4 Adjustment of prior-period amounts

The sale of the shares in Deutsche Postbank to Deutsche Bank was completed at the end of February 2009. The profit attributable to Deutsche Postbank Group, which until that time had been reported in accordance with IFRS 5 as assets held for sale and discontinued operations, is still reported separately in the income statement for the months of January and February 2009 as profit from discontinued operations. Effective March 2009, the profit attributable to the remaining 39.5% interest in Postbank is reported under net income from associates.

Moreover, since January 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. The prior-year figures were adjusted accordingly. 

Effective January 2009, the effects of currency translation differences and related hedging effects are reported separately in net finance costs/net financial income. The prior-year figures were restated accordingly. 

In addition, the carrying amount of interperiod deferred staff costs was changed. This did not have any effect on net income for the full year. The prior-year figures were restated accordingly.

€m
	2008	Reclassification of Deutsche Postbank Group1)	Reclassifica- tion of return on plan assets	Deferred staff costs	Reclassifica- tion of current translation effects	2008 restated
Total revenue	15,748	–2,539	–	–	–	13,209
Other operating income	479	2	–	–	–	481
Materials expense	–9,191	1,755	–	–	–	–7,436
Staff costs	–4,583	324	–103	–30	–	–4,392
Depreciation, amortisation and impairment losses	–393	34	–	–	–	–359
Other operating expenses	–1,209	245	–	–	–	–964
Net other finance costs	–265	13	103	–	–	–149
Foreign currency result	–	–	–	–	–4	–4
Other financial income	474	–	–	–	–452	22
Other finance costs	–739	13	103	–	456	–167
Income taxes	–108	50	–	5	–	–53
Profit/loss from continuing operations	480	–116	–	–25	–	339
Profit from discontinued operations	–	118	–	–	–	118

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