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*5 Sales attributed by the location of customers 

*6 Attributed by the location of sellers 

*7 The past-years CO 2  emissions for overseas production facilities have been recalculated pursuant to changes in the CO 2  emissions coefficients for electricity use in each country published by the International Energy Agency (IEA), which included changes for past years. 

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## Definition of core Results 

We disclose our financial results under IFRS on a core basis to help provide an accurate indication of the Group’s recurring profitability. Certain items reported in financial results under IFRS on a full basis that are deemed to be non-recurring items by the Company are excluded as non-core items on a core basis. 

## consolidated Statements of income (iFRS) 

## Sales 

Cost of sales 

## Gross profit 

Selling, general and administrative expenses R&D expenses Amortisation of intangible assets Share of profits of associates and joint ventures 

Other income Other expense 

## Operating profit 

Finance income Finance expense 

## profit before tax 

Income tax expense 

## profit for the year 

## core Results 

Non-recurring other income and other expenses within IFRS- based operating profit are excluded (for example, items such as impairment losses or restructuring expenses) 

## core operating income 

Adjustments for finance income and finance expense (for example, gain (loss) on sale of available-for-sale (“AFS") financial assets and impair- ment losses on AFS financial assets are excluded) 

## core profit for the year 

