Deutsche Rohstoff AG uses as part of its reporting different financial and alternative performance measures (APM). This document defines the APM used by Deutsche Rohstoff AG and ensures that the ESMA Guidelines on Alternative Performance Measures were met.

Total operating performance	Revenue plus increase or decrease in finished goods and work in process plus own work capitalized plus other operating income plus income from sale/deconsolidation
Gross profit	Total operating performance less cost of materials
EBITDA	Earnings for the period before interest, taxes, depreciation and amortization on tangible and intangible assets and write-downs of non-current and current securities.
EBIT	Earnings for the period before interest and taxes.