30 Non-current financial assets

1)	Prior-period amount adjusted, see Note 5.

Following the revision of the chart of accounts, the derivatives previously reported under other non-current assets (2008: €89 million; 1 January 2008: €95 million) and the rental deposits provided (2008: €55 million; 1 January 2008: €33 million) were reclassified to non-current financial assets, and the accounts within the “loans and receivables” and “financial assets available for sale” categories were rearranged.

The assets at fair value through profit or loss mainly consist of a put option related to the sale of the interest in Deutsche Postbank to Deutsche Bank AG, see Note 50. This item also includes derivatives for hedging the currency risk.

Write-downs on financial assets amounting to €33 million (previous year: €30 million) were recognised in the income statement because the assets were impaired. A large proportion (€26 million) of this amount is attributable to loans and receivables, while €6 million is attributable to assets at fair value through profit or loss and €1 million to available-for-sale financial assets.

Compared with the market rates of interest prevailing at 31 December 2009 for comparable non-current financial assets, most of the housing promotion loans are low-interest or interestfree loans. They are recognised in the balance sheet at a present value of €21 million (previous year: €19 million). The principal amount of these loans totals €23 million (previous year: €24 million).

Details on restraints on disposal are contained in Note 50 (Collateral).

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