Initial application of standards, interpretations, and amendments to standards and interpretations in the financial year

In the 2017 financial year, Deutsche Telekom applied the following IASB pronouncements and/or amendments to such pronouncements for the first time:

Pronouncement Title To be applied by
Deutsche Telekom from
Changes Impact on the presentation of Deutsche Telekomʼs
results of operations and financial position
Amendments to IAS 7 Disclosure Initiative January 1, 2017 This pronouncement requires that entities provide disclosures that enable users of financial statements to evaluate changes - in liabilities arising from financing activities. No material impact.
Amendments to IAS 12 Recognition of Deferred Tax Assets for Unrealised Losses January 1, 2017 Clarification of the accounting for deferred tax assets for unrealized losses on debt instruments that are classified as available-for-sale financial assets. No material impact.
Annual Improvements Project Annual Improvements to IFRSs 2014–2016 Cycle January 1, 2017 (IFRS 12) Clarification of many published standards. No material impact.