- The revised IAS 19 on pensions has given rise to the need to restate operating income for 2012 by €46 million from €862 million to €908 million (before the Q3 2012 impairment).
- As of 2013, we apply stricter rules to qualify items as incidental items.
- In addition, invested capital was redefined to exclude the receivable from pension funds in an asset position.
Comparative numbers for 2012 have been restated accordingly. Please refer to our website for the details as issued at the time of our Strategy update on February 20, 2013.