06:47 Jan 16 

This means just that if you have more than one segment you need to show utilisation for each segment separately.

"auf ... abstellen" is a term quite often used to make a sentence sound more sophisticated, while it doesn't really have that effect if you ask me. My synonym dictionary provides the following for the "abstellen" as it is used in this context: beachten, bedenken, berücksichtigen, einberechnen, einbeziehen, einkalkulieren, mitberücksichtigen, Rechnung tragen, Rücksicht nehmen, ...
© Duden - Das Synonymwörterbuch, 3. Aufl. Mannheim 2004 [CD-ROM]

16:46 Jan 15 

The assignment of assets and liabilities to various segments of business and financing should optimally reflect actual usage; in the event of multiple segments, usage ought to restricted to the respective segment.

The "auf" should really not be there in order to give it a semblance of coherence. I guess another "Deutish" copywriter trying his hand on German.

13:46 Jan 15 

You are right there with the comma - a slip of the finger on the keyboard

13:38 Jan 15 

Shouldn't it be "the various areas of business and financing"? - to say "the various areas, business and financing" implies that "business and financing" are separate from and in addition to "the various areas", which makes no sense to me.