Financial instruments are contractual obligations to receive or deliver cash and cash equivalents. In accordance with IAS 32 and IAS 39, these include both primary and derivative financial instruments. Primary financial instruments include in particular bank balances, all receivables, liabilities, securities, loans, and accrued interest. Examples of derivatives include options, swaps, and futures.
The Deutsche Postbank Group accounts for most of the financial instruments in Deutsche Post World Net. The risks and derivatives of the Deutsche Postbank Group’s financial instruments are therefore presented separately below.