Conversion of the financial reporting to IFRS

Deutsche Telekom has converted its financial reporting to IFRS (International Financial Reporting Standards) starting with the report for the first quarter of 2005. In accordance with a regulation of the European Parliament and Council, listed companies within the European Union are obliged to prepare their consolidated financial statements in accordance with IFRS as of January 1, 2005. IFRS will replace German GAAP in Deutsche Telekom's external reporting.

We have drawn up a detailed reconciliation report and a presentation to explain the conversion to the new accounting methods and the main effects this will have.

Documents concerning the Conversion to IFRS
Presentation (pdf, 409.4 KB)
Reconciliation report (pdf, 1.7 MB)
The Reports Footnotes (pdf, 482.8 KB)
Excel tables accompanying the reconciliation report (xls, 308.5 KB)

Final IFRS historic numbers
In connection with the preparation of its first-time adoption of audited International Financial Reporting Standards (IFRS) consolidated financial statements as of December 31, 2003, 2004 and 2005, Deutsche Telekom determined that certain adjustments should be made to its IFRS opening balance sheet as of January 1, 2003, and to the quarterly information previously published in 2005. Overall, there was no significant impact on the results of operations, financial position or cash flows of the prior periods.
Final IFRS numbers (pdf, 136.7 KB)
Excel tables accompanying the final IFRS numbers (xls, 469.0 KB)