contract underlying the terminated UK parcel operations of the Mail division and payments relating to other employee related obligations of € 8 million and settlement of insurance claims with clients of € 9 million.

The increase in provisions from 29 September 2007 to 1 January 2008 relates almost entirely to the € 110 million Master plan provision added in Q4 2007.

2008 2007
€ mil € mil
Balance at 1 January 362 250
Additions 43 53
Withdrawals (86) (65)
(De)consolidations (1) 2
Other/releases (8) (14)
Exchange rate differences (5) 0
Balance at end of period 305 226

The comparative figures relate to the nine month period

ended 29 September 2007

6. Share repurchases and EPS

The share repurchase programme of € 500 million as announced on 30 July 2007 has been fully completed in Q3 2008. In Q3 2008, the remaining shares with a total value of € 8 million (340,393 shares) were repurchased. The total value of shares repurchased in 2008 amounted to € 306 million (12.2 million shares).

All shares repurchased have already been cancelled.

Aggregated averages and numbers at period end
(in millions)
27 Sep
2008
29 Sep
2007
Number of issued and outstanding shares 360.0 391.8
Shares held by the company to cover share plans 1.1 1.7
Shares held by the company for cancellation 12.6 0
Average number of shares 365.2 385.6
Average number of diluted shares 1.7 2.0
Average number of shares on a fully diluted basis 366.9 387.6

7. Labour force

The headcount at the end of the quarter as well as the average number of full time equivalents is specified in the table below:

2008 2007
Express 75,521 74,249
Mail 83,526 81,319
Other Networks 1,391 1,406
Non-allocated 262 237
Employees at period end 160,700 157,211
Express 70,748 70,376
Mail 42,284 41,870
Other Networks 1,130 1,237
Non-allocated 255 226
Average FTE's up to and incl. the period 114,417 113,709

The average number of full time equivalent working with TNT Express as at 27 September 2008 was 70.748 being an increase of 372 staff (0.5%) compared to the same period in 2007. The highest increases have occurred to support the business growth and expansion.

The average number of full time equivalents working with TNT Mail as at 27 September 2008 was 42,284 being an increase of 414, the result of a decrease of 565 in Mail NL staff at Operations due to declining volumes and efficiency improvement in Operations, helped by stimulated outflow at delivery and an increase due to expansion in EMN Germany and UK.

8. Subsequent events

On 16 October 2008, TNT issued a trading statement: trading conditions in TNT's European Express business have significantly worsened in September and, based on the volume patterns in the first two weeks of October, TNT expects this pressure to continue in the fourth quarter.

Thursday 4 December 2008 Analysts' Meeting

Monday 16 February 2009 Publication of 2008 fourth quarter and full year results

Wednesday 8 April 2009 Annual general meeting of shareholders

Monday 4 May 2009 Publication of 2009 first quarter results

Monday 27 July 2009 Publication of 2009 second quarter and half year results

Monday 2 November 2009 Publication of 2009 third quarter results

Additional information available at http://group.tnt.com

Investor Relations

Cees Visser

Director Investor Relations Phone +31 20 500 62 41 Email [email protected]

Andrew Beh Deputy Director Investor Relations Phone +31 20 500 8717 Email [email protected]

Yolanda Bolleurs

Manager Investor Relations Phone +31 20 500 8514 Email [email protected]

Group Communications / Media Relations Robin Boon

Group Director Communications Phone +31 20 500 6141 Email [email protected]

Daphne Andriesse

Senior Press Officer Media Relations Phone +31 20 500 6224 Email [email protected]

Cyrille Gibot Senior Press Officer Media Relations

Phone +31 20 500 6223 Email [email protected]

Published by

TNT N.V. Neptunusstraat 41-63 2132 JA Hoofddorp P.O. Box 13000 1100 KG Amsterdam Phone +31 20 500 6000 Fax +31 20 500 7000 Email [email protected]

Some statements in this press release are "forward-looking statements". By their nature, forward-looking statements involve risk and uncertainty because they relate to events and depend on circumstances that will occur in the future. These forward-looking statements involve known and unknown risks, uncertainties and other factors that are outside of our control and impossible to predict and may cause actual results to differ materially from any future results expressed or implied. These forward-looking statements are based on current expectations, estimates, forecasts, analyses and projections about the industries in which we operate and management's beliefs and assumptions about future events. You are cautioned not to put undue reliance on these forward-looking statements, which only speak as of the date of this press release and are neither predictions nor guarantees of future events or circumstances. We do not undertake any obligation to release publicly any revisions to these forward-looking statements to reflect events or circumstances after the date of this press release or to reflect the occurrence of unanticipated events, except as may be required under applicable securities laws.

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