In my current co (GLC) a Sr Manager can report to a Sr Manager and an AVP can report to an AVP. For overseas postings people get a GM/COO/CEO/Dy CEO/CFO etc title but they can be any grade.

C1 and C2 are section managers and the real department managers start from C3. However I am C1 only but hold a department manager portfolio. Sucks...

E1 - Exec
E2 - Senior Exec
E3 - Asst Manager
E3A - Deputy Manager
C1 - Manager
C2 - Senior Manager
C3 - AVP
C4 - AVP / Head