The condensed Group interim financial statements of Wincor Nixdorf Aktiengesellschaft (in the following “Wincor Nixdorf”) 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 regulation of October 15, 2008 (published in the Official Journal of the European Union on October 16, 2008) “Amendments to IAS 39 Financial Instruments: Recognition and Measurement” and “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 as of June 30, 2009. Application of all other Standards and Interpretations adopted by the European Union in the period from October 1, 2008, to June 30, 2009, is not mandatory for the Group financial statements of Wincor Nixdorf until fiscal 2009/2010 or later. The effects of a first-time application of the Standards and Interpretations on the Wincor Nixdorf Group financial statements are currently being assessed.

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.