This excerpt taken from the ICI 20-F filed Mar 31, 2006.
Notes to selected consolidated historical financial information
ICI management refers to National Starch, Quest, Uniqema and Paints collectively as International Businesses. The use of this term is a non-GAAP measure. A detailed explanation of managements reasons for finding this non-GAAP financial measure to be useful is provided in the Basis of Presentation section of Item 5 Operating and Financial Review and Prospects under the heading International Businesses on page 14 of this Annual Report on Form 20-F.
Analyses of revenue and operating profit before special items for the International Businesses and a reconciliation of this sub-total to the respective totals for the Group are shown in the tables below.