Return on equity (ROE), %

(Profit or loss before taxes - taxes) x 100

Shareholders' equity + minority interest + voluntary provisions and
accelerated depreciation reduced by deferred tax liabilities (average)

Return on investment (ROI), %

(Profit before taxes + interest and other financial expenses) x 100

Balance sheet total - non-interest bearing liabilities (average)

Gearing, %

(Interest-bearing liabilities - cash and cash equivalents) x 100

Shareholders' equity + minority interest + voluntary provisions and
accelerated depreciation reduced by deferred tax liabilities (average)

Equity ratio, %

(Shareholders' equity + minority interest + voluntary provisions and
accelerated depreciation reduced by deferred tax liabilities) x 100

Balance sheet total - advances received

Earnings per share

Profit for the period

Adjusted average number of shares during the period

Parent company's shareholders equity per share

Shareholders' equity including reserves and depreciation difference
reduced by deferred tax liability

Adjusted number of shares at the end of the financial period

Dividend per share

Total dividend

Adjusted number of shares at the end of the financial period - own shares

Dividend/profit, %

Dividend per share x 100

Earnings per share

Effective dividend yield, %

Dividend per share x 100

Adjusted share price at the end of the financial period

Price-earnings ratio (P/E)

Adjusted share price at the end of the financial period

Earnings per share