Formulas for Key Figures (IFRS)

Return on equity, %  100 X 

profit for financial period
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total equity (average for the financial period)

Return on investment, %
100 X

profit before income tax + interests
and other financial expense
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total assets - non-interest-bearing liabilities
(average for the financial period)

Equity ratio, %  100 X

total equity
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total assets - advances received

Gearing, %  100 X

interest-bearing-liabilities - cash and cash equivalents -
financial assets at fair value through profit or loss
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total equity