E_mg_GB_03_vorne-29_3_04
E_mg_GB_03_vorne-29_3_04
E_mg_GB_03_vorne-29_3_04
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MANAGEMENT SHARE STRATEGY SPECIAL SECTION MANAGEMENT REPORT FINANCIAL STATEMENTS FURTHER INFORMATION<br />
Major Shareholding • Directorships Held by Members of the Executive Board • Directorships Held by Members of the Supervisory Board • List of Abbreviations • Index for the Notes • Financial Calendar<br />
LIST OF ABBREVIATIONS FOR THE NOTES TO THE<br />
CONSOLIDATED FINANCIAL STATEMENTS<br />
ABS Asset-backed securities<br />
AktG German Joint Stock Corporation Act<br />
APB Accounting Principles Board Opinion<br />
ARB Accounting Research Bulletin<br />
CON FASB Statements of Financial Accounting Concepts<br />
DRSC German Accounting Standards Committee<br />
DVFA/SG German Association of Financial Analysts and Investment Consultants/<br />
Schmalenbach Society<br />
EBIT Earnings before interest and taxes<br />
EBITDA Earnings before interest, taxes, depreciation and amortization<br />
EBT Earnings before taxes<br />
EITF Emerging Issues Task Force<br />
EPS Earnings Per Share<br />
ESOP Employee share ownership program<br />
EStG German Income Tax Act<br />
a million Millions of euros<br />
a ’000 Thousands of euros<br />
FASB Financial Accounting Standards Board<br />
FIN FASB Interpretation<br />
H<strong>GB</strong> German Commercial Code<br />
IFRS International Financial Reporting Standards<br />
i.I. In insolvency<br />
KonTraG German Control and Transparency of Companies Act<br />
P+L Profit and loss account<br />
PoC Percentage of Completion<br />
r revised<br />
SBU Strategic business unit<br />
SFAS Statement of Financial Accounting Standards<br />
SFY Short fiscal year<br />
SOP Statement of Position<br />
U.S.$ U.S. dollar<br />
U.S. GAAP United States generally accepted accounting principles<br />
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