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Reconciliation of carrying amounts in the balance sheet as at 31 December 2007

Reconciliation of carrying amounts in the balance sheet as at 31 December 2007
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  Carrying amount Carrying amount measured in accordance with IAS 39  Other financial instruments
outside the scope of IAS 39		 Outside the scope
of IFRS 7		 Fair value of financial
instruments
under IFRS 7
   Financial assets and liabilities recognised
at fair value through profit or loss		 Available-for-sale financial assets Loans and receivables/
Other financial liabilities		 Held-to-maturity
financial assets		 Derivatives designated as
hedging instruments		 Liabilities from
finance leases		    
 Trading Fair value option Fair value Amortised cost Amortised cost  Amortised cost  Fair value  Amortised cost
Fair value Fair value

ASSETS		                      
Non-current financial assets 1,060     431 301 115 10      203 857
Other non-current assets 497   66         28   403
94
Receivables and other assets
 9,806 25       6,679   26   3,076
6,730
Receivables and other securities from
financial services2)		 193,920 9,936 7,043 41,174   134,160 1,186 421     193,493
Financial instruments 72     19   52 1       72
Cash and cash equivalents 4,683         4,683         4,683
Assets held for sale 615         565       50
565
Total assets 210,653 9,961 7,109 41,624 301 146,254 1,197 475 0
 3,732
 206,494

EQUITY AND LIABILITIES		                      
Non-current financial liabilities1) –8,625         –7,823     –551 –251
–8,403
Other non-current liabilities –361         –224   –97   –40
–337
Current financial liabilities –1,556         –1,482     –74 0
–1,556
Trade payables –5,384         –5,384         –5,384
Liabilities from financial services –187,787 –5,594       –181,320   –873      –186,763
Other current liabilities –5,101 –16       –510   –44   –4,531
 –570
Total equity and liabilities –208,814 –5,610 0 0 0 –196,743 0 –1,014 –625 –4,822
203,013
1) Some of the bonds included in financial liabilities were designated as a hedged item in a fair value hedge and are thus subject to a basis adjustment. Accounting is therefore neither fully at fair value nor at amortised cost.
2) Restatement of the prior-year figure due to the Deutsche Postbank Group restatement (see Note 5).
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