Glossary

Return on Sales (ROS) Earnings before tax ________________ Sales

Return on Equity (ROE) Earnings before tax ______________________________________ (Equity current year + Equity prior year) x 0.5

Return on Capital Employed (ROCE) Earnings before interest and tax x (1-Group tax rate) _______________________________________________________ (Capital Employed current year + Capital Employed prior year) x 0.5

Capital Employed = Equity + Minority interest + Long-term provisions - Future tax benefits + Net debt

EBITDA -Margin Earnings before interest, tax, depreciation and amortization _________________________________________________ Sales

EBIT-Margin Earnings before interest and tax ___________________________ Sales

Equity Ratio Equity ________________ Balance sheet total

Gearing Net debt _______ Equity

Net Debt = Interest-bearing liabilities - Cash and cash equivalents