Segment Reporting

(42) Segment Reporting by Divisions/Primary Segment

in T€	Steel		Tubes
	FY 2005	FY 2004	FY 2005	FY 2004
Sales	3,497,043	3,034,254	2,242,181	1,511,146
Sales in own segment	503,495	414,789	569,024	373,042
Sales to other segments	816,968	673,690	265,675	122,278
External sales	2,176,580	1,945,775	1,407,482	1,015,826
Profit on ordinary activities	430,696	174,278	440,526	117,072
of which from associated companies	[702]	[−5,330]	[184,062]	[128,568]
Interest income	227	125	19,620	2,261
Interest expenses	8,669	7,618	45,852	44,819
Segment assets	1,870,293	1,753,669	2,951,514	1,575,610
of which shares in associated companies	[801]	[362]	[297,406]	[592,452]
of which inventories	[641,004]	[513,081]	[381,537]	[214,375]
Segment operating liabilities	1,096,247	1,106,561	2,253,018	1,152,789
Investments in tangible and intangible fixed assets	190,058	155,056	22,905	24,584
Depreciation/amortization on tangible and intangible fixed assets	149,210	229,195	23,277	46,195
Other expenses and income with no effect on earnings	170,603	61,676	−3,614	−86,772
Employees (annual average excluding non-active age-related part-time employees)	7,095	7,192	4,261	4,207

Trading		Services		Other/Consolidation		Group
FY 2005	FY 2004	FY 2005	FY 2004	FY 2005	FY 2004	FY 2005	FY 2004
3,604,235	2,834,422	852,171	897,000	–	–	10,195,630	8,276,822
94,882	126,350	13,926	11,332	–	–	1,181,327	925,513
265,765	66,245	514,316	547,574	–	–	1,862,724	1,409,787
3,243,588	2,641,827	323,929	338,094	–	–	7,151,579	5,941,522
88,118	98,877	9,387	13,319	−27,822	−80,774	940,905	322,772
[299]	[1,079]	[−]	[−]	[−]	[−]	[185,063]	[124,317]
4,763	7,504	777	857	5,297	4,947	30,684	15,694
13,387	12,369	12,183	11,271	27,386	28,213	107,477	104,290
858,775	842,203	472,832	436,266	−914,441	−252,174	5,238,973	4,355,574
[3,286]	[3,494]	[−]	[−]	[−]	[−]	[301,493]	[596,308]
[364,366]	[306,302]	[59,364]	[64,693]	[−7,262]	[−17,453]	[1,439,009]	[1,080,998]
689,961	721,031	436,286	379,870	−1,323,850	−357,908	3,151,662	3,002,343
9,166	12,571	40,181	35,422	99	259	262,409	227,892
11,126	11,467	20,722	22,395	1,955	3,531	206,290	312,783
44,217	19,491	40,023	42,162	−157,780	−5,895	93,449	30,662
1,717	1,715	3,994	4,089	117	118	17,184	17,321

(42) Segment Reporting by Regions/Secondary Segment

in T€	Germany		EU (excluding Germany)		Rest of Europe
	FY 2005	FY 2004	FY 2005	FY 2004	FY 2005	FY 2004
External sales by recipients	3,214,496	2,819,171	1,680,663	1,454,141	289,073	236,433
External sales by principal place of business	6,180,711	5,175,355	365,338	303,663	–	–
Investments in tangible and intangible fixed assets	252,515	223,165	8,355	4,113	–	–
Segment operating assets	4,815,797	3,983,579	259,119	226,215	–	–
Segment operating liabilities	2,902,041	2,789,227	160,844	124,743	–	–
Depreciation/amortization on tangible and intangible fixed assets	198,839	297,554	5,672	12,609	–	–
Employees (annual average excluding non-active age-related part-time employees)	15,897	16,032	1,097	1,103	–	–

North America		South America		Other regions		Group
FY 2005	FY 2004	FY 2005	FY 2004	FY 2005	FY 2004	FY 2005	FY 2004
670,782	477,804	20,950	110,089	1,275,615	843,884	7,151,579	5,941,522
605,530	462,504	–	–	–	–	7,151,579	5,941,522
1,539	614	–	–	–	–	262,409	227,892
164,057	145,780	–	–	–	–	5,238,973	4,355,574
88,777	88,373	–	–	–	–	3,151,662	3,002,343
1,779	2,620	–	–	–	–	206,290	312,783
190	186	–	–	–	–	17,184	17,321