Mercedes 2006 Annual Report Download - page 233

Index
Rating. An assessment of a company’s creditworthiness issued
by rating agencies.
ROE – return on equity. For the financial services business,
return on investment is measured by means of ROE (return on
equity). ROE is defined as a quotient of operating profit and
shareholders’ equity.
RONA – return on net assets. For the Group as a whole and for
the industrial divisions, return on investment is measured by
means of RONA (return on net assets). RONA is defined as a
quotient of net operating income (for the Group) or operating
profit (for the industrial divisions) and net assets (see page 48).
Sarbanes-Oxley Act. The Sarbanes-Oxley Act was passed in the
United States in 2002. This new law resulted in additional re-
gulations for the protection of investors, including greater responsi-
bility for management and the audit committee. In particular,
requirements concerning the accuracy and completeness of pub-
lished financial information have become stricter, and disclosure
and auditing duties have been expanded.
US GAAP – United States Generally Accepted Accounting
Principles. The principles of accounting, evaluation and
disclosure that are generally followed in the United States and
which are applied by DaimlerChrysler.
Value at risk. Measures the potential future loss (related to
market value) for a given portfolio in a certain period and for
which there is a certain probability that it will not be exceeded.
Value added. Value added indicates the extent to which the
operational profit measure exceeds the cost of capital. When
value added is positive, return on net assets is higher than the
cost-of-capital (see page 47).
Auditors’ report 139
Capital expenditure 60, 78
Cash flow 58
Code of Ethics 114
Compensation system 120 ff
Compliance 118 f
Consolidated Group 157
CORE 82, 37
Corporate governance 110 ff, 112
Deferred taxes 166 ff
Dividends 52
EADS 97, 38
Earnings per share (EPS) 208, 28
Equity method 157 ff
Financial income 51, 165
Global Excellence 92, 37
Goodwill 170
Integrity Code 114
Investor Relations 27 f
Liabilities 192 f, 64
Net assets 47
Net income 52
Operating profit 43 ff, 205, 207
Pension obligations 182 ff
Portfolio changes 38
Quality 84, 87
Ratings 62
Revenues 42, 205, 207
RONA – return on net assets 48
Safeguarding the Future 2012 102
Segment reporting 204 ff
Shareholders’ equity 63, 176 ff
Shares 26 ff, 176
Strategy 36
Unit sales 40, 82, 86, 90, 96
Value added 48
World Engine 88
Additional Information | Index | 217