Stockholders’ equity per stock unit
Stockholders’ equity divided by the number of outstanding stock units.

Stockholders’ equity per stock unit after dilution
As above, but recalculated to reflect full exercise of call options.

Earnings per stock unit
Profit or loss for the year divided by the average number of outstanding stock units during the period.

Earnings per stock unit after dilution
As above, but recalculated to reflect full exercise of call options.

Cash flow per stock unit
Cash flow for the year divided by the number of outstanding stock units.

Return on equity
Profit or loss before extraordinary items, expressed as a percentage of average adjusted equity.

Return on capital employed
Loss after net financial items plus financial expenses, expressed as a percentage of average capital employed. Capital employed refers to the balance sheet total less non-interest bearing liabilities including deferred tax on untaxed reserves.

Equity/assets ratio
Equity expressed as a percentage of balance sheet total.

Proportion of risk capital
Equity plus untaxed reserves expressed as a percentage of the balance sheet total.

Interest coverage ratio
Profit or loss after net financial items plus financial expenses, expressed as a percentage of financial expenses.

Financial net assets
Cash and bank balances less interest-bearing liabilities.