Amer Sports has revised its segment reporting. The redefined business segments are Salomon, Wilson, Precor, Atomic and Suunto. The new segment structure is in line with the Group's current organization structure and management reporting. The revision came into force on January 1, 2006.

Salomon has been divided into the following business areas: Winter Sports Equipment, Apparel and Footwear as well as Mavic. Wilson's business areas are Racquet Sports, Team Sports and Golf. Net sales figures will be reported for these business areas.

The Group's geographical segments will remain unchanged, and they are the Americas, EMEA (Europe, Middle East and Africa) and Asia-Pacific (including Japan and Australia).

In its profit and loss statement information for 2006, Amer Sports will use pro forma figures for 2005 – in which Salomon has been accounted for as from January 1, 2005 – as its primary comparison information. The figures do not include nonrecurring items related to the Salomon acquisition.

The Group's pro forma financial income and expenses for 2005 have been estimated using a capital structure that assumes Salomon had been acquired at the beginning of 2005.

Pro forma taxes have been assessed in accordance with ordinary tax rates without the effect of non-recurring items.