H. Segment Information

Segment information is prepared on the following basis:

Business segments

The Andritz Group conducts its business activities in the following areas:

a. Pulp and Paper (P+P)
b. Hydro Power (HP)
c. Rolling Mills and Strip Processing Lines (WB)
d. Environment and Process (EP)
e. Feed and Biofuel (FB)

Geographical segments

The Group’s activities are conducted predominantly in Europe, North America and Asia.

2006

Business segment data

(in TEUR)	P+P	HP	WB	EP	FB	Transition	Total

Sales	1,304,149	467,851	450,540	366,521	120,625	0	2,709,686
Segment result before amortization
of goodwill	75,945	22,201	30,568	20,476	10,649	0	159,839
Total assets	642,747	557,711	142,533	228,988	70,986	729,626	2,372,591
Total liabilities	649,677	531,075	155,756	161,987	34,438	425,118	1,958,051
Capital expenditure	21,658	13,498	2,346	6,510	1,656	0	45,668
Depreciation and amortization of tangible
and intangible fixed assets	13,698	11,074	2,256	5,092	2,264	0	34,384
Share of net profit / loss of associates	562	0	0	439	243	0	1,244
Shares in associated companies	2,157	2,254	0	1,323	488	0	6,222

Geographical segment data

(in TEUR)	Europe		North America		Asia		Rest of the world and cons- olidation		Total

External sales		1,018,071		433,331		735,845		522,439		2,709,686
Total assets		3,284,837		479,909		171,076		(1,563,231)		2,372,591
Capital expenditure		32,365		5,054		7,159		1,090		45,668

2005

Business segment data

(in TEUR)	P+P	HP	WB	EP	FB	Transition	Total

Sales	1,032,876	52,644	275,939	289,209	93,627	0	1,744,295
Segment result before amortization
of goodwill	63,601	2,618	15,887	17,685	7,242	0	107,033
Total assets	450,117	38,553	79,277	202,957	63,070	557,317	1,391,291
Total liabilities	566,005	31,283	129,555	116,646	28,661	190,389	1,062,539
Capital expenditure	13,561	3,411	2,171	6,659	932	0	26,734
Depreciation and amortization of tangible
and intangible fixed assets	12,502	2,246	2,283	4,310	2,527	0	23,868
Share of net profit / loss of associates	(64)	0	0	211	0	0	147
Shares in associated companies	1,313	0	0	884	122	0	2,319

Geographical segment data

(in TEUR)	Europe		North America		Asia		Rest of the world and cons- olidation		Total

External sales		583,309		299,204		447,259		414,523		1,744,295
Total assets		1,520,810		284,705		83,996		(498,220)		1,391,291
Capital expenditure		16,810		2,771		3,400		3,753		26,734