* ESMA (European Securities and Markets Authority) guidelines on Alternative Performance Measures (APMs) have been effective since the second quarter of financial year 2016. Consti presents APMs to reflect the underlying business performance and to enhance comparability between financial periods. APMs should not be considered as a substitute for measures of performance in accordance with the IFRS. For a more detailed description of items affecting comparability, see interim report section "Sales, result and order backlog".