Boliden presents certain financial metrics that are not defined in accordance with IFRS, and is of the opinion that these metrics provide valuable complementary information in that they enable a clearer evaluation of the company’s performance.
The following metrics are not defined in IFRS: Operating profit (EBIT) excluding revaluation of process inventory, Operating profit (EBIT), Free cash flow, Net debt, Return on capital employed, Return on Equity, Net debt/Equity ratio, and Equity/Assets ratio. Definitions and explanations of these financial metrics are presented below. Calculations of these financial metrics are located under Interim reports.