In addition to the consolidated financial statements with their full inclusion of Deutsche Postbank Group, consolidated financial statements were prepared including the Deutsche Postbank Group at equity, since the activities of the Deutsche Postbank Group differ substantially from the ordinary activities of the other companies in Deutsche Post World Net. Deutsche Postbank Group was excluded from full consolidation in the following consolidated financial statements as at 31 December 2007. The Deutsche Postbank Group is accounted for in these supplemental financial statements only as a financial investment carried at equity. The accounting treatment in these financial statements differs from the standards required by the IFRSs to the extent that the Deutsche Postbank Group was not fully consolidated, as required by IAS 27, but was accounted for at equity.

The following tables show the reconciliation of the financial statements of Deutsche Post World Net to those of Deutsche Post World Net including Postbank at equity. Transactions between the Deutsche Postbank Group and the other Group companies are generally included in the financial statements.