Notes to the Consolidated Financial Statements of Deutsche Post World Net for the period ended December 31, 2001

1. Basis of accounting

2. Significant differences between International Accounting Standards and German accounting principles

3. Consolidated group

4. Foreign currency translation

5. Consolidation methods

6. Application of IASs and SIC interpretations

7. Restatement of prior-period amounts

8. Segment reporting

Notes to the income statement

9. Revenue and income from banking transactions

10. Other operating income

11. Materials expense and expenses from banking transactions

12. Staff costs/Employees

13. Depreciation and amortization expense, excluding goodwill amortization

14. Other operating expenses

15. Goodwill amortization

16. Net income from associates

17. Net other finance costs

18. Income tax expense

19. Minority interest

20. Earnings per share

21. Dividend per share

Notes to the balance sheet

22. Intangible assets

23. Property, plant and equipment

24. Long-term investments

25. Inventories

26. Receivables and other assets

27. Receivables and investment securities from financial services

28. Current financial instruments

29. Deferred tax assets

30. Issued capital

31. Reserves

32. Consolidated net profit

33. Minority interest

34. Provisions for pensions and other employee benefits

35. Tax provisions

36. Other provisions

37. Financial liabilities

38. Trade payables

39. Liabilities from financial services

40. Other liabilities

41. Notes to the cash flow statement

Other disclosures

42. Financial instruments

43. Contingent liabilities

44. Other financial obligations

45. Significant events after the balance sheet date

46. Related party disclosures

47. Significant subsidiaries, joint ventures and associates