Directly locate costs related to the shareholder(audit fees) are deducted from the cost base as a cost directly attributable to SIG Combibloc Group AG in its' capacity as shareholder. Partially the further services of corporate controlling are provided for the benefit of SIG Combibloc Group AG, and for this reason 40%(based on estimation) of the cots of corporate controlling are classified as shareholder costs and not charge out.
the key used for allocating costs is calculated on the average of capital employed and total net sales, which, given the financial function, best reflects the relative benefit derived from the usage of this function.