The cash flow statement for the Group’s continuing operations is prepared in accordance with IAS 7 (Cash Flow Statements) and discloses the cash flows in order to present the source and application of cash and cash equivalents. It distinguishes between cash flows from operating, investing and financing activities. Cash and cash equivalents are composed of cash, cheques and bank balances with a maturity of not more than three months, and correspond to the cash and cash equivalents reported on the balance sheet. The effects of currency translation and changes in the consolidated group are adjusted when calculating cash and cash equivalents. At the end of February 2009, the Postbank shares from the first tranche were sold as scheduled and the company was deconsolidated. Discontinued operations for the previous year therefore only include the cash flows for the first two months of 2009.