Annual Report 2010 - Outokumpu
Annual Report 2010 - Outokumpu
Annual Report 2010 - Outokumpu
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Definitions of key financial figures<br />
Capital employed = Total equity + net interest-bearing debt<br />
Operating capital = Capital employed + net tax liability<br />
Research and development costs = Research and development expenses in the income statement (including<br />
expenses covered by grants received)<br />
EBITDA = Operating profit before depreciation, amortisation and impairments<br />
Return on equity = Net profit for the financial year × 100<br />
Total equity (average for the period)<br />
Return on capital employed (ROCE) = Operating profit × 100<br />
Capital employed (average for the period)<br />
Return on operating capital (ROOC) = Operating profit × 100<br />
Operating capital (average for the period)<br />
Net interest-bearing debt = Total interest-bearing debt – total interest-bearing assets<br />
Interest cover = Profit before taxes + net interest expenses<br />
Net interest expenses<br />
Equity-to-assets ratio = Total equity × 100<br />
Total assets – advances received<br />
Debt-to-equity ratio = Net interest-bearing debt × 100<br />
Total equity<br />
Earnings per share = Net profit for the financial year attributable to the equity holders<br />
Adjusted average number of shares during the period<br />
Cash flow per share = Net cash generated from operating activities<br />
Adjusted average number of shares during the period<br />
Equity per share = Equity attributable to the equity holders<br />
Adjusted number of shares at the end of the period<br />
Dividend per share = Dividend for the financial year<br />
<strong>Outokumpu</strong> <strong>Annual</strong> <strong>Report</strong> <strong>2010</strong> – Financial Statements – Definitions of key financial figures
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