- Acquisitions must create value in the form of a positive EVA contribution - and valuation based on DCF (Discounted Cash Flow) models
- The strategic rationale must be sound and have been analysed in depth
- The buying NKT company must have a well-functioning, operations-oriented management and must evidence stable and sound earnings development
- The synergy potential must be analysed thoroughly and be realistic, and its practical exploitation must be documented by means of an integration plan
- The risk elements must be carefully assessed, financial plans must be robust, and the timing aspect must be carefully considered
- No single acquisition must be so large that it restricts the financial freedom of the Group as a whole