Notes on Consolidated Financial Statements 1. Segment Information A. Operating segments disclosures - Consolidated Income Statement data *  EBITDA is defined as earnings before interest, taxes, depreciation, amortisation, asset impairment charges, profit on disposals and the Group’s share of associates’ profit after tax. CRH 83 Asset impairment charges of €28 million (2011: €21 million) are included in depreciation and amortisation above and relate to Europe Products €24 million (2011: €15  million), Europe Distribution €nil million (2011: €2 million) and Americas Products €4 million (2011: €4 million). (i) Profit on disposals (note 5) CRH is a diversified international building materials group which manufactures and distributes a range of building materials products from the fundamentals of heavy  materials and elements to construct the frame, through value-added products that complete the building envelope, to distribution channels which service  construction fit-out and renewal. Based on these key strategic drivers across the value chain, the Group is organised into six business segments comprising Europe  Materials (including activities in China and India), Europe Products, (including activities in Australia and Southeast Asia), Europe Distribution, Americas Materials,  Americas Products and Americas Distribution. No operating segments have been aggregated to form these segments. Materials  businesses are predominantly engaged in the production and sale of a range of primary materials including cement, aggregates, readymixed concrete,  asphalt/bitumen and agricultural/chemical lime. Products  businesses are predominantly engaged in the production and sale of architectural and structural concrete products, clay products, fabricated and  tempered glass products, construction accessories and the provision of a wide range of inter-related products and services to the construction sector.  Distribution  businesses encompass builders merchanting activities and Do-It-Yourself (DIY) stores engaged in the marketing and sale of supplies to the construction  sector and to the general public. The principal factors employed in the identification of the six segments reflected in this note include the Group’s organisational structure, the nature of the reporting  lines to the Chief Operating Decision-Maker (as defined in IFRS 8  Operating Segments ), the structure of internal reporting documentation such as management  accounts and budgets, and the degree of homogeneity of products, services and geographical areas within each of the segments from which revenue is derived. The Chief Operating Decision-Maker monitors the operating results of segments separately in order to allocate resources between segments and to assess  performance. Segment performance is predominantly evaluated based on operating profit. As performance is also evaluated using operating profit before  depreciation and amortisation (EBITDA (as defined)*), supplemental information based on EBITDA (as defined)* is also provided below. Given that net finance costs  and income tax are managed on a centralised basis, these items are not allocated between operating segments for the purposes of the information presented to  the Chief Operating Decision-Maker and are accordingly omitted from the detailed segmental analysis below. There are no asymmetrical allocations to reporting  segments which would require disclosure. Continuing operations - year ended 31 December Materials Pr oducts Distribution Total Group 2012 2011 2012 2011 2012 2011 2012 2011 €m €m €m €m €m €m €m €m Revenue Europe  2,685   2,985   2,481   2,648   4,140   4,340   9,306   9,973  Americas  4,971   4,395   2,806   2,378   1,576   1,335   9,353   8,108   7,656   7,380   5,287   5,026   5,716   5,675   18,659   18,081  Group operating profit before depreciation and amortisation (EBITDA (as defined)*) Europe  405   436   152   194   230   267   787   897  Americas  566   530   204   164   83   65   853   759   971   966   356   358   313   332   1,640   1,656  Depreciation and amortisation Europe  159   172   134   128   76   77   369   377  Americas  284   266   118   122   24   20   426   408   443   438   252   250   100   97   795   785  Group operating profit (EBIT) Europe  246   264   18   66   154   190   418   520  Americas  282   264   86   42   59   45   427   351   528   528   104   108   213   235   845   871  Profit on disposals (i)  230   55  Finance costs less income (258) (229) Other financial expense (31) (28) Share of associates' (loss)/profit (ii) (112)  42  Profit before tax  674   711  Europe  148   14   54   20   3   7   205   41  Americas  24   14   1   -  -  -  25   14   172   28   55   20   3   7   230   55  (ii) Share of associates’ (loss)/profit (note 10) Europe (122)  41  -  -  9  - (113)  41  Americas  1   1  -  -  - -  1   1  (121)  42  -  -  9  - (112)  42 