Associated British Engineering PLC is a United Kingdom-based holding company. The Company is engaged in diesel and related engineering activities. As of March 31, 2012, the Company�s wholly owned subsidiary included British Polar Engines Limited, which is engaged in the manufacture and supply of diesel engines, associated servicing and sale of spare parts. The Company�s geographical segments include United Kingdom, Europe, Far East and Australasia, Africa, North and South America, Middle East and Russia.