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DEFINITIONS AND GLOSSARY

Definitions & Glossary

Share of risk-bearing capital, %

Equity plus deferred tax liabilities expressed as a percentage of total assets.

 

Return on equity, %

Net income expressed as a percentage of average shareholders’ equity.

 

Return on capital employed, %

Operating profit plus financial income expressed as a percentage of average capital employed.

 

Return on total capital, %

Operating profit plus financial income expressed as a percentage of average total assets.

 

Equity per share

Equity divided by number of shares at year-end.

 

cash flow per share

Cash flow from operating activities divided by average number of shares during the year.

 

Price/adjusted equity per share

Share price divided by adjusted equity per share at year-end.

 

p/e-ratio

Share price divided by earnings per share, before and after dilution.

 

Earnings per share

Net earnings divided by average number of shares during year.

 

Operating margin, %

Operating profit expressed as a percentage of net sales.

 

Equity/assets ratio, %

Equity expressed as a percentage of total assets.

 

Capital employed

Total assets less non-interest-bearing liabilities and deferred tax liabilities.

 

Dividend per share

Dividend divided by number of shares at year-end.

 

Profit margin, %

Income after financial items expressed as a percentage of net sales.

 

 

 

There are no minority interests within the group for accounting purposes.