BMW 2006 Annual Report Download - page 133
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132 Other Information
126 Other Information
126 BMW AGPrincipal Subsidiaries
128 BMW Group10-year Comparison
130 BMW Group Locations
132 Glossary
136 Index
138 Contacts
139 Financial Calendar
[ACEA]
Abbreviation for “Association des Constructeurs
Européens d’Automobiles” (European Automobile
Manufacturers Association).
[Cash flow, operating]
Cash inflow from industrial operations.
[Common stock]
Stock with voting right (cf. preferred stock).
[Cost of materials]
Comprises all expenditure to purchase raw materials
and supplies.
[DAX]
Abbreviation for “Deutscher Aktien Index”, the Ger-
man
Stock Index.The index is based on the weighted
market prices of the 30 largest German stock cor-
porations (by stock market capitalisation).
[Deferred taxes]
Accounting for deferred taxes is a method of
allocating tax expense/benefit to the appropriate
accounting period.
[Derivatives]
Financial products, whose measurement is derived
principally from market price, market price fluctua-
tions and expected market price changes of the
underlying instrument (e.g. indices, stocks or bonds).
[DJSI]
Abbreviation for “Dow Jones Sustainability Index
World”. A family of indexes created by Dow Jones
and the Swiss investment agency SAM Sustain-
ability Group for companies with strategies based
on a sustainability concept. The BMW Group has
been one of the leading companies in the DJSI
since 1999.
[EBIT]
Abbreviation for “Earnings Before Interest and Taxes”.
The profit before income taxes, minority interest and
financial result.
[EBITDA]
Abbreviation for “Earnings Before Interest,Taxes,
Depreciation and Amortisation”.The profit before
income taxes, minority interest, financial result and
depreciation/amortisation.
[Effectiveness]
The degree to which offsetting changes in fair value
or cash flows attributable to a hedged risk are
achieved by the hedging instrument.
[EfficientDynamics]
The aim of “EfficientDynamics” is to reduce con-
sumption and emissions whilst simultaneously
increasing dynamics and performance.This involves
a holistic approach to achieving optimum automo-
bile potential, ranging from efficient engine tech-
nologies, lightweight construction and comprehen-
sive energy and heat management inside the
vehicle.
[EMAS]
Abbreviation for “Eco-Management and Audit
Scheme”. A management tool that allows com-
panies and organisations to evaluate, report on and
improve their environmental performance.
Glossary