Commerzbank Aktiengesellschaft

International Financial Reporting Standards (IAS 1.82) requires an adapted disclosure of interest components. To comply with this standard, Commerzbank has decided from January 1, 2013 onwards to report all trading-related interest income (revenues and expenses) as part of net interest income rather than continuing to include this under disclosure of net trading income.

In the course of the redefinition of the net trading income, Commerzbank has also decided to reclassify certain income components of our debt capital markets business (segment Corporates & Markets) from net trading income to net commission income.

In addition, as of January 1, 2013 banks are required to apply the amended IFRS (IAS 19), which leads in particular to a change in the recognition of actuarial profits and losses in respect of employee benefits.

For comparison purposes only, we have adjusted our income statement for the year 2012 to take into consideration the above-mentioned changes to be applied from January 1, 2013.