business, based on a constant scope of consolidation and exchange rates over comparable periods:


Constant scope of consolidation: data are restated for the impact of changes in the scope of consolidation over a 12month period,

Constant exchange rates: data for the current year are restated using exchange rates for the previous year.


Scope effect

To establish a meaningful comparison between reporting periods, the impact of changes in the scope of consolidation is determined:


For acquisitions carried out in the current year: by deducting from revenue for the current year revenue generated by the acquired businesses in the current year,

For acquisitions carried out in the previous year: by deducting from revenue for the current year revenue generated by the acquired businesses in the months in the previous year in which they were not consolidated,

For disposals and divestments carried out in th
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