As a listed company active in the capital market, DVB is obliged to prepare
its consolidated financial statements in accordance with International
Financial Reporting Standards (IFRS).
The single-entity financial statements of DVB Bank SE are prepared in
accordance with the German Commercial Code.
The management reports and the consolidated management reports are
prepared in line with the structure and criteria set out in German Accounting
- Annual Report 2012 of DVB Bank SE (available in German only)