Definition Structure Effect KA/Group Business Control

Document Information Title: Definition structure effect Description: Responsible: KA/Ruth Forsström Valid as of: 1 September 2010 Reviewed: 1 September 2012

Structure Effect Calculation When a company is bought, sold, moved or liquidated a calculation to adjust the structural effects needs to be performed. However, closing of a business with the purpose to improve the profitability should not be treated as a structure The structure effect is calculated as an additative effect in MSEK and the percentage is calculated as amount in SEK M divided by last years invoicing (see example) The structure effect change is (100 + change in %) 100 The currency effect of the structure calculation is based on run rate, in SEK M

Example of Structure Effect Example on calculation of structure effect in SEK M and % Actual Actual Acquisition Acquisition Total Last Year This Year Last Year This year Acquisition 100 120 30 25 30-25=5 Structure in SEK M: 5 Structure in %: 5% (5/100)

Organic Growth Calculation Acquisition When acquiring companies and shares, order intake and invoicing is not treated as organic growth until after 12 months from the company’s first monthly reporting During the first twelve months the acquisition is treated as a structure and is not included in the organic growth (price/volume) Divestment When selling or liquidating a company or business activity the twelve previous months should be treated as structure and are not to be included in the organic growth (price/volume)