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Bilfinger Berger

Consolidated financial statements 2007

Table segment reporting

Notes
Segment reporting follows our internal reporting by business segment. Internal revenue shows the supply of goods and services between the business segments, invoiced at the usual market prices. In the reconciliation to the consolidated financial statements, the Group's internal expenses and income as well as intra-Group profits are eliminated. Headquarters' expenses and income are also shown here.

The reconciliation of segment assets also includes securities and cash, as well as the non-current and current assets that are not allocated to the business segments. The segment liabilities shown in the reconciliation include the liabilities of the Group's headquarters and interest-bearing liabilities such as debt and retirement benefit obligations. Accordingly, the corresponding expense and income items are not recorded in segment earnings (EBITA).

Investment in property, plant and equipment also includes investment in intangible assets such as licenses or software of €8.2 million (2006: €7.1 million).

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