1. Capital Employed Structure
KA/Group Business Control

2. 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

3. 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)

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