This is an automatically generated PDF document of Fortum's online Annual Report and may not be as comprehensive as the complete Annual Report, which is available at http://annualreport 64 http://annualreport2013.fortum.com/en/annual-review/ceos-review/ http://annualreport2013.fortum.com/en/annual-review/market-development/ http://annualreport2013.fortum.com/en/sustainability/sustainability-approach/targets-and-results/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/operations-and-market-areas/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/operations-and-market-areas/ http://annualreport2013.fortum.com/en/financials/operating-and-financial-review/the-fortum-share-and-shareholders/ http://annualreport2013.fortum.com/en/financials/operating-and-financial-review/the-fortum-share-and-shareholders/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/fortum-in-2013/group-business-structure/ http://annualreport2013.fortum.com/en/annual-review/2013-in-figures/sales-and-production/ http://annualreport2013.fortum.com/en/annual-review/2013-in-figures/sales-and-production/ http://annualreport2013.fortum.com/en/financials/operating-and-financial-review/financial-performance-and-position/capital-expenditure--investments---divestments-of-shares/ http://annualreport2013.fortum.com/en/financials/operating-and-financial-review/financial-performance-and-position/capital-expenditure--investments---divestments-of-shares/ http://annualreport2013.fortum.com/en/financials/operating-and-financial-review/financial-performance-and-position/capital-expenditure--investments---divestments-of-shares/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ http://annualreport2013.fortum.com/en/sustainability/sustainability-approach/sustainability-indexes/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ http://annualreport2013.fortum.com/en/contact-information/ http://annualreport2013.fortum.com/en/sustainability/our-stakeholders/stakeholder--views/materiality-assessment/ http://annualreport2013.fortum.com/en/sustainability/our-stakeholders/stakeholder-collaboration/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ http://annualreport2013.fortum.com/en/sustainability/gri-section/reporting-principles/ 3.8 Basis for reporting on joint ventures, subsidiaries, leased facilities, outsourced operations, and other entities that can significantly affect comparability from period to period and/or between organizations.