Net assets - Total assets exclusive of liquid funds and interest-bearing assets less operating liabilities, non-interest-bearing provisions and deferred tax liabilities.
Operating working capital - Inventories and trade receivables less trade payables.
Working capital - Current assets exclusive of liquid funds and interest-bearing assets less operating liabilities and non-interest-bearing provisions.
Net debt - Total interest-bearing liabilities, less liquid funds and interest-bearing assets.
Interest-bearing liabilities - Long-term and short-term borrowings, net pension liability and fair value derivative liabilities.
Liquid funds - Cash and cash equivalents, short term investments and fair value derivative assets.
Net debt/equity ratio - Net debt in relation to total adjusted equity.
Equity/assets ratio - Equity as a percentage of total assets.
Capital employed - Total liabilities and equity less non-interest-bearing debt including deferred tax liabilities.
Adjusted - As reported adjusted for items affecting comparability, changes in exchange rates and acquisitions/divestments.
Average number of shares - Weighted number of outstanding shares during the period, after repurchase of own shares.
Earnings per share - Income for the period divided by the average number of shares.
Net sales growth - Net sales as a percentage of net sales the preceding period.
Gross margin - Gross income as a percentage of net sales.
Operating margin - Operating income as a percentage of net sales.
Return on equity - Income for the period as a percentage of average equity.
Return on capital employed - Operating income plus financial income as a percentage of average capital employed.
Operating cash flow - Total cash flow from operations and investments, excluding acquisitions and divestment of operations.
Capital expenditure - Capitalization of property, plant and equipment and product development and software.
EBITDA - Earnings before financial items, taxes, depreciation, amortization and impairment.
Value creation - Operating income less the weighted average cost of capital (WACC) on average net assets: (Net sales - operating costs - operating income) - (WACC x average net assets).
Some of the historical key figures for 2006 are calculated pro forma or based on combined financial statements.