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| | S | V |
Asia
| KR | Valuation class Z130, Z140 & Z150 | Raw Materials (Z100 & Z110) |
CN | All except the split valuation in plants 0223 & 0224 | Plants 0223 & 0224: RM with a split valuation |
IN, SG, NZ, JP | All | Never |
Europe | All | Never |
North America | All | Never |
Latin America | Valuation class Z130, Z140 & Z150 | Raw Materials (Z100 & Z110) |
