In order to align more closely with the international standards, the income statement of the MAHLE Group is grouped in accordance with the cost of sales method for the first time in 2006. The sales are set against the expenditure incurred in their realization, which is allocated in principle to the functional divisions production, sales, general administration, and research and development. The previous year's figures were adjusted accordingly.

The cost of sales includes the material and production costs incurred in the realization of the sales and the landed costs of the trade business. The costs of the allocation to accruals for warranties are also included in this item.

The marketing costs include, in particular, personnel and equipment costs, depreciation allocated to the sales division, logistics, market research, sales promotion, shipping and handling, and advertising costs.

The general administration costs include personnel and equipment costs as well as depreciation allocated to the administration division.

The personnel and equipment costs and depreciation allocated to the research and development division are of considerable importance to the MAHLE Group. In order to present the economic status of the Company more clearly, they have been included as separate items in the breakdown.