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LIST OF ABBREVIATIONS
C
- CESR
- Committee of European Securities Regulators
- CGU
- Cash Generating Unit
- CSR
- Corporate Social Responsibility
D
- DBO
- Defined Benefit Obligation
- DEHSt
- German emissions trading office
- DJ STOXX
- Dow Jones stoxx
- DRS
- German Accounting Standard
- DSR
- German Accounting Standards Board
E
- EPS
- Earnings per share
- ESMT
- European School of Management and Technology
H
- HGB
- German Commercial Code
I
- IAS
- International Accounting Standard
- IASB
- International Accounting Standards Board
- IFRIC
- International Financial Interpretations Committee
- IFRS
- International Financial Reporting Standards
K
- KonTraG
- German Law on Control and Transparency in Business
L
- LTMI
- Long Term Management Incentive plan
M
- MitbestG
- German Codetermination Law
- MTI
- Mid Term Incentive plan
P
- POC
- Percentage of Completion
R
- ROCE
- Return on Capital Employed
S
- SFAS
- Statement of Financial Accounting Standards
- SIC
- Standing Interpretations Committee
- SPE
- Special Purpose Entity
T
- TKVA
- ThyssenKrupp Value Added
U
- US GAAP
- United States Generally Accepted Accounting Principles
V
- VorstOG
- Management Compensation Disclosure Act
W
- WACC
- Weighted Average Cost of Capital
- WpHG
- German Securities Trading Act
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