DES Nine-Month Report 2012

/ / / 9 DES Nine-month report 2012 Statement of changes in equity in € thousand Number of shares outstanding Share capital Capital reserves Other retained earnings Statutory reserve Total 01.01.2011 51,631,400 51,631 890,615 219,491 2,000 1,163,737 Change in cash flow hedge -14,507 -14,507 Change due to currency translation effects -578 -578 Change in deferred taxes 2,412 2,412 Total earnings recognised directly in equity 0 0 -12,673 0 -12,673 Consolidated profit 40,028 40,028 Total profit 27,355 27,355 Dividend payment -56,795 -56,795 Trade tax (IAS 8 – Error Corrections) 485 2,373 2,858 30.09.2011 51,631,400 51,631 890,615 192,424 2,000 1,137,155 01.01.2012 51,631,400 51,631 890,482 248,928 2,000 1,193,041 Change in cash flow hedge -11,415 -11,415 Change in deferred taxes 3,343 3,343 Total earnings recognised directly in equity 0 0 -8,072 0 -8,072 Consolidated profit 49,938 49,938 Total profit 0 0 41,866 0 41,866 Dividend payments -56,795 -56,795 30.09.2012 51,631,400 51,631 890,482 233,999 2,000 1,178,112 Disclosures Reporting principles These interim financial statements of the Deutsche EuroShop Group as at 30 September 2012 have been prepared in accordance with Inter national Financial Reporting Standards (IFRS). The management report and the abridged financial statements were not audited in accordance with section 317 of the Handelsgesetzbuch (HGB – German Commercial Code), nor were they reviewed by a person qualified to carry out audits. In the opinion of the Executive Board, the report contains all of the necessary adjustments required to give a true and fair view of the results of operations as at the date of the interim report. The performance for the first nine months up to 30 September 2012 is not necessarily an indication of future performance. The accounting policies applied correspond to those used in the last consolidated financial statements as at the end of the financial year. A detailed description of the methods applied was published in the notes to the consolidated financial statements for 2011. Adjustment of previous year’s values in accordance with IAS 8 (correction of an error) Following the adjustment of the previous year’s figures in the third quarter of 2011 in light of trade tax risks for the first time and the creation of trade tax provisions, further trade tax provisions of € 2.4 million for nega- tive interest rate hedges and the cost of the capital increase, which were not included in the quarterly financial statements as at 30 September 2011, have now been recognised in equity in accordance with IAS 8.41 ff (correction of an error). Please also refer to the detailed explanations provided in the published consolidated financial statements for 2011.

DES Nine-Month Report 2012

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