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| Operating Segment |
| Code | GBU |
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| Advanced Materials |
| SP | Specialty Polymers |
| CM | Composite Materials |
| CH | Special Chem |
| SI | Silica |
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GSKA : Direct & Indirect Sales |
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 Sales linked to a given GSKA are selected if they match one of the 3 following connditions :
- GSKA = SoldTo Group
- GSKA = ShipTo Group
- GSKA = ShipTo KA / Final consignee (SpP)
In the here beside example, regarding Baker Hughes Sales :
- SoldTo is Baker Hughes (= direct sales)
(brackets 1 + curved line, shipped to "Others")
- SoldTo is NOT Baker Hughes (= indirect sales)
(brackets 2 and 3)
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