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Scope of information
Impact on key 2006 financial and risk measures not material
IFRS first-time adoption
Overview of impact –Net income 2006
Overview of impact –Equity as at 31 Dec 2006
Key difference: Consolidation (A)
Key difference: Loan origination costs (B)
Key difference: Fair value option (C)
Key difference: Fair value option (C) –Details
Key difference: Equity method investments (D)
Key difference: Definition of a derivative (E)
Key difference: Loans held for sale reclassified to trading (F)
Key difference: Financial assets available for sale (G)
Key difference: Financial asset derecognition(H)
Key difference: Real estate & leasing (I)
Key difference: Share-based compensation (J)
Key difference: Pensions (K)
Key difference: Derivatives on DB shares (L)
Key difference: Tax (O)
Tax impact from share-based compensation: Two scenarios
Tax impact from share-based comp under IFRS: Example
Equity reclassifications reduce future net income charges
IFRS impact on provision for credit losses
Overview of impact –Balance sheet as at 31 Dec 2006
IFRS grosses up the balance sheet, but risk is unchanged
Key difference: Regulatory capital
IFRS shareholders’ equity vsIFRS BIS core capital
Key differences: EPS and RoE
Streamlining financial disclosure (1)
Streamlining financial disclosure (2)
Our target definition
Reconciliation of pre-tax targets (RoE/ IBIT)
Reconciliation of EPS target
Number of shares for EPS calculation
How both U.S. GAAP and IFRS treat deferred taxes on share-based compensation
Tax impact from share-based compensation: Where U.S. GAAP and IFRS differ
Cautionary statements
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18651328 Transition to IFRS by Deutsche Bank

18651328 Transition to IFRS by Deutsche Bank

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Published by pololambros

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Published by: pololambros on Feb 06, 2012
Copyright:Attribution Non-commercial


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