Definitions of key financial figures 
Return on equity, % 100 x Profit/loss for the financial year
  Average total equity during the financial year
Return on investment, % 100 x (Profit/loss for the financial year + finance cost)
  Total equity + interest-bearing financial liabilities
Equity-to-assets ratio, % 100 x Total equity
  Total assets – advances received
Net gearing, % 100 x interest-bearing net financial liabilities