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Standards, interpretations, and amendments issued, but not yet to be applied








To be applied by Deutsche Telekom from


Expected impact on the presentation of Deutsche Telekom’s results of operations and financial position

IFRSs endorsed by the EU

Amendments to IFRS 16

Lease Liability in a Sale and Leaseback

Jan. 1, 2024

The provisions require a seller-lessee to subsequently measure lease liabilities arising from a sale and leaseback transaction in a way that it does not recognize any amount of the gain or loss that relates to the right of use it retains. The requirements for initial measurement of the right-of-use asset have not been amended. By contrast, the change to the subsequent measurement of the lease liability requires variable lease payments that do not depend on an index or interest rate to also be considered in the initial measurement of the lease liability from a sale and leaseback transaction.

No material impact.

Amendments to IAS 1

Classification of Liabilities as Current or Non-current

Jan. 1, 2024

The amendments clarify that the classification of liabilities as current or non-current should be based on rights that are in existence at the end of the reporting period. The amendment also clarifies the definition of settlement of a liability.

No material impact.

Amendments to IAS 1

Non-current Liabilities with Covenants

Jan. 1, 2024

The amendments clarify that covenants in loan agreements with which an entity is required to comply only after the reporting date do not affect the classification of a liability on the reporting date as current or non-current. By contrast, covenants with which an entity must comply on or before the reporting date affect the classification.

No material impact.

IFRSs not yet endorsed by the EUa

Amendments to IAS 7 and IFRS 7

Supplier Finance Arrangements

Jan. 1, 2024

The subject of the amendments is supplier finance arrangements, especially reverse factoring arrangements. The amendments created additional disclosure requirements in accordance with IAS 7 and IFRS 7 to increase transparency about the impact that supply finance arrangements have on an entity’s liabilities, cash flows, and liquidity risk.

No material impact.

Amendments to IAS 21

Lack of Exchangeability

Jan. 1, 2025

The amendments amend IAS 21 to
– specify when a currency is exchangeable into another currency and when it is not;
– specify how an entity determines the exchange rate to apply when a currency is not exchangeable; and
– require the disclosure of additional information when a currency is not exchangeable.

No impact.


For standards not yet endorsed by the EU, the date of first-time adoption scheduled by the IASB is assumed for the time being as the likely date of first-time adoption.