The Group’s average return on equity shall exceed 15% per fiscal year.

Eolus should ensure strong value growth for its shareholders.

The Group's equity/assets ratio shall exceed 30%.

Eolus should safeguard shareholders’ capital and ensure flexibility and preparedness throughout economic cycles.

The dividends paid by Eolus shall be based on long-term earnings and correspond to 20–50% of the Group’s profit after tax. However, dividends shall be dependent on the company’s investment requirements and financial position.

Eolus should ensure an efficient capital structure in relation to the development and needs of the business. Value returns to shareholders primarily through dividends, but the capital structure may also be adjusted through measures such as share buyback programs or similar initiatives.