No power train without Miba technology

Sensitivity analysis for interest rate risk
An increase in the market interest rate of 100 basis points as of the balance sheet date
would have increased earnings (before taxes) and Group equity by TEUR 173 (previous
year: TEUR 129).
A decrease in the market interest rate of 100 basis points as of the balance sheet date
would have had the same effect on earnings (before taxes) and Group equity, but with a
reverse in the sign (plus or minus).
In this analysis it was assumed that all other variables, particularly foreign exchange rates,
remain constant. The sensitivity of group equity was affected solely by earnings (after
taxes).
(31) Segment reporting
Effective January 1, 2009, segment reporting is conducted in accordance with the provisions
of IFRS 8. IFRS 8 stipulates that segments be presented on the basis of internal
reporting and that results be presented on the basis of internal reporting (management
approach). Additional geographical information is structured according to the locations of
Group companies.
The Group is divided into three main business units as well as the segment “other”. Classification
by business unit reflects the Group’s internal organization and management structure.
The business units are as follows:
Miba Bearing Group
Development and production of engine bearing products such as half shells, bushings,
thrust washers, engine bearing applications and surface technologies.
Miba Sinter Group
Development and production of sintered components for engines and transmission components.
Miba Sinter Group's main products are gears, chain sprockets, belt pulleys, main
bearing caps and components for variable camphasers and oil and water pumps.
Miba Friction Group
Development and production of clutches and brake components.
The area of other business is comprised mainly of the development and sale of coatings,
particularly low-friction coatings for functional surfaces, electroplated overlays and PVD
coatings.
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