BMW 2004 Annual Report Download - page 102
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101
Capital expenditure comprises additions to
property, plant and equipment and intangible assets.
Segment assets and segment liabilities com-
prise all assets and liabilities employed by the rele-
vant business segment to generate the profit before
financial result.
The return on sales for each segment is based
on the profit from ordinary activities.
Internal financing is computed as the profit or
loss from ordinary activities adjusted for deprecia-
tion and significant non-cash items, less actual tax
payments.
In the case of segment information by geo-
graphical region, external sales are based on the lo-
cation of the customer’s registered office. Segment
information is provided for the regions Germany,
rest of Europe, the Americas and Africa, Asia and
Oceania, in line with internal management and re-
porting procedures.
Segment information by region External sales Capital expenditure Assets
in euro million 2004 2003 2004 2003 2004 2003
Germany 11,961 10,590 3,637 3,492 24,905 21,510
Rest of Europe 15,823 13,389 515 549 15,618 14,390
America 10,648 11,620 92 143 15,949 15,263
Africa, Asia, Oceania 5,903 5,926 103 61 6,877 6,142
Reconciliations – –––4,066 4,170
Group 44,335 41,525 4,347 4,245 67,415 61,475