# Calculation of key figures

(1) EBITA: Earnings before interest, taxes and amortization. = Operating profit + amortization

(2) Comparable EBITA: Comparable earnings before interest, taxes and amortization. = Operating profit + amortization +/– items affecting comparability

(3) Earnings per share: Profit attributable to shareholders of the company divided by the average number of outstanding shares during period. = Profit attributable to shareholders of the company / Average number of outstanding shares during period

(4) Earnings per share, diluted: Profit attributable to shareholders of the company divided by the average number of diluted shares during period. = Profit attributable to shareholders of the company / Average number of diluted shares during period

(5) Equity per share: Equity attributable to shareholders of the company divided by the average number of outstanding shares during period. = Equity attributable to shareholders of the company / Average number of outstanding shares at the end of period

(6) Return on equity (ROE): Indicates the ratio of profit for the period to total equity (average for period). = Profit for the period / Total equity (average for period) x 100

(7) Return on capital employed (ROCE) before taxes: Indicates the ratio of profit before taxes, interest and other financial expenses to balance sheet excluding non-interest-bearing liabilities (average for period). = ( Profit before taxes + interest and other financial expenses ) / ( Balance sheet total – non-interest-bearing liabilities (average for period) ) x 100

(8) Comparable return on capital employed (ROCE) before taxes: Indicates the ratio of profit before taxes, interest and other financial expenses and items affecting comparability to balance sheet excluding non-interest-bearing liabilities (average for period). = ( Profit before taxes + interest and other financial expenses +/– items affecting comparability ) / ( Balance sheet total – non-interest-bearing liabilities (average for period) ) x 100

(9) Equity to asset ratio: Indicates the ratio of equity to total assets. = Total equity / (Balance sheet total – amounts due to customers under revenue contracts) x 100

(10) Gearing: Indicates the ratio of net interest-bearing liabilities to total equity. = ( Net interest-bearing liabilities / Total equity ) x 100

(11) Net working capital: Indicates the difference between total current assets (or items parallel to those) and current liabilities (or items parallel to those). = Other non-current assets + inventories + trade and other receivables + cost and earnings of projects under construction in excess of advance billings + derivate financial instruments (assets) – post-employment benefits – provisions – trade and other payables – advances received – billings in excess of cost and earnings of projects under construction – derivative financial instruments (liabilities)

(12) Net interest-bearing liabilities: Indicates the sum of interest-bearing liabilities and interest-bearing assets. = Non-current interest-bearing debt + non-current lease liabilities + current interest-bearing debt + current lease liabilities – cash and cash equivalents – other interest-bearing assets

(13) Dividend per share: Indicates the ratio of dividend for the financial period to the number of shares at end of period. = Dividend for the financial period / Number of shares at end of period

(14) Dividend payout ratio: Indicates the ratio of dividend per share to earnings per share. = ( Dividend per share / Earnings per share ) x 100

(15) Effective dividend yield: Indicates the ratio of dividend per share to the closing share price at end of period. = ( Dividend per share / Closing share price at end of period ) x 100

(16) Price / earnings ratio: Indicates the ratio of closing share price at end of period to earnings per share. = Closing share price at end of period / Earnings per shared