Definitions
Capital employed
Balance-sheet total less non-interest-bearing provisions and liabilities.
Currency effects
“Translation effects” refers to the currency effects arising when foreign results and balance sheets are translated to SEK.
“Transaction effects” refers to the currency effects arsing when purchases or sales are made in currency other than the currency of the producing country (functional currency).
Debt/equity ratio
Net debt as a percentage of shareholders’ equity.
Earnings per share
Net profit for the year divided by a weighted average number of shares during the year.
EBITDA
Earnings before depreciation/amortisation and impairment losses.
Gross margin
Gross profit as a percentage of net sales.
Net debt
Interest-bearing liabilities less interest-bearing assets. Interest-bearing provisions includes pension liabilities.
Operating cash flow
Cash flow from operating activities including cash flow from investing activities, excluding cash flow from acquisitions/divestments of subsidiaries.
Operating margin
Operating profit as a percentage of net sales.
Region
A region comprises an operating segment in accordance with IFRS 8.
Return on capital employed
Profit after financial income as a percentage of average capital employed. The calculation of average capital employed has been adjusted for acquisitions and divestments.
Return on shareholders’ equity
Net profit for the year as a percentage of average shareholders’ equity. The calculation of average shareholders’ equity has been adjusted for capital increases and reductions.
Latest update: 1 April 2011