H. Segment Information

Segment information is prepared on the following basis:

Business Areas

The Andritz Group conducts its business activities through the following Business 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.

2007

Business Area data

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

Sales	1,462,206	910,043	408,001	364,432	137,806	0	3,282,488
Segment result before interest, taxes,
depreciation and amortization (EBITDA)	101,050	63,609	32,140	30,300	15,217	0	242,316
Total assets	706,595	753,301	159,316	232,004	76,595	579,716	2,507,527
Total liabilities	609,393	617,318	192,681	145,077	37,455	424,028	2,025,952
Capital expenditure	21,818	25,415	3,210	4,851	1,739	0	57,033
Depreciation, amortization and impairment
of tangible and intangible fixed assets
and property, plant and equipment*	17,716	19,905	2,491	5,005	1,867	0	46,984
Share of net profit/loss of associates	367	0	0	439	81	0	887
Shares in associated companies	2,513	2,254	0	1,488	570	0	6,825

Business area data (Download size 45 KB)

*Depreciation, amortization, and impairment of intangible assets and property, plant, and equipment includes TEUR 5,967 (2006: 2,895), which refers to amortization of identifiable intangible assets acquired in a business combination and recognized separately from goodwill.

Geographical segment data

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

External Sales		1,400,020		522,123		841,742		518,603		3,282,488
Total assets		3,385,135		539,209		264,748		(1,681,565)		2,507,527
Capital expenditure		39,211		3,356		12,063		2,403		57,033

Geographical segment data (Download size 17 KB)

2006**

Business Area 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 interest, taxes,
depreciation and amortization (EBITDA)	89,642	33,276	32,824	25,568	12,913	0	194,223
Total assets	642,747	571,186	142,533	228,988	70,986	729,626	2,386,066
Total liabilities	649,677	544,550	155,756	161,987	34,438	425,118	1,971,526
Capital expenditure	21,658	13,498	2,346	6,510	1,656	0	45,668
Depreciation, amortization and impairment
of tangible and intangible fixed assets
and property, plant and equipment*	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

Business area data-py (Download size 44 KB)

**restated

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		(1,549,756)		2,386,066
Capital expenditure		32,365		5,054		7,159		1,090		45,668

Geographical segment data-py (Download size 21 KB)