Restatement related to IFRS changes and the new reporting structure
As of 1 January 2014, Fortum has applied the new IFRS 10 Consolidated Financial Statements and 11 Joint Arrangements standards. The major effect of this reassessment relates to Fortum Värme, which is treated as a joint venture and thus consolidated with the equity
method. Comparative information for 2013 presented in this financial statements has been restated accordingly.
The segment information for 2013 has been restated due to the change in the organisation from 1 March 2014.
In addition, as of 2014, presented figures have been rounded and consequently the sum of individual figures may deviate from the sum presented.