The Group interim report of Wincor Nixdorf AG has been compiled in accordance with the requirements of the International Accounting Standards Board (IASB) and the bulletins of the International Financial Reporting Interpretations Committee (IFRIC). With the beginning of the fiscal year 2005/2006 Wincor Nixdorf AG has to apply the standards which have been revised in the course of the “Improvements Project”. The first-time application of the revised International Financial Reporting Standards has mainly the following effects on the Group financial statements of Wincor Nixdorf AG to March 31, 2006.