Alternative performance measures
Sampo discloses Alternative Performance Measures (APMs) in its financial reporting, prepared in accordance with the International Reporting Standards (IFRS).
These APMs are not defined in IFRS or other applicable accounting standards. They do not substitute for any IFRS measures of performance either. For these reasons, they might not be comparable to other companies' APMs. The APMs Sampo discloses are meant to provide more insight into Sampo's performance in its different business activities and into how these activities are monitored by the management.
Performance measures regulated by IFRS or other legislation are not regarded as APMs. All APMs are disclosed with comparison numbers and are consistently used over the years, unless otherwise noted.