The condensed Group interim financial statements of Wincor Nixdorf Aktiengesellschaft have 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) as adopted by the European Union.

By EU directive of October 15, 2008 (published in the Official Journal of the European Union on October 16, 2008) the amendments to IAS 39: “Financial Instruments: Recognition and Measurement” and the amendments to IFRS 7: “Financial Instruments: Disclosures”, which were published on October 13, 2008, were incorporated into European Law. Basically, the changes shall apply retroactively as of July 1, 2008. The amended standards had no effect on the condensed Group interim financial statements of Wincor Nixdorf Aktiengesellschaft as of December 31, 2008.

The consolidation, accounting and valuation policies applied to the condensed Group interim financial statements are generally based on the same consolidation, accounting and valuation policies used in the Group financial statements for fiscal 2007/2008. The applied methods of accounting and valuation are described in detail in the Notes to the Group financial statements as of September 30, 2008.