Siemens 2005 Annual Report Download - page 88
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Information for shareholders
88
Management’s discussion and analysis
Business overview 90
Basis of presentation 92
Fiscal 2005 – Results of Siemens 94
Segment information analysis 97
Operations 97
– Information and Communications 97
– Automation and Control 98
– Power 101
– Transportation 102
– Medical 103
– Lighting 103
– Other Operations 104
– Corporate items, pensions and
eliminations 104
Financing and Real Estate 105
Eliminations, reclassifications and
Corporate Treasury 105
EVA performance 106
Dividend 109
Liquidity and capital resources 109
Cash flow 109
Capital resources and capital requirements 111
Overview financial position 118
Subsequent events 120
Critical accounting estimates 120
Risk management 123
Accounting under International Financial
Reporting Standards (IFRS) 131
Annual Report /Form 20-F disclosure differences 132
Outlook 133
Internal control over financial reporting 134
Information for shareholders