voestalpine AG

Glossary

Glossary

A

  • Acquisition

    Takeover or purchase of companies or of interests in companies.

  • Affiliated companies

    All companies in which voestalpine AG holds a direct or indirect stake of at least 50% or over which it exercises control in some other manner.

  • Asset deal

    Company takeover, where the buyer purchases individual assets (rather than shares).

  • ATX (Austrian Traded Index)

    The leading index of the Vienna Stock Exchange, which contains the 20 most important stocks in the prime market segment.

  • AWS

    Alliance for Water Stewardship.

C

  • CapEx

    Capital Expenditure.

  • Capital employed

    Total employed interest-bearing capital.

  • Cash flow

    • From investing activities: outflow/inflow of liquid assets from investments/disinvestments.
    • From operating activities: outflow/inflow of liquid assets not affected by investment, disinvestment, or financing activities.
    • From financing activities: outflow/inflow of liquid assets from capital expenditures and capital contributions.

  • CBAM

    Carbon Border Adjustment Mechanism.

  • CCA

    Climate Change Adaptation.

  • CCM

    Climate Change Mitigation.

  • CCU

    Carbon Capture and Utilization.

  • CCUS

    Carbon Capture, Utilization and Storage.

  • CSDDD

    Corporate Sustainability Due Diligence Directive.

  • CSRD

    Corporate Sustainability Reporting Directive.

D

  • DNSH

    Do No Significant Harm.

E

  • E-PRTR

    European Pollutant Release and Transfer Register.

  • EAF

    Electric Arc Furnace.

  • EBIT (earnings before interest and taxes)

    Profit before the deduction of taxes, non-controlling interests, and financial result.

  • EBIT margin

    EBIT as a percentage of revenue.

  • EBITDA (earnings before interest, taxes, depreciation, and amortization)

    Profit before the deduction of taxes, non-controlling interests, financial result, and depreciation and amortization expenses.

  • EBITDA margin

    EBITDA as a percentage of revenue.

  • EFRAG

    European Financial Reporting Advisory Group.

  • EMAS

    Eco-Management and Audit Scheme.

  • Equity ratio

    Equity divided by total assets.

  • Equity

    Assets made available to a corporation by the owners through deposits and/or contributions or from retained profits.

  • ESRS

    European Sustainability Reporting Standards.

F

  • FKW

    Fluorocarbons.

  • Free float

    The portion of the share capital that is actively traded on the stock exchange.

  • Full-time equivalent (FTE)

    A full-time employee corresponds to a full-time equivalent of one, part-time employees are taken into account on a pro-rata basis corresponding to their working hours.

G

  • Gearing

    Ratio of net financial debt to equity.

  • GHG

    Greenhouse Gas.

  • GRI

    Global Reporting Initiative.

  • Gross profit

    Revenue less cost of sales.

H

  • HBI

    Hot Briquetted Iron.

  • HFKW

    Hydrofluorocarbons.

I

  • IAMC

    Industrial Asset Management Council.

  • IEA

    International Energy Agency.

  • IFRS (International Financial Reporting Standards)

    Accounting regulations developed to guarantee comparable accounting and disclosure.

  • ILO

    International Labour Organization.

  • IPCC

    Intergovernmental Panel on Climate Change.

  • IRO

    Impacts, Risks and Opportunities.

  • ISO

    International Organization for Standardization.

  • ISSB

    International Sustainability Standards Board.

M

  • Market capitalization

    Market capitalization reflects the current market price of an exchange-listed company.

  • MINT (Mathematik, Informatik, Naturwissenschaften und Technik)

    Mathematics, Computer Science, Natural Sciences and Technology. It is primarily used in the context of education, training, and the labor market.

N

  • NACE (Nomenclature Générale des Activités Économiques dans les Communautés Européennes)

    Statistical Classification of Economic Activities in the European Community.

  • Net financial debt

    Interest-bearing liabilities less interest-earning assets.

Ö

  • ÖCGK (Österreichischer Corporate Governance Kodex)

    Austrian Corporate Governance Code.

O

  • OpEx

    Operating Expenditure.

R

  • Rating

    An evaluation of the credit quality of a company recognized on international capital markets.

  • RCP

    Representative Concentration Pathway.

  • Return on equity

    ROE is the ratio of profit for the period to equity as recorded in the previous period.

  • ROCE (return on capital employed)

    ROCE is the ratio of EBIT to average capital employed, that is, profit generated by the capital invested.

S

  • SFDR

    Sustainable Finance Disclosure Regulation.

U

  • UNICEF

    United Nations Children’s Fund.

V

  • Volatility

    The degree of fluctuation in stock prices and currency exchange rates or in prices of consumer goods in comparison to the market.

W

  • WACC (Weighted average cost of capital)

    Average capital costs for both borrowed capital and equity.

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