List of abbreviations

A

AktG

German stock corporation act (Aktiengesetz)

C

CESR

Committee of European Securities Regulators

CGU

Cash Generating Unit

CSR

Corporate Social Responsibility

D

DAX

German stock index

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

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