Definitions

Glossary and financial terms.

A to z glossary

Proportion of risk-bearing capital
Total of shareholders’ equity, deferred tax and non-controlling intrerests divided by total assets.

Shareholders’ equity
Shareholders’ equity attributable to Parent Company shareholders.

Return on shareholders’ equity
Profit after net financial items less 22.0 percent tax, in relation to average shareholders’ equity.

Return on capital employed
Profit after net financial items plus interest expenses, in relation to average capital employed.

Net debt
Interest-bearing liabilities excluding lease liabilities according to IFRS 16 less interest-bearing assets.

Invoicing, revenues, sales
Unless otherwise stated, the terms invoicing, revenues and sales refer to net revenues.

Earnings, profit
Unless otherwise stated,the terms earnings and profit refer to profit after net financial items.

Interest-coverage ratio
Profit after net financial items plus financial expenses, divided by financial expenses.

Operating margin
Operating profit in relation to net sales.

Net debt/equity ratio
Net debt in relation to shareholders equity.

Debt/equity ratio
Interest-bearing liabilities excluding lease liabilities according to IFRS 16 in relation to shareholders’ equity.

Equity ratio
Shareholders’ equity in relation to total assets.

Capital employed
Total assets less non-interest- bearing liabilities.

Earnings per share after standard tax
Profit after net financial items less 22.0 percent tax, in relation to the number of shares outstanding.

Earnings per share
Net profit less tax, in relation to the number of shares outstanding.

Earnings per share after dilution
Net profit less tax, in relation to the number of shares outstanding adjusted for potential shares giving rise to a dilution effect.

Order bookings
Orders from customers for goods or services subject to specific terms and conditions.

Dividend yield
Dividend per share relative to share price.

Dividend ratio, %
Dividend relative to net profit for the year attributable to Parent Company shareholders.

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