5.Segment reporting

Energie AG Group identifies the reportable segments according to IFRS 8 on the basis of internal reporting and internal control (Management Approach).

Segment reporting covers the Energy, Grid, Waste Management, Water and Holding & Services Segments.

The accounting policies applied to the reported segments are the same as those applied throughout the Group. Sales transactions between the segments (internal sales) are billed at market prices, or on the basis of costs incurred. The operating result is the profit or loss for the period that is monitored regularly by the chief decision-makers and used as the primary basis for assessing success and allocating resources.

The operating result in the totals column corresponds to the result stated in the Consolidated Income Statement. The reconciliation statement with earnings before income taxes can be obtained from the consolidated income statement.