Note 3: Segment information

ldentified items are special charges and benefits, results on acquisitions and divestments, major restructuring and impairment charges, and charges and benefits related to major legal, environmental and tax cases. The identified items exclude the items related to interest.

Adjusted operating income is operating income excluding identified items.

ROS% is calculated as adjusted operating income (operating income excluding identified items) as a percentage of revenues from third parties. Up to 2019, ROS% used to be based on group revenues which included intercompany revenues. Therefore, the 2019 figures have been restated for this change in definition.

OPI margin is calculated as operating income as a percentage of revenues from third parties. Up to 2019, OPI margin used to be based on group revenues which include intercompany revenues. Therefore, the 2019 figures have been restated for this change in definition.

Capital expenditures include investments in intangible assets (refer to Note 11) and investments in property, plant and equipment (refer to Note 12).

ROI% is calculated as adjusted operating income (operating income excluding identified items) of the last 12 months as a percentage of average invested capital of the last 12 months. Invested capital is calculated as total assets (excluding cash and cash equivalents, short-term investments, investments in associates, the receivable from pension funds in an asset position and assets held for sale) less current tax liabilities, deferred tax liabilities and trade and other payables.