Capital Employed Structure KA/Group Business Control

Document Information Title: Capital Employed Structure Description: Definition of Capita Employed Responsible: KA/Robert Burning Valid as of: 1 September 2010 Reviewed: 1 September 2012

Capital Employed Definitions Group level According to definition in annual report: Total capital less non interest bearing debt The definition differs from the Business Area definition regarding treatment of non BA items, e.g. cash Business Area level Intangible and tangible assets + BA accounts within financial fixed assets + + net working capital + Other BA accounts outside fixed assets and NWC BA accounts within financial fixed assets include Capital shares in associated companies (A109100) Long-term receivables associated companies (A134000) Other long-term receivables interest free, non-Group (A138000) Other long-term receivables interest bearing, non-Group (A138500) Other BA accounts outside fixed assets and net working capital Other current receivables interest bearing, non Group (A162000)

Capital Employed Business Area Definition Appendix Capital Employed Business Area Definition Not included in BA’s cash flow