[7] Segment reporting

The same principles apply to segment reporting in the interim report as those described in the Group financial statements for the year ended 31 December 2015.

To arrive at the figure for the Gases Division as a whole from the figures for the segments within the Gases Division, consolidation adjustments of EUR 130 m (2015: EUR 139 m) were deducted from revenue. Therefore, it is not possible to arrive at the figure for the Gases Division as a whole by merely adding together the segments in the Gases Division.

The reconciliation of segment revenue to Group revenue and of the operating profit of the segments to Group profit before tax is shown in the table below:

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Reconciliation of segment revenue and of the segment result

 

 

January to September

in € million

 

2016

 

2015

 

 

 

 

 

Revenue

 

 

 

 

Total segment revenue

 

13,202

 

13,835

Consolidation

 

–235

 

–283

Group revenue

 

12,967

 

13,552

 

 

 

 

 

Operating profit

 

 

 

 

Operating profit from segments

 

3,275

 

3,331

Operating profit from Corporate activities

 

–224

 

–198

Restructuring costs (non-recurring item)

 

50

 

192

Amortisation and depreciation

 

1,397

 

1,412

Financial income

 

23

 

29

Financial expenses

 

275

 

330

Consolidation

 

15

 

4

Profit before tax

 

1,367

 

1,232