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Financial Statements and Corporate Governance

The Group operates in five divisions (segments) which reflect the internal organisational and management structure according to the nature of the products and services provided.

  • Airbus — Development, manufacturing, marketing and sale of commercial jet aircraft of more than 100 seats and the development and manufacturing of aircraft for military use.
  • Military Transport Aircraft — Development, manufacturing, marketing and sale of military transport aircraft and special mission aircraft.
  • Eurocopter — Development, manufacturing, marketing and sale of civil and military helicopters and maintenance services.
  • Defence & Security — Development, manufacturing, marketing and sale of missiles systems; military combat and training aircraft; provision of defence electronics, defence-related telecommunications solutions; and logistics, training, testing, engineering and other related services.
  • Astrium — Development, manufacturing, marketing and sale of satellites, orbital infrastructures and launchers; and provision of space services.

The following tables present information with respect to the Group’s business segments. Consolidation effects, the holding function of EADS Headquarters and other activities not allocable to the divisions are disclosed in the column “HQ/Conso.”. “Other Businesses” comprises the development, manufacturing, marketing and sale of regional turboprop aircraft and light commercial aircraft, aircraft components as well as civil and military aircraft conversion and maintenance services.

a) Business Segment Information for the year ended 31st December 2007

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(1)

Segment assets exclude investments in associates, current and deferred tax assets as well as cash and cash equivalents and securities as segment result does not include income from associates, total finance costs and income taxes.

(2)

Segment liabilities exclude current and deferred tax liabilities and interest bearing liabilities.

(in €m)

Airbus

Military Transport Aircraft

Euro-
copter

Defence & Security

Astrium

Other Busi-
nesses

HQ /
Conso.

Conso-
lidated

 

 

 

 

 

 

 

 

 

Total revenues

25,216

1,140

4,172

5,465

3,550

1,269

18

40,830

Internal revenues

(526)

(193)

(146)

(522)

(12)

(308)

0

(1,707)

Revenues

24,690

947

4,026

4,943

3,538

961

18

39,123

Segment result

(904)

(156)

210

307

165

94

41

(243)

thereof impairment charge for intangible assets and property, plant and equipment

0

0

0

0

0

0

0

0

thereof additions to other provisions (see Note 22c)

(3,084)

(27)

(325)

(622)

(103)

(56)

(226)

(4,443)

Share of profit from associates accounted for under the equity method

0

0

0

11

5

0

194

210

Profit (loss) before finance costs and income taxes

(904)

(156)

210

318

170

94

235

(33)

Disposal of goodwill

0

0

0

12

0

0

0

12

Exceptional depreciation/disposal

23

1

1

10

4

0

34

73

EBIT* pre-goodwill impairment and exceptionals (see definition in Note 5c)

(881)

(155)

211

340

174

94

269

52

Total finance costs

 

 

 

 

 

 

 

(737)

Income tax benefit

 

 

 

 

 

 

 

333

Loss for the period

 

 

 

 

 

 

 

(437)

Attributable to:

 

 

 

 

 

 

 

 

Equity holders of the parent (Net loss)

 

 

 

 

 

 

 

(446)

Minority interests

 

 

 

 

 

 

 

9

 

 

 

 

 

 

 

 

 

Other Information

 

 

 

 

 

 

 

 

Identifiable segment assets (incl. goodwill)(1)

34,162

2,523

5,281

9,463

6,059

1,055

(243)

58,300

thereof goodwill

6,374

12

111

2,431

574

0

17

9,519

Investments in associates

0

0

3

89

15

9

2,122

2,238

Segment liabilities(2)

27,189

2,213

4,383

10,015

6,037

946

(584)

50,199

thereof provisions
(see Note 22)

6,642

40

1,079

2,919

688

233

832

12,433

Capital expenditures (incl. leased assets)

946

102

206

233

446

57

68

2,058

Depreciation, amortisation

1,238

28

76

140

166

42

82

1,772

Research and development expenses

2,175

16

93

169

78

8

69

2,608

b) Business Segment Information for the year ended 31st December 2006

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(1)

Segment assets exclude investments in associates, current and deferred tax assets as well as cash and cash equivalents and securities as segment result does not include income from associates, total finance costs and income taxes.

(2)

Impairment charges relate to Sogerma.

(3)

Segment liabilities exclude current and deferred tax liabilities and interest bearing liabilities.

(4)

Impairment charge relates mainly to the A380 programme.

(in €m)

Airbus

Military Transport Aircraft

Euro-
copter

Defence & Security

Astrium

Other Busi-
nesses

HQ /
Conso.

Conso-
lidated

 

 

 

 

 

 

 

 

 

Total revenues

25,190

2,200

3,803

5,864

3,212

1,257

30

41,556

Internal revenues

(820)

(226)

(155)

(557)

(10)

(336)

(18)

(2,122)

Revenues

24,370

1,974

3,648

5,307

3,202

921

12

39,434

Segment result

(602)

71

257

270

122

(288)

296

126

thereof impairment charge for intangible assets and property, plant and equipment

(148)(4)

0

0

0

0

(45)(2)

0

(193)

thereof additions to other provisions (see Note 22c)

(2,479)

(2)

(267)

(549)

(83)

(178)

227

(3,331)

Share of profit from associates accounted for under the equity method

0

0

0

17

5

0

130

152

Profit (loss) before finance costs and income taxes

(602)

71

257

287

127

(288)

426

278

Subsequent adjustment to goodwill

0

0

0

52

0

0

12

64

Exceptional depreciation

30

4

0

9

3

0

11

57

EBIT* pre-goodwill impairment and exceptionals (see definition in Note 5c)

(572)

75

257

348

130

(288)

449

399

Total finance costs

 

 

 

 

 

 

 

(244)

Income tax benefit

 

 

 

 

 

 

 

81

Profit for the period

 

 

 

 

 

 

 

115

Attributable to:

 

 

 

 

 

 

 

 

Equity holders of the parent (Net income)

 

 

 

 

 

 

 

99

Minority interests

 

 

 

 

 

 

 

16

 

 

 

 

 

 

 

 

 

Other Information

 

 

 

 

 

 

 

 

Identifiable segment assets (incl. goodwill)(1)

33,958

1,716

4,593

9,591

5,488

1,168

490

57,004

thereof goodwill

6,374

12

111

2,476

575

0

17

9,565

Investments in associates

0

0

2

88

10

10

1,985

2,095

Segment liabilities(3)

24,096

1,515

3,847

10,398

4,563

1,095

91

45,605

thereof provisions
(see Note 22)

6,124

13

1,069

3,223

899

300

835

12,463

Capital expenditures (incl. leased assets)

1,750

121

110

214

462

68

130

2,855

Depreciation, amortisation

1,140

30

74

131

126

88

102

1,691

Research and development expenses

2,035

13

78

195

71

6

60

2,458

The “EBIT* pre-goodwill impairment and exceptionals” in 2006 includes on HQ/Conso. level the elimination of an addition to the provision for loss making contracts (€352 million) recognised in the Airbus division in order to account for the positive margin of the A400M contract on EADS group level. Due to the cost increase of the contract, a negative catch-up in the amount of €(66) million had to be recognised on group level to adjust previously accounted for EBIT* for the years 2003 to 2006.

As a rule, inter-segment transfers are carried out on an arm´s length basis. Inter-segment sales predominantly take place between Eurocopter, Defence & Security and Airbus as the Eurocopter and Defence & Security divisions act as suppliers for Airbus aircraft. Moreover, Airbus acts as a main supplier for the A400M programme which is led by the Military Transport Aircraft division.

Capital expenditures represent the additions to property, plant and equipment and to intangible assets (excluding additions to goodwill of €9 million in 2007 and €64 million in 2006; for further details see Note 5e) “Capital expenditures”).

c) EBIT* Pre-Goodwill Impairment and Exceptionals

EADS uses EBIT* pre-goodwill impairment and exceptionals as a key indicator of its economic performance. The term “exceptionals” refers to such items as depreciation expenses of fair value adjustments relating to the EADS merger, the Airbus Combination and the formation of MBDA, as well as impairment charges thereon. EBIT* pre-goodwill impairment and exceptionals is treated by management as a key indicator to measure the segments’ economic performances.

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(in €m)

2007

2006

2005

 

 

 

 

Profit (loss) before finance costs and income taxes

(33)

278

2,712

Disposal of goodwill/subsequent adjustment to goodwill (see Note 4 c)

12

64

0

Exceptional depreciation/disposal (fixed assets)

73

57

136

Exceptional depreciation (others)

0

0

4

EBIT* pre-goodwill impairment and exceptionals

52

399

2,852

d) Revenues by Destination

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(in €m)

2007

2006

2005

 

 

 

 

Germany

4,332

4,126

3,235

France

3,450

4,271

3,511

United Kingdom

1,991

2,953

2,682

Spain

1,173

1,361

1,017

Other European Countries

6,436

4,465

3,126

North America

7,923

9,425

9,026

Asia/Pacific

8,826

7,857

7,734

Middle East

2,507

3,334

1,860

Latin America

2,054

1,213

645

Other Countries

431

429

1,370

Consolidated

39,123

39,434

34,206

Revenues are allocated to geographical areas based on the location of the customer.

e) Capital Expenditures

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(in €m)

2007

2006

2005

 

 

 

 

France

819

968

946

Germany

477

789

962

United Kingdom

512

715

707

Spain

161

187

150

Other Countries

59

49

53

Capital expenditures excluding leased assets

2,028

2,708

2,818

Leased assets

30

147

40

Capital expenditures

2,058

2,855

2,858

f) Property, Plant and Equipment by Geographical Area

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(in €m)

2007

2006

2005

 

 

 

 

Germany

3,715

3,909

3,852

France

3,908

3,548

3,140

United Kingdom

3,028

3,177

2,682

Spain

976

937

901

Other Countries

447

615

857

Property, plant and equipment by geographical area

12,074

12,186

11,432

Property, plant and equipment split by geographical area excludes leased assets (2007: €1,319 million, 2006: €1,992 million and 2005: €2,385 million).