Technologies · Systems · Solutions - Dürr
Technologies · Systems · Solutions - Dürr
Technologies · Systems · Solutions - Dürr
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29. Segment reporting<br />
Paint <strong>Systems</strong><br />
business unit<br />
Final Assembly <strong>Systems</strong><br />
business unit<br />
Services<br />
business unit<br />
Ecoclean<br />
business unit<br />
Measuring <strong>Systems</strong><br />
business unit<br />
Consolidated financial statements of <strong>Dürr</strong> AG<br />
Other notes<br />
The segment reporting was prepared according to IAS 14 (Segment Reporting). Based on the<br />
113<br />
internal reporting and organizational structure of the Group, consolidated financial statement<br />
data is presented by business unit and region. The segmentation aims to make the earnings<br />
power and the net assets and financial situation of the Group’s different activities and regions<br />
more transparent.<br />
In line with <strong>Dürr</strong>’s dominating organizational structure, the Group’s business units form the<br />
basis of the primary reporting. The <strong>Dürr</strong> Group is comprised of a management holding and five<br />
business units (2003: five) differentiated by product and performance spectrum which each<br />
have global responsibility for their products and results.<br />
The Paint <strong>Systems</strong> business unit plans and manufactures products and systems for large-scale<br />
production line painting for automotive producers and their suppliers.<br />
The Final Assembly <strong>Systems</strong> business unit combines the activities of the <strong>Dürr</strong> Group as a<br />
provider of products and systems for the final assembly of automobiles.<br />
The Services business unit offers manufacturing support services for the automotive industry.<br />
For details regarding to the discontinued Services business unit, please see note 9.<br />
The Ecoclean business unit specializes in systems for cleaning parts and treating coolants as<br />
well as automation technology used to interlink processes.<br />
The Measuring <strong>Systems</strong> business unit contains the measurement technology activities of the<br />
Schenck Group. Measuring <strong>Systems</strong> comprises the product lines: Balancing and Diagnostic<br />
<strong>Systems</strong>, Measuring and Process <strong>Systems</strong> and Development Test <strong>Systems</strong>.<br />
For details regarding the discontinued product line Development Test <strong>Systems</strong>, please see note 9.<br />
The Corporate Center comprises other fully consolidated companies.<br />
The principles underlying the Group’s management reporting and controlling are substantially<br />
the same as those described in the consolidated financial statements according to IFRS. The<br />
Company measures the performance of its business units by earnings before tax in accordance<br />
with the disclosure in the consolidated income statement.<br />
Sales revenues relating to transactions between the business units are generally recorded at<br />
values that approximate the prices that would be offered to independent third parties. Revenues<br />
are generally allocated to regions based on the location of the customer. Business unit assets<br />
are allocated on the basis of the location of the subsidiary reporting these assets.
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