The segment information disclosed is fully reconciled with the figures in the consolidated financial state- ments. Apart from the reclassification of income from deposits taken in connection institutional housing, the column "Consolidation/Reconciliation" only includes consolidation items. The results of the ope- rating segments are determined by the operating profit as well as by the return on equity (RoE) and the cost/income ratio (CIR). RoE, which indicates a segment's profitability, is calculated as the ratio of segment result (after minority interest) and the portion of shareholders' equity allocated to that segment on average. The cost/income ratio ­ determined as the ratio of input to output of resources ­ is used as an indicator for the cost efficiency of operating segments. Aareal Bank generates its sales revenue mainly through interest income. As management reporting is based on the measure "Net interest income", interest income and interest expenses are not reported separately in the segment report. Information about geographical areas In addition to the disclosure requirements set out in IFRS 8, Aareal Bank discloses a full income statement by geographical areas. The segmentation uses a regional breakdown into "Germany" and "International", based on the registered office of the respective Group company or branch office. Organisational units centralised at head office are classified according to their regional responsibility. 175Aareal Bank Group ­ Annual Report 2008 | Consolidated Financial Statements | Notes