The objective of the analytical information outlined as follows is to provide interested parties with further details of the different Business Units that make up Abengoa. In certain cases, in order to facilitate the detailed internal analysis, the information follows "aggregate" criteria instead of consolidation criteria.

In order to help users understand and make like-for-like comparisons of the financial information in this report, the figures in the balance sheet, income statement and the cash flow statement for 2008 include the Information Technologies business segment in accordance with Note 14 (Assets and non-current liabilities held for sale) of Abengoa’s Consolidated Financial Statements.