AB Volvo is a Sweden-based manufacturer of trucks, buses, construction equipment, and marine and industrial engines. The Company also provides financing and service. It is the parent company of the Volvo Group, whose business activities are organized into six business area Group Trucks, Construction Equipment, Buses, Volvo Penta, Governmental Sales and Volvo Financial Services (VFS). All sales and marketing activities, production and product development are part of the Group Trucks business. Construction Equipment business manufactures equipment for construction applications and related industries. Buses business area involves manufacturing of city and intercity buses, coaches and chassis. Volvo Penta business area manufactures diesel engines for its trucks, construction equipment and buses. Governmental Sales is responsible for the Company's sales to government authorities and organizations. VFS operates exclusively to support the sales of the vehicles and equipment.