Production expenses excluding Items affecting comparability Gross income excluding Items affecting comparability Selling and administrative expenses excluding Acquisition-related costs and Items affecting comparability Operating income (EBITA) excluding Acquisition-related costs and Items affecting comparability Amortization of acquisition-related intangible assets Acquisition-related costs Items affecting comparability Machinery and equipment Change in other operating capital employed and other items Proceeds from bonds Proceeds from certificates and other long term Borrowings Change in interest-bearing net debt excluding liquid funds