Calculation of key figures

CALCULATION OF KEY FIGURES
       
Earnings per share = Net profit for the period  
    Adjusted average number of shares  
       
Equity per share = Total equity  
    Adjusted number of shares at the year end  
       
Return on equity, % = Profit before taxes and minority interests – income taxes * 100
    Total equity (12-month average)  
       
Return on capital employed, % = Profit before taxes and minority interests + interest and other financial expenses * 100
    Total assets – non-interest-bearing liabilities (12-month average)  
       
Equity ratio, % = Total equity * 100
    Total assets – advance payments  
       
Interest-bearing net debt = Interest-bearing liabilities – interest-bearing receivables –  
    cash and cash equivalents – securities carried as current assets  
       
Gearing, % = Interest-bearing net debt * 100
    Total equity