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Financial Statements and Corporate Governance

Related parties — The Group has entered into various transactions with related companies in 2007 and 2006 that have all been carried out in the normal course of business. As is the Group’s policy, related party transactions have to be carried out at arm’s length. Transactions with related parties include the French State, Daimler AG, Lagardère and SEPI (Spanish State). Except for the transactions with the French State and SEPI, the transactions are not considered material to the Group either individually or in the aggregate. The transactions with the French State include mainly sales from the Eurocopter, Astrium and Defence & Security divisions for programmes like Tiger, M51 / M45 ballistic missiles and SCALP naval cruise missiles. The transactions with the Spanish State include mainly sales from the MTAD and Defence & Security divisions for programmes like the A400M and Eurofighter.

The transactions with the joint ventures mainly concern the Eurofighter and A400M programmes.

The following table discloses the related party transactions on a full EADS’ share as of 31st December 2007:

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(in €m)

Sales of goods and services and other income in 2007

Purchases of goods and services and other expense in 2007

Receivables due as of 31st December 2007

Payables due as of 31st December 2007

Other liabilities/ Loans received as of 31st December 2007

 

 

 

 

 

 

French State

1,587

17

882

0

2,087

Spanish State (SEPI)

316

0

122

0

352

Daimler AG

4

12

2

4

0

Lagardère group

2

0

0

2

14

Total transactions with shareholder

1,909

29

1,006

6

2,453

Total transactions with joint ventures

1,638

28

371

42

616

Total transactions with associates

687

20

317

3

0

In 2007, Lagardère and the French State repaid to EADS the dividends they received related to 2006 for an amount of €29 million as an interest free loan.

The following table discloses the related party transactions on a full EADS’ share as of 31st December 2006:

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(in €m)

Sales of goods and services and other income in 2006

Purchases of goods and services and other expense in 2006

Receivables due as of 31st December 2006

Payables due as of 31st December 2006

Other liabilities/ Loans received as of 31st December 2006

 

 

 

 

 

 

French State

2,292

28

857

19

1,968

Spanish State (SEPI)

394

0

120

0

408

Daimler AG

5

5

5

3

0

Lagardère group

0

0

0

0

0

Total transactions with shareholder

2,691

33

982

22

2,376

Total transactions with joint ventures

1,088

30

194

19

359

Total transactions with associates

639

9

247

4

0

Remuneration — Theannual remuneration and related compensation costs of all of key management personnel, i.e. Non Executive Board Members, Executive Board Members and Members of the Executive Committee, can be summarised as follows:

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(1)

Amount of the net pension defined benefit obligation.

(2)

Aggregated amount of current service and interest costs related to the defined benefit obligation accounted for during fiscal year 2007.

(3)

Non Executive Board Members in office as at 31st December 2007.

(4)

The Chief Executive Officer was the sole Executive Board Member in office as at 31st December 2007.

(5)

Including former Executive Board Members who ceased their membership with the Board in 2007 but who were still Executive Committee Members as at 31st December 2007; excluding former Executive Committee Members who were no longer in office as at 31st December 2007.

2007

Compensation expense

Pension

(in €m)

 

Defined benefit obligation(1)

Pension expense(2)

 

 

 

 

Non Executive Board Members(3)

0.8

-

-

Executive Board Member(4)

2.1

0.8

0.6

Other Executive Committee Members(5)

11.7

15.5

1.7

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(1)

Amount of the net pension defined benefit obligation.

(2)

Aggregated amount of current service and interest costs related to the defined benefit obligation accounted for during fiscal year 2006.

(3)

Non Executive Board Members in office as at 31st December 2006.

(4)

Executive Board Members in office as at 31st December 2006.

(5)

Excluding former Executive Committee Members who were no longer in office as at 31st December 2006.

2006

Compensation expense

Pension

(in €m)

 

Defined benefit obligation(1)

Pension expense(2)

 

 

 

 

Non Executive Board Members(3)

0.8

-

-

Executive Board Members(4)

5.3

11.5

1.2

Other Executive Committee Members(5)

5.8

6.4

0.7

Additionally, performance units granted in 2007 to the Chief Executive Officer and to the other Executive Committee Members represented 259,900 units.

The amounts detailed above do neither comprise the termination package nor the estimated cost of Long Term Incentives granted to Executive Committee Members.

For more information in respect of remuneration of Directors, see “Notes to the Company Financial Statements – Note 11: Remuneration”.

EADS has not provided any loans to/advances to/guarantees on behalf of Directors, former Directors or Executive Committee Members.

The Executive Committee members are furthermore entitled to a termination package when the parting results from a decision by the Company. The employment contracts for the Executive Committee members are concluded for an indefinite term with an indemnity of up to a maximum of 24 months of their target income.

The Board has decided to reduce the maximum termination indemnity from 24 months to 18 months of annual total target salary.

This new rule is applicable to the Executive Committee members from the renewal of their employment contracts.

The indemnity could be reduced pro rata or would even not be applicable depending on age and date of retirement.

Executive Committee members are also entitled to a Company car.