Business Context and Reporting Period
This Form 6-K filing by Deutsche Bank Aktiengesellschaft was submitted on October 29, 2009. The report incorporates by reference the company's Interim Report for the period ended September 30, 2009, including the Management Report, Risk Report, and unaudited financial statements.
Key Financial Metrics
The provided text serves as a cover document and does not contain specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. These metrics are located in the unaudited financial statements included as Exhibit 99.1, which are referenced but not detailed in this text.
The filing highlights the use of the following non-GAAP financial measures alongside IFRS standards:
- IBIT attributable to Deutsche Bank shareholders (target definition)
- Average active equity
- Pre-tax return on average active equity
- Net income attributable to Deutsche Bank shareholders (basis for target definition EPS)
- Diluted earnings per share (target definition)
Material Changes
The filing text does not provide specific data regarding material changes in financial performance compared to prior periods. It notes that the "Outlook" subsection of the Management Report is not incorporated by reference into the Registration Statement No. 333-162195.
Guidance, Outlook, and Risks
Forward-Looking Statements: The report contains forward-looking statements regarding intentions, beliefs, and expectations. Management explicitly states there is no obligation to update these statements based on new information.
Risk Factors: The filing identifies several factors that could cause actual results to differ materially from expectations, including:
- Conditions in financial markets in Germany, Europe, the United States, and elsewhere.
- Potential defaults of borrowers or trading counterparties.
- Implementation of strategic initiatives.
- Reliability of risk management policies and procedures.
Detailed risk factors are referenced in the company's SEC Form 20-F filed on March 24, 2009.
Investor Verification Checklist
- Review Exhibit 99.1 for the specific unaudited financial statements and the "Management Report" to obtain actual revenue and profit figures for the period ended September 30, 2009.
- Verify the reconciliation between IFRS measures and the non-GAAP measures (e.g., IBIT, target definition EPS) described in the 2008 Annual Report on Form 20-F.
- Consult the "Risk Factors" section of the March 24, 2009 Form 20-F for detailed descriptions of market and credit risks.
- Note that the "Outlook" section of the Interim Report is excluded from the incorporation by reference in Registration Statement No. 333-162195.