E_mg_GB_03_vorne-29_3_04

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INDEX FOR THE NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
Key word Page
A Accounting Policies 88, 152
Accumulated other 87, 92, 93, 115,
comprehensive income 122, 125, 138, 155
Acquisitions 98, 99, 145, 151
Appropriation of profit 158
Asset-backed securitization 112, 113, 153
Assets held for sale 91, 111
C Cash and cash equivalents 91, 115, 130, 135, 136
Commitments and contingencies 93, 112, 132, 133
Companies reported at equity 97
Completed-contract method 90, 129, 153
Consolidation 86, 151
Consolidation of expenses and income 87
Consolidation of liabilities 87
D Deferred income 86, 132,
Deferred taxes 91 141, 142, 154
Derivatives 93, 102, 122,135,
136, 153
Discontinued operations 91, 100, 107, 113,
132, 133, 136, 144, 156
Disposals 100, 102, 104
Dividend 79, 114
E Earnings per share
Elimination of intercompany
92, 118, 144
gains and losses 87
Emoluments of the Executive Board 156
Employee share ownership program 120, 121, 144
Exchange rates 88, 108, 137
F Factoring 112, 133, 163
Financial income 141, 148
Financial instruments 111, 135
Financial liabilities 130, 131, 135, 136
Fixed assets 89, 102,103,108,
113, 115, 152
Foreign-currency assets and liabilities 92, 135, 153
G Goodwill 86, 88, 99,100, 102
103, 108, 149, 150, 151
I Income taxes 141
Intangible assets 88, 89, 108, 125,
148, 155
Inventories 90, 102, 110, 152
Key word Page
L Leases 89, 90, 94, 97, 102,
108, 109, 110, 123, 152
Liabilities 87, 92, 102, 109, 130
Liabilities held for sale 91, 131
Litigation 134
Long-term construction contracts (PoC) 90, 92, 98, 111,
131, 140, 153, 154
M Marking-to-market 153
Minority interests 122, 144, 152, 155
N New accounting pronouncements 94
Number of employees 107, 148, 149, 156
O Other liabilities 131
Other operating expenses 139
Other operating income 139
Other provisions and accruals 123, 128, 154
P Pension reserves 88, 92, 95,115, 123
Prepaid expenses 116, 125
Principles of consolidation 86, 151
Property, plant and equipment 89, 90, 102, 103,
108, 148
Provisions and accrued liabilities 92, 96, 102,
123, 139, 154
R Receivables and other assets 91, 110,
Related-party transactions 144
Research and development costs 92, 140
Restructuring 94, 107, 128, 129, 140
S Scope of consolidation 86, 97, 115, 129
Securities 91, 92, 113, 114,
135, 153
Segment reporting 146
Shareholders’ equity 86, 92, 95, 98, 116,
138, 151,155
Special-purpose entities 112, 113
Staff expenses 102, 155
Statements of cash flows 81, 115
Stock-based compensation/ 93, 95
stock option program 117, 121, 156
Subsequent events 145
T Treasury stock 122
V Valuation allowances 91, 137, 141
Variable-interest entities 97, 98, 130