Consolidated Statement of Changes in Equity for the Period from January 1 to March 31, 2008 (in accordance with IFRSs)
| in €k | Share capital | Capital reserves | Own shares | Revenue reserves | Valuation reserve for financial instruments | Currency translation | Net income shown in the balance sheet | Attributable to GFKL Financial Services AG shareholders | Minority interest | Group |
| Consolidated equity as of January 1, 2007 | 17,634 | 52,099 | -5,054 | 187 | 775 | 270 | 81,398 | 147,309 | 6,377 | 153,686 |
| Change in fair value of swaps | 0 | 0 | 0 | 0 | 283 | 0 | 0 | 283 | 0 | 283 |
| Currency translation | 0 | 0 | 0 | 0 | 0 | -108 | 0 | -108 | 0 | -108 |
| Total income and expense for the year recognised directly in equity | 0 | 0 | 0 | 0 | 283 | -108 | 0 | 174 | 0 | 174 |
| Profit to shareholders of parent company as of March 31, 2007 | 0 | 0 | 0 | 0 | 0 | 0 | 4,404 | 4,404 | 0 | 4,404 |
| Minority interest in profit | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 41 | 41 |
| Minority interest in loss | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -159 | -159 |
| Total income and expense for the year | 0 | 0 | 0 | 0 | 283 | -108 | 4,404 | 4,578 | -118 | 4,460 |
| Repurchase of own shares | 0 | 0 | -54 | 0 | 0 | 0 | 0 | -54 | 0 | -54 |
| Consolidated equity as of March 31, 2007 | 17,634 | 52,099 | -5,108 | 187 | 1,058 | 162 | 85,802 | 151,833 | 6,259 | 158,092 |
| in €k | Share capital | Capital reserves | Own shares | Revenue reserves | Valuation reserve for financial instruments | Currency translation | Net income shown in the balance sheet | Attributable to GFKL Financial Services AG shareholders | Minority interest | Group |
| Consolidated equity as of January 1, 2008 | 17,634 | 50,509 | -5,139 | 8,941 | 2,421 | -903 | 88,501 | 161,963 | 8,057 | 170,020 |
| Currency translation | 0 | 0 | 0 | 0 | 0 | -1,092 | 0 | -1,092 | 0 | -1,092 |
| Valuation reserve for financial instruments | 0 | 0 | 0 | 0 | -1,183 | 0 | 0 | -1,183 | 0 | -1,183 |
| Total income and expense for the year recognised directly in equity | 0 | 0 | 0 | 0 | -1,183 | -1,092 | 0 | -2,274 | 0 | -2,274 |
| Profit to shareholders of parent company as of March 31, 2008 | 0 | 0 | 0 | 0 | 0 | 0 | 3,201 | 3,201 | 0 | 3,201 |
| Minority interest in profit | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 236 | 236 |
| Minority interest in loss | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -7 | -7 |
| Total income and expense for the year | 0 | 0 | 0 | 0 | -1,183 | -1,092 | 3,201 | 927 | 229 | 1,156 |
| Application of IAS 32 (put option) | 0 | -250 | 0 | 0 | 0 | 0 | 0 | -250 | 0 | -250 |
| Repurchase of own shares | 0 | 0 | -129 | 0 | 0 | 0 | 0 | -129 | 0 | -129 |
| Consolidated equity as of March 31, 2008 | 17,634 | 50,259 | -5,268 | 8,941 | 1,238 | -1,995 | 91,702 | 162,511 | 8,285 | 170,796 |