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In addition to currency risks, Deutsche Telekom is exposed to interest rate risks and price risks in its investments The periodic effects are determined by relating the hypothetical changes in the risk variables to the balance of financial instruments at the reporting date It is assumed that the balance at the reporting date is representative for the year as a whole Currency risks as defined by IFRS 7 arise on account of financial instruments being denominated in a currency that is not the functional currency and being of a monetary nature; differences resulting from the translation of financial statements into the Group s presentation currency are not taken into consideration Relevant risk variables are generally all nonfunctional currencies in which Deutsche Telekom has financial instruments.

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Review and discuss quarterly reports from the Outside Auditor on: (a) All critical accounting policies and practices to be used; (b) All alternative treatments within GAAP for policies and practices related to material items that have been discussed with management, including ramifications of the use of such alternative disclosures and treatments, and the treatment preferred by the Outside Auditor; (c) The internal controls adhered to by the Company, management, and the Company s financial, accounting and internal auditing personnel, and the impact of each on the quality and reliability of the Company s financial reporting; and (d) Other material written communications between the Outside Auditor and management, such as any management letter or schedule of unadjusted differences.

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The currency sensitivity analysis is based on the following assumptions: Major nonderivative monetary financial instruments (liquid assets, receivables, interest-bearing securities and/or debt instruments held, interest-bearing liabilities, finance lease liabilities, liabilities arising from ABS transactions, noninterest-bearing liabilities) are either directly denominated in the functional currency or are transferred to the functional currency through the use of derivatives Exchange rate fluctuations therefore have no effects on profit or loss, or shareholders equity Noninterest-bearing securities or equity instruments held are of a nonmonetary nature and therefore are not exposed to currency risk as defined by IFRS 7 Interest income and interest expense from financial instruments are also either recorded directly in the functional currency or transferred to the functional currency by using derivatives For this reason, there can be no effects on the variables considered in this connection.

Discuss in advance with management the Company s practice with respect to the types of information to be disclosed and the types of presentations to be made in earnings press releases, including the use, if any, of pro forma or adjusted nonGAAP information, as well as financial information and earnings guidance provided to analysts and rating agencies.

3.6 Good basic read too much like a reference text to compete well 4.3 Covers the ground well essential bits missing 5.2 A good standard coverage too narrowly focused for our market 5.9 Standard topics there as expected missing essential contents 7.6 Reads well dif cult to read 7.8 Coverage ensures its likely to become a standard avour of the month

In the case of fair value hedges designed for hedging currency risks, the changes in the fair values of the hedged item and the hedging instruments attributable to exchange rate movements balance out almost completely in the income statement in the same period As a consequence, these financial instruments are not exposed to currency risks with an effect on profit or loss, or shareholders equity either Cross-currency swaps are always assigned to nonderivative hedged items, so these instruments also do not have any currency effects Deutsche Telekom is therefore only exposed to currency risks from specific currency derivatives Some of these are currency derivatives that are part of an effective cash flow hedge for hedging payment.

Review and discuss with management, the Internal Auditors and the Outside Auditor: (a) Significant financial reporting issues and judgments made in connection with the preparation of the Company s financial statements; (b) The clarity of the financial disclosures made by the Company; (c) The development, selection and disclosure of critical accounting estimates and the analyses of alternative assumptions or estimates, and the effect of such estimates on the Company s financial statements; (d) Potential changes in GAAP and the effect such changes would have on the Company s financial statements; (e) Significant changes in accounting principles, financial reporting policies and internal controls implemented by the Company; (f) Significant litigation, contingencies and claims against the Company and material accounting issues that require disclosure in the Company s financial statements; (g) Information regarding any second opinions sought by management from an independent auditor with respect to the accounting treatment of a particular.

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