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interest balance SUBST CONTABIL

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fixed interest balance SUBST INVEST-FINAN

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Operating result after interest Earnings figure which additionally includes the costs of financing to allow a sustainable assessment of the result ( particularly relevant for the infrastructure business units ).

In comparison to EBIT, the operating interest balance is therefore also taken into account.

Plan assets Assets netted with gross pension obligations.

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Ergebniskennzahl, die für eine nachhaltige Ergebnisbeurteilung zusätzlich die Finanzierungskosten berücksichtigt ( vor allem in den Infrastrukturgeschäftsfeldern relevant ).

Daher wird im Vergleich zum EBIT zusätzlich der operative Zinssaldo berücksichtigt.

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