The steering wheel was made in 1967 by Quillery of Paris who made a lot of aftermarket steering wheels as well as this original equipment wheel.
The arrow points to the damaged area.
The damage was caused by a seat runner. I had hoped to be able to sand it out, but the damage is too deep and will need filling.
The ID tag at the rear includes the code M621. Possibly a model code or maybe a material code?
It would be useful to know the material. I have a friend who can suggest a good repair resin if she knows the material type.
A polyester lacquer over the whole wheel has been suggested by a specialist, though the fine detail would likely mean a local repair would be better.
Finger indents are present on the rear of the wheel.