Siemens 2005 Annual Report Download - page 226

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Management’s discussion and analysis
226
A
B
C
D
E
F
G
H
I
K
L
120 Accounting estimates
121, 163 Accounts receivable
169 Accrued liabilities
174 Accumulated benefit obligation (ABO)
154, 155 Acquisitions and dispositions
46 Affiliates (see also Long-term investments and Marketable securities and investments)
228 Annual ShareholdersMeeting
98 Automation and Drives (A&D)
138, 174, 219 Balance sheets
109 Cash flows
142 Changes in shareholdersequity
75 Code of Ethics
191 Common stock
97 Communications (Com)
78 Compensation Report
194 Comprehensive income
195 Contingencies
72 Corporate Governance Report
114, 170 Debt
77 Declaration of Conformity with the German Corporate Governance Code
150, 196, 199 Derivative financial instruments
109 Dividend
148, 206 Earnings per share
24, 29, 126, 206, 218 Employees
106 EVA performance
181 Expected return on plan assets
199, 203 Fair value
131 Financial accounting
90 Financial highlights
130, 135 Financial reporting
14 Fit4More
128, 130 Foreign currency exchange and interest rate risks
177, 187 Funded status of pension plan
224 Glossary
121, 149, 166 Goodwill
116, 195 Guarantees and other committments
197 Hedging activities
215 Independent auditorsreport
99 Industrial Solutions and Services (I&S)
149, 167 Intangible assets
158 Interest income
15 Internet website
149, 164 Inventories
15 Investor Relations
15, 218, 219 Key data
114, 115, 163, 164 Leases
6Letter to our Shareholders
109 Liquidity and capital resources
100 Logistics and Assembly Systems (L&A)
111, 114, 119, 170 Long-term debt
165 Long-term investments
Index