Wolters Kluwer has defined five key performance measures to evaluate the effectiveness of the strategy. These measures are subdivided into Key Operational Measures and Key Financial Measures.

Ordinary EBITA margin
Ordinary EBITA is defined as earnings before exceptional items, interest, tax, and amortization. Ordinary EBITA margin is defined as earnings before exceptional items, interest, tax, and amortization divided by revenues.

Free cash flow
Cash flow from operating activities less the net expenditure on fixed assets, which equals the cash flow available for acquisitions, payments of dividend to shareholders, down-payment of debt and repurchasing of shares.

ROIC (Return On Invested Capital)
Full-year ordinary EBITA after estimated allocated tax divided by average invested capital. Average invested capital is defined as capital employed adjusted for non-operating items, such as deferred tax assets and forward contracts, exceptional items, cash, cumulative goodwill and publishing rights amortization and goodwill charged to equity.

Diluted ordinary EPS
Ordinary net income corrected for interest benefit divided by the fully-diluted weighted-average number of shares. The interest benefit arises when interest payments to converted convertible bondholders are no longer necessary.