depreciation and impairment losses on property, plant and equipment, minus impairment loss reversals 4 The EBITDA margin before special items is calculated by dividing EBITDA before special items by sales. 5 Earnings per share as defined in IAS 33 = adjusted net income divided by the average number of shares 6 Core earnings per share are not defined in the International Financial Reporting Standards and should therefore be regarded only as supplementary information.