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: Return on Equity, Return on capital employed , Payment capacity, Free cash flow, Net reclamation liability, Net debt, Net debt/Equity ratio, Operating profit (EBIT) excluding revaluation of process inventory, Equity/Assets ratio and Capital employed. Definitions and explanations of these financial metrics are presented below. Calculations of these financial metrics are located under Interim reports.