Alternative performance measures
The Group uses a number of alternative performance measures in its report.
The alternative performance measures that BE Group considers significant are the following:
|Underlying operating result (uEBIT)||2017||2016|
|Reversal of inventory gains (-)/losses (+)||-27||-28|
|Adjustment for items affecting comparability||52||45|
|Non-current interest-bearing liabilities||519||527|
|Current interest-bearing liabilities||20||63|
|Deduction financial assets||0||0|
|Deduction cash and equivalents||-61||-27|
Net debt/equity ratio is calculated as net debt divided by equity.
|Deduction accounts payables||-479||-375|
|Deduction other current liabilities||-152||-136|
Average working capital is an average for each period based on quarterly data.
|Non-current interest bearing liabilities||519||527|
|Current interest bearing liabilities||20||63|
Average capital employed is an average for each period based on quarterly data.