The income statement presents revenues and expenses for the companies consolidated in the Group and measures the results for the ac counting period in accordance with current IFRS guidelines. The income statement distinguishes between the Group’s operating activities and its financial items. Operating profit includes amortisation of intangible assets and any non-recurring costs incurred during the period. The amortisation of intangible assets and non-recurring costs, for instance in the form of substantial impairment and/or provisions for restructuring, only to a limited degree reflect the Group’s earnings potential. The Group’s financial items include profit from associates, profit from the Financial Investments division’s investment portfolio and the net result of the Group’s total financing, currency exposure and any other gain or loss related to financial items. Taxes represent the Group’s total tax charge, while minority interests consist of the share of the profit/loss reported by the Group for the year that must be attributed to external interests in Group subsidiaries.
