Formulae for calculation of financial indicators

	Profit for the financial year
			Profit before taxes ./. Direct taxes in the profit and loss account
	Return on equity (ROE):
			Profit before taxes ./. Taxes for the financial year		x 100
			Shareholders' equity + accrued appropriations
	Return on capital invested (ROI):
			Profit before extraordinary items + interest expenses and other financial expenses		x 100
			Balance sheet total ./. non-interest-liabilities
	Current ratio:
			Inventories and financial assets
			Current liabilities
	Internal funding of investments:
			Funds generated from operations from the consolidated cash flow statement		x 100
			Gross investments
	Equity ratio:
			Shareholders' equity + accrued appropriations		x 100
			Balance sheet total less advances received
	Gearing:
			Interest-bearing liabilities at year end less cash in hand and at banks at year end		x 100
			Shareholders' equity at year end
	Formulae for calculation of adjusted share-related indicators
	Basic earnings per share:
			Profit before taxes ./. Taxes for the financial year
			Average number of shares during the year
	Diluted earnings per share:
			Diluted profit before taxes ./. Taxes for the financial year
			Dilution-adjusted average number of shares during the year
	Net profit per share:
			Profit before taxes less taxes from income statement
			Dilution-adjusted average number of shares during the year
	Nominal dividend per share:
			Dividend declared for the period per share
	Dividend to earnings ratio:
			Adjusted dividend per share		x 100
			Earnings per share
	Effective dividend yield:
			Adjusted dividend per share		x 100
			Share price on Dec 31 (Quotation on the last trading day in the fiscal year)
	Equity per share:
			Shareholders' equity in the balance sheet
			Dilution-adjusted number of shares on Dec 31
	P/E ratio:
			Adjusted share price on Dec 31
			Earnings per share (EPS)
	Market capitalization:
			Total number of shares x share price, Dec 31 (Quotation on the last day of trading in the fiscal year)