1. Definition Structure Effect
KA/Group Business Control

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

3. 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

4. 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 =5
Structure in SEK M: 5
Structure in %: 5% (5/100)

5. 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)