E. Segments
Business Areas
For management purposes the Group is divided into five main Business Areas on a worldwide basis. The strategic Business Areas are the basis upon which the Group reports its primary segment information. Financial information on business and geographical segments is presented in section H (segment information).
There are no material inter-area transactions. All consolidation entries are included in the relevant Business Area.
According to the monthly reporting scheme, which is the basis for the primary segment information, all Sales and all direct and indirect expenses (including overhead and administrative costs) are allocated to Business Areas.