Deutsche Post DHL - Annual Report 2009 - 5 Adjustment of prior-period amounts

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5 Adjustment of prior-period amounts

Balance sheet

The revised chart of accounts has improved balance sheet transparency with respect to financial assets and liabilities. The prior-period amounts were adjusted accordingly. Further information can be found in the relevant Notes.

Adjustment of prior-period amounts: balance sheet 31 December 2008
€m
	31 Dec. 2008	Adjustments	31 Dec. 2008 adjusted	Note
Non-current financial assets	574	144	718	30
Other non-current assets	514	–144	370	31
Receivables and other current assets	8,715	–634	8,081	35
Current financial assets	50	634	684	36
Non-current financial liabilities	3,318	134	3,452	46
Other non-current liabilities	367	–134	233	47
Current financial liabilities	779	643	1,422	46
Other current liabilities	4,745	–679	4,066	47
Trade payables	4,980	36	5,016	48

Adjustment of prior-period amounts: balance sheet 1 January 2008
€m
	1 Jan. 2008	Adjustments	1 Jan. 2008 adjusted	Note
Non-current financial assets	857	128	985	30
Other non-current assets	497	–128	369	31
Receivables and other current assets	9,806	–130	9,676	35
Current financial assets	72	130	202	36
Non-current financial liabilities	8,625	213	8,838	46
Other non-current liabilities	361	–213	148	47
Current financial liabilities	1,556	130	1,686	46
Other current liabilities	5,101	–199	4,902	47
Trade payables	5,384	69	5,453	48

Income statement

Since financial year 2009 the expected return on plan assets has been reported together with the interest component of pension expenses under net finance costs/net financial income. This revised presentation brings it into line with the generally accepted procedure and thus increases the comparability of the financial statements. The prior-period amounts were adjusted accordingly.

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