E.ON AG
03/13/2010  16:03 h
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Finance Strategy -

Target Capital Structure

Debt capital represents an important financing source for the E.ON Group. Therefore, we follow a finance strategy which satisfies both creditors and shareholders. The core of E.ON's finance strategy is its target capital structure. To manage our capital structure we use a steering metric called debt factor. The debt factor is defined as economic net debt divided by adjusted EBITDA. Economic net debt includes not only our financial liabilities but also our provisions for pensions and asset retirement obligations.

We have defined a debt factor of 3.0x as our target capital structure. This is derived from our "single A flat" (A/ A2) target rating. An A/A2 rating enables E.ON not only to have a more efficient balance sheet structure, but also ensures unrestricted access to all sectors of capital markets while at the same time maintaining a sufficient risk buffer. Furthermore, an A/A2 target rating is in line with E.ON’s vision to be a leading utility and represents a good positioning compared to our competitors. According to current rating methodologies a debt factor of 2.8x - 3.3x is compatible with an A/A2 rating.

E.ON actively manages its capital structure. If our debt factor is significantly above 3, strict investment discipline will be called for. In the case of strategically important investments, we would have to utilize funding concepts in the form of portfolio measures or capital increases.

If it becomes apparent that our debt factor will fall and remain significantly below 3, we will return more capital to our shareholders, for example through higher dividend payments or share buybacks. But we will always give priority to value-enhancing investments.

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