1 EBIT = operating result as shown in the income statement
2 EBIT(DA) before special items is not defined in the International Financial
Reporting Standards and should therefore be regarded only as supplementary
The company considers EBITDA before special items to be a more
suitable indicator of operating performance since it is not affected by depreciation,
amortization, impairments or special items. By reporting this indicator, the company
aims to give readers a clearer picture of the results of operations and ensure
greater comparability of data over time.
3 EBITDA = EBIT plus amortization and impairment losses on intangible assets and
depreciation and impairment losses on property, plant and equipment, minus
impairment loss reversals
4 The EBITDA margin before special items is calculated by dividing EBITDA before
special items by sales.
5 Earnings per share as defined in IAS 33 = adjusted net income divided by the
average number of shares
6 Core earnings per share are not defined in the International Financial Reporting
Standards and should therefore be regarded only as supplementary information.
The company considers that this indicator gives readers a clearer picture of the
results of operations and ensures greater comparability of data over time.
7 Gross cash flow = income after taxes, plus income taxes, plus non-operating result,
minus income taxes paid or accrued, plus depreciation,
amortization and impairment
losses, minus impairment loss reversals, plus / minus changes in pension
provisions, minus gains / plus losses on retirements of noncurrent assets,
gains from the remeasurement of already held assets in step acquisitions.
change in pension provisions includes the elimination of non-cash components of
the operating result (EBIT). It also contains benefit payments during the year.
8 Net cash flow = cash flow from operating activities according to IAS 7
9 Present value of defined-benefit obligations for pensions and other post-employment
10 Portfolio-adjusted in accordance with the Greenhouse Gas Protocol
* The totals of 69 and 66 % for 2011 and 2012 we published in our Annual Report
2012 were too low. This was due to subsequent report updates from the United
States resulting from a divergent understanding of what had to be reported under
** Since 2011 we have reported our energy consumption differentiated according to
type of origin.