Chapter 31 provides benchmarks for hospitals. The 17 respondents in this subsector range in size from €50 million to around €15 billion in annual revenue. This category includes community hospitals, university hospitals, nonprofit hospitals, health clinics, healthcare systems, and regional healthcare providers.

Chapter 30 provides benchmarks for utility companies. The 20 respondents in this subsector range in size from over €200 million to around €60 billion in annual revenue. This category includes gas and electric utilities, power transmission distributors, water and power utilities, and telecommunications service providers.

Chapter 27 provides benchmarks for brick-and-mortar retailers. This subsector includes department stores, clothing stores, convenience stores, pet stores, pharmacies, hardware stores, nonprofit retailers, furniture retailers, agricultural retailers, and other retailers. The 33 respondents in this sample have annual revenues ranging from about €80 million to over €85 billion.

Chapter 26 provides benchmarks for commercial banks. This subsector includes credit unions and community, regional, international, and national banks. The 17 respondents in this sample have annual revenues ranging from a minimum of about €80 million to over €40 billion.