The FIN-FSA has approved the merger prospectus concerning the merger of Tieto
Corporation and EVRY ASA

NOT FOR PUBLICATION, DISTRIBUTION OR RELEASE, DIRECTLY OR INDIRECTLY, IN OR INTO
THE UNITED STATES OF AMERICA, AUSTRALIA, CANADA, JAPAN OR ANY JURISDICTION WHERE
TO DO SO MIGHT CONSTITUTE A VIOLATION OF THE LOCAL SECURITIES LAWS OR
REGULATIONS OF SUCH JURISDICTION.

8 August 2019

Tieto Corporation ("Tieto") and EVRY ASA ("EVRY") announced on 18 June 2019 that
the Boards of Directors of Tieto and EVRY have agreed to combine the two
companies through a taxable statutory cross-border absorption merger of EVRY
into Tieto pursuant to the Norwegian and Finnish Companies Acts, and as a
consequence of the completion of the merger, EVRY will dissolve ("Merger"). As
merger consideration, the shareholders of EVRY will receive 0.12 new shares in
Tieto ("Merger Consideration Shares") and NOK 5.28 in cash for each share in
EVRY. In addition, the Boards of Directors of Tieto and EVRY proposed on 22 July
2019 and 6 August 2019, respectively, that the Extraordinary General Meetings of
Tieto and EVRY resolve upon the Merger in accordance with the merger plan
approved by the Boards of Directors of Tieto and EVRY and dated 26 June 2019.
The Extraordinary General Meeting of EVRY has been convened to be held on 2
September 2019 and the Extraordinary General Meeting of Tieto on 3 September
2019.

The Finnish Financial Supervisory Authority has today, 8 August 2019, approved
the merger prospectus concerning the Merger (the "Merger Prospectus"). The
Merger Prospectus includes a Finnish translation of the summary of the Merger
Prospectus. The Merger Prospectus will be available as of 9 August 2019 in
English at Tieto's website at www.tieto.com/tietoevry and EVRY's website at
www.evry.com. In addition, the Merger Prospectus will be available approximately
as of 12 August 2019 in paper form in English at the offices of Tieto at
Keilalahdentie 2-4, FI-02150 Espoo, Finland, at the offices of EVRY at
Snarøyveien 30A, 1360 Fornebu, Bærum, Norway and at the reception of Nasdaq
Helsinki at Fabianinkatu 14, FI-00100 Helsinki, Finland.

The Merger Prospectus contains the following previously unpublished information
in relation to the Merger (any capitalized terms not defined shall have the
meanings assigned to them in the Merger Prospectus):

Delivery of the Merger Consideration Shares

Tieto expects to deliver the Merger Consideration Shares through a depositary
interest arrangement in the Norwegian Verdipapirsentralen ("VPS"). If the Merger
Consideration Shares are delivered through a depositary interest arrangement,
the EVRY shareholders eligible to receive Merger Consideration Shares will after
the execution of the Merger and delivery of the Merger Consideration Shares be
considered nominee registered shareholders for Finnish law purposes. Further
details of the depositary interest arrangement have been presented in the Merger
Prospectus.

As secondary alternatives the Merger Consideration Shares could be delivered as
depositary receipts registered in the VPS or as directly held shares in the
combined company in the book-entry securities system maintained by Euroclear
Finland ("Euroclear"). The secondary alternatives would only be considered in
the unlikely event that the delivery of the Merger Consideration Shares as
depositary interests would not be possible e.g. due to technical issues in
Euroclear or VPS that cannot reasonably be resolved, or if no registrar
agreement on the arrangement of delivering the Merger Consideration Shares as
depositary interests can reasonably be reached with a bank offering custodian
and registrar services in Norway, or for any other reason. Further details of
the secondary alternatives have been presented in the Merger Prospectus.

Unaudited pro forma financial information

The unaudited pro forma financial information included in the Merger Prospectus
is attached as Appendix 1 to this stock exchange release.

Tieto aims to capture the significant opportunities of the data-driven world and
turn them into lifelong value for people, business and society. We aim to be
customers' first choice for business renewal by combining our software and
services capabilities with a strong drive for co-innovation and ecosystems.
Headquartered in Finland, Tieto has around 15 000 experts in close to 20
countries. Tieto's turnover is approximately EUR 1.6 billion and shares listed
on NASDAQ in Helsinki and Stockholm. www.tieto.com

EVRY is a leading Nordic tech and consulting company. Together with our
customers and an ecosystem of the best global digital experts, we shape the
future today by applying new technologies to improve end user experiences, and
the performance of people, processes and systems.

We are close to our customers and represent a Nordic mindset on responsibility,
quality and security.

We leverage our Nordicness to do business in more than 18 countries. EVRY is
listed on Oslo Stock Exchange. Our 8 800 employees are passionate about creating
digital advantage and shaping the future - today.

IMPORTANT INFORMATION

This announcement is not an offer to sell or a solicitation of any offer to buy
any securities issued by Tieto Corporation ("Tieto" or the "Company") or EVRY
ASA ("EVRY") in any jurisdiction where such offer or sale would be unlawful.

In any EEA Member State, other than Finland or Norway, where Regulation (EU)
2017/1129 (the "Prospectus Regulation") is applicable, this communication is
only addressed to and is only directed at "qualified investors" in that Member
State within the meaning of the Prospectus Regulation.

In the United Kingdom, this document and any other materials in relation to the
securities described herein is only being distributed to, and is only directed
at, and any investment or investment activity to which this document relates is
available only to, and will be engaged in only with, "qualified investors"
within the meaning of Article 2(e) of the Prospectus Regulation who are (i)
persons having professional experience in matters relating to investments who
fall within the definition of "investment professionals" in Article 19(5) of the
Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (the
"Order"); or (ii) high net worth entities falling within Article 49(2)(a) to (d)
of the Order; or (iii) other persons to whom it may otherwise be lawfully
communicated (all such persons together being referred to as "relevant
persons"). In the United Kingdom, persons who are not relevant persons should
not take any action on the basis of this document and should not act or rely on
it.

This document is not a prospectus for the purposes of the Prospectus Regulation.
A prospectus prepared pursuant to the Prospectus Regulation can be obtained from
www.tieto.com/tietoevry after its publication. Investors should not subscribe
for any securities referred to in this document except on the basis of
information contained in the prospectus.

No part of this release, nor the fact of its distribution, should form the basis
of, or be relied on in connection with, any contract or commitment or investment
decision whatsoever. The information contained in this release has not been
independently verified. No representation, warranty or undertaking, expressed or
implied, is made as to, and no reliance should be placed on, the fairness,
accuracy, completeness or correctness of the information or the opinions
contained herein. Neither Tieto nor EVRY, nor any of their respective
affiliates, advisors or representatives or any other person, shall have any
liability whatsoever (in negligence or otherwise) for any loss however arising
from any use of this release or its contents or otherwise arising in connection
with the release. Each person must rely on their own examination and analysis of
Tieto, EVRY, their respective subsidiaries, their respective securities and the
merger, including the merits and risks involved.

This release includes "forward-looking statements." These statements may not be
based on historical facts, but are statements about future expectations. When
used in this release, the words "aims," "anticipates," "assumes," "believes,"
"could," "estimates," "expects," "intends," "may," "plans," "should," "will,"
"would" and similar expressions as they relate to Tieto, EVRY, the merger or the
combination of the business operations of Tieto and EVRY identify certain of
these forward-looking statements. Other forward-looking statements can be
identified in the context in which the statements are made. Forward-looking
statements are set forth in a number of places in this release, including
wherever this release include information on the future results, plans and
expectations with regard to the combined company's business, including its
strategic plans and plans on growth and profitability, and the general economic
conditions. These forward-looking statements are based on present plans,
estimates, projections and expectations and are not guarantees of future
performance. They are based on certain expectations, which, even though they
seem to be reasonable at present, may turn out to be incorrect. Such forward
-looking statements are based on assumptions and are subject to various risks
and uncertainties. Shareholders should not rely on these forward-looking
statements. Numerous factors may cause the actual results of operations or
financial condition of the combined company to differ materially from those
expressed or implied in the forward-looking statements. Neither Tieto nor EVRY,
nor any of their respective affiliates, advisors or representatives or any other
person undertakes any obligation to review or confirm or to release publicly any
revisions to any forward-looking statements to reflect events that occur or
circumstances that arise after the date of this release.

This release includes estimates relating to the cost synergy benefits expected
to arise from the merger and the combination of the business operations of Tieto
and EVRY, which have been prepared by Tieto and EVRY and are based on a number
of assumptions and judgments. Such estimates present the expected future impact
of the merger and the combination of the business operations of Tieto and EVRY
on the combined company's business, financial condition and results of
operations. The assumptions relating to the estimated cost synergy are
inherently uncertain and are subject to a wide variety of significant business,
economic, and competitive risks and uncertainties that could cause the actual
cost synergy benefits from the merger and the combination of the business
operations of Tieto and EVRY, if any, to differ materially from the estimates in
this release. Further, there can be no certainty that the merger will be
completed in the manner and timeframe described in this release, or at all.

NOTICE TO EVRY SHAREHOLDERS IN THE UNITED STATES

Any securities referred to herein have not been and will not be registered under
the U.S. Securities Act of 1933, as amended (the "Securities Act"), and may not
be offered or sold within the United States absent registration or an applicable
exemption from, or in a transaction not subject to, the registration
requirements of the Securities Act. There is no intention to register any
securities referred to herein in the United States. Any securities referred to
herein are being offered or sold in the United States pursuant to an exemption
from the registration requirements of the Securities Act provided by Rule 802
thereunder.

This document is made for the securities of a foreign company. The document is
subject to disclosure requirements of a foreign country that are different from
those of the United States. Financial statements included in the document, if
any, have been prepared in accordance with foreign accounting standards that may
not be comparable to the financial statements of United States companies.

It may be difficult for you to enforce your rights and any claim you may have
arising under the federal securities laws of the United States, since the issuer
is located in a foreign country, and some or all of its officers and directors
may be residents of a foreign country. You may not be able to sue a foreign
company or its officers or directors in a foreign court for violations of the
U.S. securities laws. It may be difficult to compel a foreign company and its
affiliates to subject themselves to a U.S. court's judgment.

You should be aware that the issuer may purchase securities otherwise than under
any transaction referred to herein, such as in open market or privately
negotiated purchases.

APPENDIX 1

Unaudited Pro Forma Financial Information

The following unaudited pro forma combined financial information (the "Unaudited
Pro Forma Financial Information") is presented for illustrative purposes only to
give effect to the merger of Tieto and EVRY. The Unaudited Pro Forma Financial
Information is prepared based on the historical financial information of Tieto
and EVRY presented in accordance with IFRS. For additional information on the
historical results and financial position of Tieto or EVRY, refer to the audited
historical consolidated financial information and the unaudited half-year
financial reports of Tieto and EVRY incorporated by reference into the Merger
Prospectus.

Merger of Tieto and EVRY

The Boards of Directors of Tieto and EVRY have, on 22 July 2019 and 6 August,
respectively, proposed that the Extraordinary General Meetings of Tieto and
EVRY, convened to be held on 3 September 2019 and 2 September 2019 respectively,
would resolve on the Merger as set forth in the Merger Plan. The completion of
the Merger is subject to, inter alia, approval by the Extraordinary General
Meetings of Tieto and EVRY, obtaining of necessary merger control approvals by
the relevant competition authorities, fulfilment of other conditions to
completion set forth in the Merger Agreement and the Merger Plan or waiver of
such conditions. Furthermore, the completion of the Merger requires that the
Merger Agreement has not been terminated in accordance with its provisions, and
that the execution of the Merger is registered with the Finnish Trade Register.
EVRY will automatically dissolve on the Effective Date.

In connection with the proposed merger, Tieto has received a financing
commitment for the Merger from Nordea and SEB.

The planned Effective Date is 1 February 2020 (effective registration time
approximately at 00:01:01). The planned Effective Date is not binding and the
actual Effective Date may be earlier or later than above date.

Basis of presentation

The Merger will be accounted for as a business combination at consolidation
using the acquisition method of accounting under the provisions of IFRS 3,
Business Combinations ("IFRS 3") with Tieto determined as the acquirer of EVRY.
The acquisition method of accounting applies the fair value concepts defined in
IFRS 13, Fair Value Measurement ("IFRS 13"), and requires, among other things,
that the identifiable assets acquired and liabilities assumed in a business
combination are recognised at their fair values as of the acquisition date, with
any excess of the purchase consideration over the fair value of identifiable net
assets acquired recognised as goodwill. The purchase price calculation presented
herein has been made solely for the purpose of preparing this Unaudited Pro
Forma Financial Information. The Unaudited Pro Forma Financial Information has
been prepared in accordance with the Annex 20 to the Commission Delegated
Regulation (EU) 2019/980 and on a basis consistent with the accounting
principles applied by Tieto in its consolidated financial statements. The
Unaudited Pro Forma Financial Information has not been compiled in accordance
with Article 11 of Regulation S-X under the Securities Act or the guidelines
established by the American Institute of Certified Public Accountants.

The Unaudited Pro Forma Financial Information is derived from (a) the audited
consolidated financial statements of Tieto for the year ended 31 December 2018
(b) the unaudited half-year financial report of Tieto as at and for the six
months ended 30 June 2019 (c) the audited consolidated financial statements of
EVRY for the year ended 31 December 2018 and (d) the unaudited half-year
financial report of EVRY as at and for the six months ended 30 June 2019. In the
following tables this information is labelled as "historical".

The unaudited pro forma combined statement of financial position as at 30 June
2019 gives effect to the Merger as if it had occurred on that date. The
unaudited pro forma combined statements of income for the six months ended 30
June 2019 and for the year ended 31 December 2018 give effect to the Merger as
if it had occurred on 1 January 2018.

The Unaudited Pro Forma Financial Information reflects adjustments to historical
financial information to give pro forma effect to events that are directly
attributable to the Merger and which are factually supportable. The Unaudited
Pro Forma Financial Information and explanatory notes present how Tieto's
statements of income and statement of financial position may have appeared had
the businesses actually been combined and had Tieto's capital structure
reflected the Merger as of the dates noted above.

Tieto has performed a preliminary alignment of EVRY's accounting policies to
ensure comparability in the Unaudited Pro Forma Financial Information. Based on
the information available at this time, Tieto is not aware of any accounting
policy differences that could have a material impact on the Unaudited Pro Forma
Financial Information. However, certain reclassifications have been made to
amounts reflected in EVRY's historical financial information to align with
Tieto's presentation as described further in Note 1 to the Unaudited Pro Forma
Financial Information. Upon the completion of the Merger, Tieto will conduct a
detailed review of EVRY's accounting policies and estimates applied. As a result
of that review, Tieto may identify additional accounting policy differences
between the two companies that, when conformed, could have further impact on the
Combined Company's financial information. Also, the accounting policies to be
applied by the Combined Company in the future may differ from the accounting
policies applied in the Unaudited Pro Forma Financial Information.

The Unaudited Pro Forma Financial Information reflects the application of pro
forma adjustments that are preliminary, and which are based upon available
information and certain assumptions, described in the accompanying notes to the
Unaudited Pro Forma Financial Information below and, that management believes
are reasonable under the circumstances. Actual results of the Merger may
materially differ from the assumptions used in the Unaudited Pro Forma Financial
Information. The Unaudited Pro Forma Financial Information has been prepared by
management for illustrative purposes only and, because of its nature, it
addresses a hypothetical situation, and therefore does not represent the actual
financial position or results of the Tieto's operations that would have been
realised had the Merger occurred as of the dates indicated, nor is it meant to
be indicative of any anticipated financial position or future results of
operations that Tieto may experience going forward. In addition, the
accompanying unaudited pro forma combined statement of income do not reflect any
expected cost savings, synergy benefits or future integration costs that are
expected to be generated or may be incurred as a result of the Merger.

The Unaudited Pro Forma Financial Information does not reflect the acquisitions
that Tieto carried out in 2018 due to immateriality. Had they been reflected in
the Unaudited Pro Forma Financial Information, the effect on 2018 full year
revenue would have been EUR 6.6 million and on profit EUR 0.3 million.
Additional information of these acquisitions is presented in Note 25 in the 2018
audited financial statements of Tieto.

EVRY's consolidated financial statements have been prepared in NOK. The income
statement and statement of financial position have been translated to EUR and
have been reclassified to the presentation format applied by Tieto. The applied
foreign exchange rates are as follows: income statement for the year ended 31
December 2018, EUR/NOK 9.6006, income statement for the six months ended 30 June
2019, EUR/NOK 9.7291 and for the statement of financial position for the six
months ended 30 June 2019, EUR/NOK 9.6938.

The Unaudited Pro Forma Financial Information set forth herein has been rounded.
Accordingly, in certain instances, the sum of the numbers in a column or row may
not conform exactly to the total amount given for that column or row.

Unaudited Pro Forma Combined Statement of Financial Position as at 30 June 2019

(EUR in millions)          Tieto         EVRY           Merger   Combined
                           historical    historical     (Note    Company Pro
                           (unaudited)   reclassified   2)       forma
Goodwill                   439.3         588.7          884.1    1,912.2
Other intangible assets    44.3          113.4          280.4    438.1
Property, plant and        86.7          29.8           -        116.5
equipment
Right-of-use assets        152.5         172.1          -        324.6
Interest in joint          15.3          7.5            -        22.8
ventures
Deferred tax assets        24.3          61.7           0.8      86.8
Defined benefit plan       0.8           -              -        0.8
assets
Finance lease receivables  3.1           -              -        3.1
Other financial assets at  0.5           -              -        0.5
amortized costs
Other financial assets at  0.5           -              -        0.5
fair value
Other non-current          15.5          30.9           -        46.4
receivables
Total non-current assets   782.9         1,004.1        1,165.4  2,952.4

Trade and other            400.8         302.6          -        703.4
receivables
Financial assets at fair   10.4          -              -2.1     8.3
value
Finance lease receivables  1.2           -              -        1.2
Current tax assets         13.3          -              4.8      18.1
Cash and cash equivalents  71.7          35.2           -95.0    11.9
Total current assets       497.4         337.7          -92.3    742.9
Total assets               1,280.3       1,342.0        1,073.0  3,695.2

Equity and liabilities
Share capital              76.6          67.0           -67.0    76.6
Share premium and other    40.6          163.8          -163.8   40.6
reserves
Invested unrestricted      12.8          -              1,151.7  1,164.5
equity reserve
Retained earnings          285.3         31.1           -57.5    258.8
Equity attributable to     415.3         261.8          863.4    1,540.5
owners of the Parent
company
Non-controlling interest   0.0           -              -        0.0
Total equity               415.3         261.8          863.4    1,540.5

Loans                      184.7         546.8          150.1    881.6
Lease liabilities          108.9         143.6          -        252.5
Deferred tax liabilities   35.6          1.2            61.9     98.7
Provisions                 4.0           0.2            -        4.2
Defined benefit            7.7           28.1           -        35.8
obligations
Other non-current          2.5           36.1           -        38.6
liabilities
Total non-current          343.5         756.1          212.0    1,311.5
liabilities

Trade and other payables   355.8         292.0          -2.4     645.4
Financial liabilities at   0.3           -              -        0.3
fair value
Current tax liabilities    6.6           0.6            -        7.2
Loans                      100.6         -              -        100.6
Lease liabilities          44.7          31.5           -        76.2
Provisions                 13.6          -              -        13.6
Total current liabilities  521.5         324.1          -2.4     843.2

Total equity and           1,280.3       1,342.0        1,073.0  3,695.2
liabilities

Refer to accompanying notes to Unaudited Pro Forma Financial Information

Unaudited Pro Forma Combined Statement of Income for the six months ended 30
June 2019

(EUR in millions)    Tieto         EVRY           Merger      Note  Combined
                     historical    historical     (Note 2)          Company Pro
                     (unaudited)   reclassified                     forma
Net sales            811.6         668.8           -                1,480.4
Other operating      10.3          -                -               10.3
income
Materials and        -125.7        -233.7           -               -359.4
services
Employee benefit     -485.8        -314.1           -               -799.9
expenses
Depreciation and     -50.1         -24.9          -24.8       2b    -99.8
amortization
Other operating      -108.5        -44.7          2.4         2c    -150.8
expenses
Share of results in  2.9            -              -                2.9
joint ventures
Operating profit     54.9          51.4           -22.4             83.9
(EBIT)
Interest and other   1.1            0.9            -                2.0
financial income
Interest and other   -6.5          -15.2          1.6         2d    -20.1
financial expenses
Net foreign          3.7            -4.4           -                -0.7
exchange
gains/losses
Profit before        53.1          32.7           -20.8             65.0
taxes
Income taxes         -8.0          -7.1           4.5         2b,   -10.6
                                                              2c
Net profit for the   45.2          25.7           -16.3             54.5
period

Net profit for the
period attributable
to
Owners of the        45.2          25.7           -16.3             54.5
Parent company
Non-controlling      0.0           -               -                0.0
interest
Total                45.2          25.7           -16.3             54.5

Earnings per share
attributable to
owners of the
Parent company, EUR
per
share
Basic                0.61           -              -                0.46
Diluted              0.61           -              -                0.46

Weighted average
number of shares
outstanding
Basic                73,892,988     -             44,316,519        118,209,507
Diluted              74,050,234     -             44,316,519        118,366,753

Refer to accompanying notes to Unaudited Pro Forma Financial Information

Unaudited Pro Forma Combined Income Statement for the year ended 31 December
2018

(EUR in millions)    Tieto       EVRY           Merger      Note  Combined
                     historical  historical     (note 2)          CompanyPro
                     (audited)   reclassified                     forma

Net sales            1,599.5     1,344.9         -                2,944.4
Other operating      22.0        -               -                22.0
income
Materials and        -247.9      -486.1          -                -734.0
services
Employee benefit     -905.0      -594.7          -                -1,499.7
expenses
Depreciation and     -55.0       -22.4          -50.3       2b    -127.8
amortization
Impairment losses    -2.9        -1.6            -                -4.5
Other operating      -261.8      -133.6         -26.4       2c    -421.8
expenses
Share of results in  5.8          -              -                5.8
joint ventures
Operating profit     154.7       106.4          -76.7             184.4
(EBIT)
Interest and other   2.3         1.3             -                3.6
financial income
Interest and other   -5.2        -22.6          2.1         2d    -25.7
financial expenses
Net foreign          1.0         -2.8            -                -1.8
exchange
gains/losses
Profit before taxes  152.8       82.3           -74.6             160.5
Income taxes         -29.6       -15.7          15.3        2b,   -30.0
                                                            2c
Net profit for the   123.2       66.6           -59.2             130.6
financial year

Net profit for the
financial year
attributable to
Owners of the        123.2       66.6           -59.2             130.6
Parent company
Non-controlling      0.0         -              -                 0.0
interest
Total                123.2       66.6           -59.2             130.6

Earnings per share
attributable to
owners of the
Parent company, EUR
per
share
Basic                1.67         -              -                1.11
Diluted              1.66         -             -                 1.10

Weighted average
number of shares
outstanding
Basic                73,809,855   -             44,316,519        118,126,374
Diluted              73,999,179   -             44,316,519        118,315,698

Refer to accompanying notes to Unaudited Pro Forma Financial Information

Notes to Unaudited Pro Forma Financial Information

1) Alignment of EVRY's financial information with Tieto's presentation

Certain reclassifications have been made to align EVRY's historical financial
information with Tieto's financial statement presentation. Upon completion of
the Merger, Tieto will conduct a detailed review of EVRY's financial statement
presentation. As a result of that review, Tieto may identify additional
presentation differences between the two companies that, when conformed, could
have further impact on the presentation of the Combined Company's financial
information.

The following reclassifications have been made to align EVRY's historical income
statement for the six months ended 30 June 2019 with Tieto's income statement
presentation:

                     For the six
                     months ended
                     30 June, 2019
(NOK in millions)    EVRY         Reclassi    Note   EVRY          Translation
                     historical   -fications         historical    to EUR
                     (unaudited)                     reclassified  million1
Operating revenue    6,507        -6,507      (i)    -             -
Net sales            -            6,507       (i)    6,507         668.8
Cost of goods sold   2,274        -2,274      (ii)   -             -
Materials and        -            2,274       (ii)   -2,274        -233.7
services
Salaries and         3,056        -3,056      (iii)  -             -
personnel costs
Employee benefit     -            3,056       (iii)  -3,056        -314.1
expenses
Other operating      435          -435        (iv)   -             -
costs
Other operating      -            435         (iv)   -435          -44.7
expenses
Depreciation and     242          -242        (v)    -             -
write-down of
tangible
assets and in-house
developed software
Depreciation and     -            242         (v)    -242          -24.9
amortization
Operating profit/    500
-loss before
amortization of
customer contracts
(EBITA)
Operating profit/    500                             500           51.4
-loss (EBIT)
Financial income     9            -9          (vi)   -             -
Financial expense    148          -148        (vi)   -             -
Net foreign          -43          -                  -43           -4.4
exchange
gains/losses
Net financial items  -181         -                  -             -
Interest and other   -            9           (vi)   9             0.9
financial income
Interest and other                148         (vi)   -148          -15.2
financial expenses
Profit/-loss before  318          -                  318           32.7
tax
Taxes                69           -69         (vii)  -             -
Income taxes                      69          (vii)  -69           -7.1
Profit/-loss for     250          -                  250           25.7
the year

Profit/-loss for
the year is
allocated
as follows
Owners of the        250          -                  250           25.7
parent
Non-controlling       -            -                  -             -
interest
Total                250          -                  250           25.7
1 For pro forma
presentation
purposes
NOK million have
been translated to
EUR
million with an
exchange rate
EUR/NOK
9.7291.

(i)               Reclassification of NOK 6,507 million from line operating
revenue to line net sales.

(ii)             Reclassification of NOK 2,274 million from line cost of goods
sold to line materials and services.

(iii)            Reclassification of NOK 3,056 million from line salaries and
personnel costs to line employee benefit expenses.

(iv)            Reclassification of NOK 435 million from line other operating
costs to line other operating expenses.

(v)              Reclassification of NOK 242 million from line depreciation and
write-down of tangible assets and in-house developed software to line
depreciation and amortization.

(vi)            Reclassification of NOK 9 million from line financial income to
line interest and other financial income and reclassification of NOK 148 million
from line financial expense to line interest and other financial expenses.

(vii)           Reclassification of NOK 69 million from line taxes to line
income taxes.

The following reclassifications have been made to align EVRY's historical income
statement for the year ended 31 December 2018 with Tieto's income statement
presentation:

                     For the year
                     ended 31
                     December,
                     2018
(NOK in millions)    EVRY        Reclassifi  Note   EVRY          Translation
                     historical  -cations           historical    to EUR
                     (audited)                      reclassified  million1
Operating revenue    12,912      -12,912     (i)    -             -
Net sales            -           12,912      (i)    12,912        1,344.9
Cost of goods sold   4,667       -4,667      (ii)   -             -
Materials and        -           4,667       (ii)   -4,667        -486.1
services
Salaries and         5,710       -5,710      (iii)  -             -
personnel costs
Employee benefit     -           5,710       (iii)  -5,710        -594.7
expenses
Depreciation and     230         -230        (iv)   -             -
write-down of
tangible
assets and in-house
developed software
Depreciation and     -           216         (iv)   -216          -22.4
amortization
Impairment losses    -           16          (iv)   -16           -1.6
Other operating      1,283       -1,283      (v)    -             -
costs
Other operating      -           1,283       (v)    -1,283        -133.6
expenses
Operating profit/    1,022
-loss before
amortization of
customer contracts
(EBITA)
Amortization of      1           -1          (iv)   -             -
customer contracts
Operating profit/    1,021       -                  1,021         106.4
-loss (EBIT)
Financial income     13          -13         (vi)   -             -
Interest and other   -           13          (vi)   13            1.3
financial income
Financial expense    217         -217        (vi)   -             -
Interest and other    -          217         (vi)   -217          -22.6
financial expenses
Net foreign          -27         -                  -27           -2.8
exchange gain/-loss
Net financial items  -231        -                  -             -
Profit/-loss before  791         -                  791           82.3
tax
Taxes                151         -151        (vii)  -             -
Income taxes         -           151         (vii)  -151          -15.7
Profit /-loss for    640         -                  640           66.6
the year

Profit/-loss for
the year is
allocated
as follows
Owners of the        640         -                  640           66.6
parent
Non-controlling      -           -                  -             -
interest
Total                640         -                  640           66.6
1 For pro forma
presentation
purposes
NOK million have
been translated to
EUR
million with an
exchange rate
EUR/NOK
9.6006.

(i)               Reclassification of NOK 12,912 million from line operating
revenue to line net sales.

(ii)             Reclassification of NOK 4,667 million from line cost of goods
sold to line materials and services.

(iii)            Reclassification of NOK 5,710 million from line salaries and
personnel costs to line employee benefit expenses.

(iv)            Reclassification of NOK 15 million from line depreciation and
write-down of tangible assets and in-house developed software to line impairment
losses and NOK 216 million from line depreciation and write-down of tangible
assets and in-house developed software to line depreciation and amortization. In
addition, reclassification of NOK 1 million from line amortization of customer
contracts to line impairment losses.

(v)              Reclassification of NOK 1,283 million from line other operating
costs to line other operating expenses.

(vi)            Reclassification of NOK 13 million from line financial income to
line interest and other financial income and reclassification of NOK 217 million
from line financial expenses to line interest and other financial expenses.

(vii)           Reclassification of NOK 151 million from line taxes to line
income taxes.

The following reclassifications have been made to align EVRY's historical
statement of financial position as at 30 June 2019 with Tieto's statement of
financial position presentation:

               As at 30
               June,
               2019
(NOK in        EVRY          Reclassifi  Note     EVRY           Translation
millions)      historical    -cations             historical     to
               (unaudited)                        reclassified   EUR
                                                                 million1
Goodwill       5,707         -                    5,707          588.7
Deferred tax   598           -                    598            61.7
assets
Other          1,099         -                    1,099          113.4
intangible
assets
Total          7,405         -                    -              -
intangible
assets

Property,      289           -                    289            29.8
plant and
equipment
Right to use   1,668         -                    1,668          172.1
assets
Total          1,957          -                   -              -
tangible
assets

Investments    73            -73           (i)    -              -
in associated
companies and
joint
ventures
Interests in   -             73          (i)      73             7.5
joint
ventures
Other non      300           -300        (ii)     -              -
-current
financial
assets
Other non      -             300         (ii)     300            30.9
-current
receivables
Total non      373           -                    -              -
-current
financial
assets
Total non      9,735         -                    9,735          1,004.1
-current
assets

Inventories    71            -71         (iii)    -              -
Accounts       1,760         -1,760      (iii)    -              -
receivable
Other current  1,102         -1,102      (iii)    -              -
receivables
Trade and      -             2,933       (iii)    2,933          302.6
other
receivables
Bank           341           -341        (iv)     -              -
deposits
Cash and cash  -             341         (iv)     341            35.2
equivalents
Total current  3,274         -                    3,274          337.7
assets

Total assets   13,009        -                    13,009         1,342.0

Share          649           -                    649            67.0
capital
Own shares     -3            3           (v)      -              -
Other paid-in  1,892         -1,892      (v)      -              -
equity
Share premium  -             1,588       (v)      1,588          163.8
and other
reserves
Retained       -             301         (v)      301            31.1
earnings
Total equity   2,538         -                    2,538          261.8
and non
-controlling
interests

Pension        272           -272        (vi)     -              -
liabilities
Defined        -             272         (vi)     272            28.1
benefit
obligations
Deferred tax   12            -12         (vii)    -              -
Deferred tax   -             12          (vii)    12             1.2
liabilities
Other          2             -2          (viii)   -              -
provisions
for
liabilities
Provisions     -             2           (viii)   2              0.2
Non-current    5,301         -5,301      (ix)     -              -
interest
-bearing
liabilities
Loans          -             5,301       (ix)     5,301          546.8
Non-current    1,392         -1,392      (x)      -              -
lease
liabilities
Lease          -             1,392       (x)      1,392          143.6
liabilities
Non-current    350           -350        (xi)     -              -
non-interest
bearing
liabilities
Other non      -             350         (xi)     350            36.1
-current
liabilities
Total non      7,329         -                    7 329          756.1
-current
liabilities

Accounts       635           -635        (xii)    -              -
payable
Deductions     1,044         -1,044      (xii)    -              -
and duties
payable
Trade and       -            2,831       (xii)    2,831          292.0
other
payables
Tax payable    6             -6          (xiii)   -              -
Current tax    -             6           (xiii)   6              0.6
liabilities
Current lease  305           -305        (xiv)    -              -
liabilities
Lease          -             305         (xiv)    305            31.5
liabilities
Other current  1,152         -1,152      (xii)    -              -
liabilities
Total current  3,142         -                    3,142          324.1
liabilities

Total equity   13,009        -                    13,009         1,342.0
and
liabilities
1 For pro
forma
presentation
purposes NOK
million have
been
translated to
EUR million
with an
exchange rate
EUR/NOK
9.6938.

(i)               Reclassification of NOK 73 million from line investments in
associated companies and joint ventures to line interests in joint ventures.

(ii)             Reclassification of NOK 300 million from line other non-current
financial assets to line other non-current receivables.

(iii)            Reclassification of NOK 71 million from line inventories, NOK
1,760 million from line accounts receivable and NOK 1,102 million from line
other current receivables to line trade and other receivables.

(iv)            Reclassification of NOK 341 million from line bank deposits to
line cash and cash equivalents.

(v)              Reclassification of NOK -3 million from line own shares and NOK
1,591 million from line other paid-in equity to line share premium and other
reserves and reclassification of NOK 301 million from line other paid-in equity
to line retained earnings.

(vi)            Reclassification of NOK 272 million from line pension
liabilities to line defined benefit obligations.

(vii)           Reclassification of NOK 12 million from line deferred tax to
line deferred tax liabilities.

(viii)         Reclassification of NOK 2 million from line other provisions for
liabilities to line provisions.

(ix)            Reclassification of NOK 5,301 million from line non-current
interest-bearing liabilities to line loans.

(x)              Reclassification of NOK 1,392 million from line non-current
lease liabilities to line lease liabilities.

(xi)            Reclassification of NOK 350 million from line non-current non
-interest-bearing liabilities to line other non-current liabilities.

(xii)           Reclassification of NOK 635 million from line accounts payable,
NOK 1,044 million from line deductions and duties payable and NOK 1,152 million
from line other current liabilities to line trade and other payables.

(xiii)         Reclassification of NOK 6 million from line tax payable to line
current tax liabilities.

(xiv)         Reclassification of NOK 305 million from line current lease
liabilities to line lease liabilities.

2) The Merger

The following pro forma adjustments give effect to the Merger on the unaudited
pro forma combined statement of financial position as at 30 June 2019.

(EUR in       2a)             2b)            2c)          2d)           Merger
millions)     Adjustments to  Preliminary    Transaction  Financial     total
              EVRY            Merger         costs        arrangements
              historical      Consideration
              reclassified1   allocation1
Goodwill      -               884.1          -            -             884.1
Other         -               280.4          -            -             280.4
intangible
assets
Property,     -               -              -            -             -
plant and
equipment
Right-of-use  -               -              -            -             -
assets
Interest in   -               -              -            -             -
joint
ventures
Deferred tax  -               -              0.8          -             0.8
assets
Defined       -               -              -            -             -
benefit plan
assets
Finance       -               -              -            -             -
lease
receivables
Other         -               -              -            -             -
financial
assets at
amortized
costs
Other         -               -              -            -             -
financial
assets at
fair value
Other non      -              -              -            -             -
-current
receivables
Total non     -               1,164.5        0.8          -             1,165.4
-current
assets

Trade and     -               -              -            -             -
other
receivables
Financial     -               -2.1           -            -             -2.1
assets at
fair
value
Finance       -               -              -            -             -
lease
receivables
Current tax   -               -              4,8          -             4.8
assets
Cash and      -10.0           -199.1         -30.4        144.5         -95.0
cash
equivalents
Total         -10.0           -201.2         -25.6        144.5         -92.3
current
assets
Total assets  -10.0           963.4          -24.9        144.5         1,073.0

Equity and
liabilities
Share         -               -67.0          -            -             -67.0
capital
Share                         -163.8         -                          -163.8
premium and
other
reserves
Invested      -               1,154.9        -3.2         -             1,151.7
unrestricted
equity
reserve
Retained      -10.0           -22.8          -19.2        -5.6          -57.5
earnings
Equity        -10.0           901.42         -22.4        -5.6          863.4
attributable
to
owners of
the parent
Non           -               -              -            -             -
-controlling
interest
Total equity  -10.0           901.4          -22.4        -5.6          863.4

Loans         -               -              -            150.1         150.1
Lease         -               -              -            -             -
liabilities
Deferred tax  -               61.9           -            -             61.9
liabilities
Provisions    -               -              -            -             -
Defined       -               -              -            -             -
benefit
obligations
Other non      -              -              -            -             -
-current
liabilities
Total non     -               61.9           -            150.1         212.0
-current
liabilities

Trade and     -               -              -2.4         -             -2.4
other
payables
Financial     -               -              -            -             -
liabilities
at
fair value
Current tax   -               -              -            -             -
liabilities
Loans         -               -              -            -             -
Lease         -               -              -            -             -
liabilities
Provisions    -               -              -            -             -
Total         -               -              -2.4         -             -2.4
current
liabilities

Total equity  -10.0           963.4          -24.9        144.5         1,073.0
and
liabilities
1 For pro
forma
presentation
purposes NOK
million have
been
translated
to EUR
million
with an
exchange
rate
EUR/NOK
9.6938.2 The
following
illustrates
the
pro forma
adjustments
of
the
preliminary
purchase
price
allocation
affecting
the pro
forma
equity
attributable
to
owners of
the parent:
(EUR in       Elimination of    Preliminary                 2b)
millions)     EVRY's            fair value                  Preliminary
              equity            estimate of                 Merger
                                Tieto's                     Consideration
                                shares issued               allocation in
                                as the                      total
                                Merger
                                Consideration
                                Shares and
                                elimination
                                of the
                                hedging
                                instrument
Share         -67.0             -                           -67.0
capital
Share         -163.8            -                           -163.8
premium and
other
reserves
Invested      -                 1,154.9                     1,154.9
unrestricted
equity
Retained      -21.1             -1.7                        -22.8
earnings
Equity        -251.8            1,153.2                     901.4
attributable
to
owners of
the parent
company

2 a) Adjustments to EVRY's historical statement of financial position

As part of its remuneration and incentive policy, EVRY has issued certain long
-term (LTIP) and short-term (STIP) incentive plans. As per the Merger Plan, the
non-vested and/or non-exercised options and restricted stock units under the
LTIP and the STIP, which as of the date of the Merger Plan entitle to 3,730,365
shares in EVRY, will be continued and transformed in a value neutral way into
restricted stock units or performance shares in the Combined Company, with
equivalency in all material respects with regards to economic value, vesting
conditions and other terms and conditions, taking into account the strike price
of the options and by applying an option conversion ratio of 1:0.1423. If any
such currently non-vested options and restricted stock units vest and are
exercised prior to completion of the Merger, the economic value of such rights
may be fully cash settled by EVRY. Any existing right for EVRY to settle options
and/or restricted stock units under the LTIP or the STIP in cash, will continue
as a right for the Combined Company.

According to Norwegian Companies' Act, the participants of the incentive plans
have a right in a Merger to demand their rights. Accordingly, it has been
assumed in this Unaudited Pro Forma Financial Information that the participants
demand EVRY to settle these incentive plans in cash prior to the Effective Date.
The value of the incentive plans has been estimated to EUR 10.0 (NOK 97)
million.

2 b) Preliminary Merger Consideration allocation to acquired assets and assumed
liabilities

The Merger will be accounted for using the acquisition method of accounting
where Tieto acquires EVRY. Under the acquisition method of accounting, purchase
consideration is allocated to assets acquired and liabilities assumed based on
their estimated fair values as of the acquisition date. The excess of the
estimated preliminary purchase consideration over the estimated fair value of
the identifiable net assets acquired will be allocated to goodwill in this
Unaudited Pro Forma Financial Information.

The preliminary goodwill from the Merger is calculated as follows:

(EUR in millions)
Merger Consideration                         1,353.9
Fair value of assets acquired1               1,023.5
Fair value of liabilities assumed            -1,142.5
Fair value of acquired net assets            -118.9
Preliminary goodwill                         1,472.9
1 Fair value of assets acquired:
(NOK in millions)
Total assets                                 12,912
- EVRY's goodwill                            -5,707
+ Merger Consideration allocation            2,718
Fair value of assets acquired                9,922
Fair value of assets acquired, EUR million   1,023.5

Preliminary estimate of the fair value of the Merger Consideration

The preliminary estimate of the Merger Consideration transferred to EVRY as if
the Merger of EVRY occurred on 30 June 2019:

Preliminary estimate of the Merger            Note  EUR million
Consideration
Preliminary fair value estimate of Tieto's    (i)   1,154.9
shares issued as the Merger Consideration
Shares
Preliminary estimate of Merger Consideration  (i)   199.1
Cash
Total                                               1,353.9

(i)               As Merger Consideration, the shareholders of EVRY will receive
0.12 Merger Consideration Shares and NOK 5.28 in cash for each share in EVRY.
The fair value of the Merger Consideration is calculated as follows:

Merger Consideration Shares
Closing price of Tieto share on Nasdaq       26.06
Helsinki on 28 June 2019
Conversion rate EUR/NOK as at 28 June 2019   9.6938
Tieto share price in NOK                     252.6
Agreed share exchange ratio (1 EVRY to 0,12  30.3
Tieto)
EVRY's total number of shares, millions      369
Merger Considerations in Tieto's shares,     11,195.3
NOK million
Preliminary fair value estimate of Merger    1,154.9
Consideration in Tieto's shares, EUR
million

Merger Consideration Cash
Cash NOK/share                               5.28
Conversion rate EUR/NOK as at 28 June 2019   9.6938
Cash EUR/share                               0.54
EVRY's total number of shares, millions      369
Merger Consideration Cash, EUR million       201.2
Fair value of cash flow hedge1               -2.1
Preliminary estimate of Merger               199.1
Consideration Cash
1 The Group has dedicated a forward
contract as a hedging instrument in a cash
flow hedge relationship to hedge highly
probable forecasted transaction in non
-functional currency, that is, the cash
component of a consideration payable to
EVRY shareholders in a publicly announced
merger transaction. The critical terms of
the underlying transaction match with the
ones of the hedging instrument:- Nominal
amount (sell EUR 196.5 million, buy NOK 1
950 million at forward rate of 9.9233)-
Maturity (both forward contract and
underlying transaction is expected to
realize by Q1 2020)

For pro forma purposes, the fair value of the hedging instrument at 30 June 2019
amounting to EUR 2.1 million has been used to adjust the preliminary estimate of
the Merger Consideration Cash as a basis adjustment after considering the
exercise of the hedging instrument. The hedging instrument has, therefore, been
eliminated from Tieto's statement of financial position as at 30 June 2019 by
adjusting the financial assets at fair value by EUR -2.1 million, the deferred
tax liabilities by EUR -0.4 million and retained earnings by EUR -1.7 million.

The Merger Consideration is determined based on the fair value of the Merger
Consideration Shares and the Merger Consideration Cash portion. The total number
of the Merger Consideration Shares to be issued is expected to be 44,316,519
shares (excluding shares in EVRY held by EVRY itself or by Tieto) with an
aggregate fair value of EUR 1 154.9 million based on the 28 June 2019 closing
price of EUR 26.06 of the Tieto share on Nasdaq Helsinki. The Merger
Consideration settled in shares will be recorded in invested unrestricted equity
reserve of Tieto.

The preliminary Merger Consideration reflected in the Unaudited Pro Forma
Financial Information does not purport to represent the actual consideration to
be transferred upon the completion of the Merger. In accordance with IFRS, the
fair value of the Merger Consideration Shares to be issued by Tieto and the
related Merger Consideration Cash portion to be paid corresponding to the total
Merger Consideration transferred in the Merger will be measured on the Effective
Date at the then-current market price (fair value) of the Tieto share and the
related cash portion at the exchange rate on the Effective Date. This
requirement will likely result in a Merger Consideration different from the
amount used in the Unaudited Pro Forma Financial Information and that difference
may be material. A 5% decrease in the Tieto share price would decrease the
Merger Consideration expected to be transferred and, as a result, would decrease
goodwill and invested unrestricted equity reserve by approximately EUR 58
million, respectively. Similarly, a 5% increase in the Tieto share would
increase the Merger Consideration expected to be transferred and, as a result,
would increase goodwill and invested unrestricted equity reserve by
approximately EUR 58 million, respectively. The number of shares expected to be
issued as the Merger Consideration would not be impacted by a change in the
Tieto share price due to the agreed share exchange ratio (1 EVRY share to 0.12
Tieto share).

Assets acquired, and liabilities assumed in connection with the Merger

Tieto has made a preliminary allocation of the preliminary Merger Consideration,
which is based upon estimates that are believed to be reasonable. As at the date
of the Merger Prospectus, Tieto has not completed all of the detailed valuation
studies necessary to arrive at the required estimates of fair value for all of
EVRY's assets to be acquired and liabilities to be assumed. Upon the completion
of the Merger, Tieto will conduct a detailed valuation of all assets and
liabilities as of the Effective Date at which point the fair value of acquired
assets and assumed liabilities may materially differ from the amounts presented
herein. EVRY's unaudited consolidated statement of financial position
information as at 30 June 2019 was used in the preliminary purchase price
allocation presented below and accordingly, the final fair values will be
determined on the basis of assets acquired and liabilities assumed at the
Effective Date.

The net assets acquired, and the preliminary Merger Consideration allocation are
detailed as follows:

(NOK in       EVRY         Adjust       Adjusted     Pre         Note   Fair
value   Trans
millions)     historical   -ments to    EVRY         -liminary          of
assets    -lation
              re           EVRY         historical   Merger             acquired
to EUR
              -classified  historical   re           Conside            and
million1
                           re           -classified  -ration
liabilities
                           -classified               allocation         assumed

Goodwill      5,707         -           5,707        8,571       (i)    14,278
1,472.9
Other         1,099         -           1,099        2,718       (ii)   3,817
393.8
intangible
assets
Property,     289           -           289           -                 289
29.8
plant and
equipment
Right-of-use  1,668         -           1,668        -                  1,668
172.1
assets
Interest in   73            -           73            -                 73
7.5
joint
ventures
Deferred tax  598          -            598           -                 598
61.7
assets
Defined       -             -           -             -                 -
-
benefit plan
assets
Finance       -             -           -            -                  -
-
lease
receivables
Other         -             -           -             -                 -
-
financial
assets at
amortized
costs
Other         -             -           -             -                 -
-
financial
assets at
fair value
Other non     300           -           300           -                 300
30.9
-current
receivables
Total non     9,735                     9,735        11,289             21,023
2,168.7
-current
assets

Trade and     2,933         -           2,933         -                 2,933
302.6
other
receivables
Financial     -             -           -             -                 -
-
assets at
fair value
Finance       -             -           -            -                  -
-
lease
receivables
Current tax   -             -           -             -                 -
-
assets
Cash and      341          -97          244          -           2a     244
25.2
cash
equivalents
Total         3,274        -97          3,177                           3,177
327.7
current
assets
Total assets  13,009       -97          12,912       11,289             24,199
2,496.3

Loans         5,301         -           5,301         -                 5,301
546.8
Lease         1,392         -           1,392         -                 1,392
143.6
liabilities
Deferred tax  12            -           12           604         (iii)  616
63.5
liabilities
Provisions    2             -           2             -                 2
0.2
Defined       272           -           272           -                 272
28.1
benefit
obligations
Other non     350           -           350           -                 350
36.1
-current
liabilities
Total non     7,329         -           7,329        604                7,933
818.4
-current
liabilities

Trade and     2,831         -           2,831         -                 2,831
292.0
other
payables
Financial                   -           -             -                 -
-
liabilities
at fair
value
Current tax   6             -           6             -                 6
0.6
liabilities
Loans          -            -           -             -                 -
-
Lease         305           -           305           -                 305
31.5
liabilities
Provisions     -            -           -             -                 -
-
Total         3,142         -           3,142        -                  3,142
324.1
current
liabilities

Total         10,471       -            10,471       604                11,075
1,142.5
liabilities

Total equity
in NOK
million
Share         649          -            649          -                  649
67.0
capital
Share         1,588        -            1,588        -                  1,588
163.8
premium and
other
reserves
Retained      301          -97          204          10,685             10,889
1,123.3
earnings
Total equity  2,538        -97          2,441        10,685             13,124
1,353.9
in NOK
million

Total equity
in EUR
million
Share         67.0         -            67.0
capital
Share         163.8        -            163.8
premium and
other
reserves
Retained      31.1         -10.0        21.1
earnings
Total equity  261.8        -10.0        251.8
in EUR
million
1 For pro
forma
presentation
purposes NOK
million
have been
translated
to EUR
million with
an exchange
rate
EUR/NOK
9.6938.

Fair valuation of assets and liabilities

(i)               The goodwill recognized in the unaudited pro forma combined
statement of financial position as at 30 June 2019 represents the excess of the
preliminary Merger Consideration transferred over the preliminary fair value of
identifiable net assets acquired. The preliminary goodwill amount of EUR 1,472.9
million arising in the combination is mainly attributable to synergies and
assembled workforce. Tieto expects that the goodwill will not be deductible for
tax purposes.

For pro forma presentation purposes, the difference of NOK 8,571 (EUR 884.1)
million between EVRY's existing goodwill of NOK 5,707 (EUR 588.7) million and
the preliminary goodwill amount arising in the combination of NOK 14,278 (EUR
1,472.9) million is adjusted in the unaudited pro forma combined statement of
financial position.

(ii)             The preliminary fair values of other intangible assets have
been determined primarily through the use of the "income approach" which
requires an estimate or forecast of expected future cash flows. Either the multi
-period excess earnings method or the relief-from-royalty method has been used
as the income-based valuation method. The following table sets forth the
preliminary fair value adjustments of the identifiable other intangible assets,
estimated average useful lives representing the amortisation periods and
estimated amortisation for the periods presented in this Unaudited Pro Forma
Financial Information:

                                    Estimated
                                    amortization
(NOK in         Fair value  Useful  For the six months   For the year ended
millions)       adjustment  life    ended 30 June, 2019  31 December, 2018
Customer        1,703.0     6       141.9                283.8
related
intangibles
Marketing       497.0       6       41.4                 82.8
related
intangibles
Technology      87.0        10      4.4                  8.7
related
intangibles
Contract based  431.0       4       53.9                 107.8
intangibles
Total           2,718.0             241.61               483.12
1 Corresponding
EUR 24.8
million. For
pro forma
presentation
purposes NOK
million have
been translated
to EUR million
with an
exchange rate
EUR/NOK
9.7291.2
Corresponding
EUR 50.3
million. For
pro forma
presentation
purposes NOK
million have
been translated
to EUR million
with an
exchange rate
EUR/NOK
9.6006.

Customer related intangibles represent the fair value of the customer
relationships with EVRY's customers. Based on the preliminary valuation,
amortisation expense of NOK 141.9 (EUR 14.6) million has been recorded to the
unaudited pro forma combined statement of income for the six months ended 30
June 2019 and NOK 283.8 (EUR 29.6) million for the year ended 31 December 2018.

Marketing related intangibles represents the fair value of EVRY's trademark.
Based on the preliminary valuation, amortisation expense of NOK 41.4 (EUR 4.3)
million has been recorded to the unaudited pro forma combined statement of
income for the six months ended 30 June 2019 and NOK 82.8 (EUR 8.6) million for
the year ended 31 December 2018.

Technology related intangibles represents the fair value of EVRY's technology
related intangibles and in-house developed software. Based on the preliminary
valuation, amortization expense of NOK 4.4 (EUR 0.4) million has been recorded
to the unaudited pro forma combined income statement for the six months ended 30
June 2019 and NOK 8.7 (EUR 0.9) million for the year ended 31 December 2018.

Contract based intangibles represents the fair value EVRY's order backlog. Based
on the preliminary valuation, amortisation expense of NOK 53.9 (EUR 5.5) million
has been recorded to the unaudited pro forma combined statement of income for
the six months ended 30 June 2018 and NOK 107.8 (EUR 11.2) million for the year
ended 31 December 2018.

Income tax effect of EUR 5.0 million and EUR 10.1 million is recognized to the
unaudited pro forma combined income statement for the six months ended 30 June
2019 and for the year ended 31 December 2018, respectively, related to the
depreciations.

The amortisations and related tax effect will have a continuing impact on the
Combined Company's results.

(iii)            Represents the estimated non-current deferred tax liability
related to the fair value adjustments reflected in the unaudited pro forma
combined statement of financial position (excluding adjustments related to
goodwill, which is assumed to be non-deductible).

2 c) Transaction costs

The total costs of EUR 30.4 million expected to be incurred by Tieto and EVRY in
connection with the Merger primarily comprise financial, legal and advisory
costs as well as costs related to the issue of the Merger Consideration Shares.
The estimated transaction costs of EUR 26.4 million has been recorded in other
operating expenses in the unaudited pro forma combined income statement for the
year ended 31 December 2018 and in retained earnings in the unaudited pro forma
combined statement of financial position as at 30 June 2019. The related
positive income tax effect of EUR 5.3 million has been recorded in income taxes
in the unaudited pro forma combined income statement for the year ended 31
December 2018 and in retained earnings in the unaudited pro forma combined
statement of financial position as at 30 June 2019.

The total amount of transaction costs already incurred of EUR 2.4 million have
been recorded in Tieto's and EVRY's consolidated income statements for the six
months ended 30 June 2019 and have been eliminated from other operating expenses
for that period as well as from retained earnings and trade and other payables
as at 30 June 2019. Related tax effect of EUR -0.5 million has been recorded in
income taxes as well as in retained earnings. This adjustment is not expected to
have a continuing impact on the Combined Company's results or financial
position.

The estimated costs for issuance of the Merger Consideration Shares amount to
EUR 3.2 million (net of taxes) and have been deducted from invested unrestricted
equity reserve in the unaudited pro forma combined statement of financial
position as at 30 June 2019. The tax effect for the adjustment of EUR 0.8
million is included in the deferred tax assets in the unaudited pro forma
combined statement of financial position.

In the unaudited pro forma combined statement of financial position, the total
transaction costs of EUR 30.4 million including the unpaid portion of the
transaction costs that are not recorded as accounts payable as at 30 June 2019
amounting to EUR 28.0 million has been deducted from cash and cash equivalents.

2 d) New Financing

Tieto has obtained a commitment for financing of the Merger from Nordea and SEB.
The New Financing arranged in connection with the combination totals facilities
of EUR 950 million, consisting of a EUR 300 million bridge loan facility, a EUR
400 million term loan facility and a EUR 250 million revolving credit facility.
In accordance with these financing commitments and the terms agreed therein,
Tieto and the banks will sign a facilities agreement relating to the New
Financing, which is expected to be syndicated by mid-September 2019. Nordea and
SEB will act as mandated lead arrangers and underwriters and SEB as agent for
the facilities. If the Merger has not been executed by 1 February 2020, all the
facilities will be cancelled immediately and in full. However, such date may be
prolonged with a maximum of three months, if the Effective Date is postponed, in
accordance with the terms of the Merger Agreement.

According to the agreement the financing will become available on the completion
date of the Merger. The bridge loan facility has a maturity of 12 months with an
option to extend it with 6 months. Term loan and revolving credit facilities
have a term of 5 years. The bridge loan facility shall be used for refinancing a
part of the existing indebtedness. Term loan facility purpose is to finance the
cash consideration of the Merger, transaction costs and part of the existing
indebtedness. Revolving credit facility will replace the existing revolving
credit facilities of both Tieto and EVRY. The Unaudited Pro Forma Financial
Information reflects the effect of negotiated facilities and related fees that
the Combined Company will have during the presented periods.

For pro forma purposes, financial expenses have been adjusted by EUR 1.6 million
for the six months ending 30 June 2019 and EUR 2.1 million for the year ended 31
December 2018. The interest adjustment reflects the difference in interest costs
between the existing and new financing arrangements. Adjustment to other finance
costs consists of differences of the commitment fees between existing revolving
credit facilities and the new one in addition to arrangement costs for the new
facilities. As a result, the unaudited combined pro forma income statement
reflects the effective interest cost of the New Financing.

The following table sets forth the impact of the Merger including the New
Financing to financial costs in the unaudited pro forma combined income
statement for the six months ended 30 June 2019.

(EUR in     Transaction    Adjustment  Interest adjustment to  Total
millions)   costs related  to          current/new funding     adjustment
            to             RCF
            bridge loan    commitment
            and term loan  fees
            facilities

Financial   -0.5           0.4         1.6                     1.6
income
and
expenses,
total

The following table sets forth the impact of the Merger including the New
Financing to financial costs in the unaudited pro forma combined income
statement for the year ended 31 December 2018:

(EUR in    Transaction    Adjustment to   Interest adjustment  Total
millions)  costs related  RCF commitment  to current/new       adjustment
           to             fees            funding
           bridge loan
           and term loan
           facilities

Financial  -3.6           0.8             4.9                  2.1
income
and
expenses,
total

Transaction costs related to bridge loan and term loan facilities and the
interest adjustments of to current/new funding have a continuing impact on the
Combined Company's financial expenses.

A total of EUR 700 million Bridge and Term loans deducted by the related
transaction costs of EUR 3.2 million is included in the unaudited combined pro
forma statement of financial position as at 30 June 2019 adjusted by the
repayment of long-term EUR 550.9 (NOK 5,340) million EVRY loans. Capitalized
transaction costs of EUR 4.1 (NOK 40) million related to repaid EVRY loans have
been included as a decrease of retained earnings. In addition, commitment fees
related to the New Financing amounting to EUR 1.4 million have been included as
a decrease of retained earnings.

Additional pro forma information

Earnings per share

Pro forma basic earnings per share is calculated by dividing the pro forma net
result attributable to equity holders of the parent by the pro forma weighted
average number of shares outstanding as adjusted for the Merger.

Pro forma diluted earnings per share is calculated by adding the historical
dilution effect to the calculated pro forma weighted average number of shares.

The following table sets forth the pro forma earnings per share attributable to
parent company's shareholders for the periods indicated:

                        For the six months   For the year ended
                        ended 30 June, 2019  31 December, 2018
Pro forma result        54.5                 130.6
attributable to parent
company's
shareholders, EUR
million
Weighted average        73,892,988           73,809,855
number of shares
outstanding -
historical
Merger Consideration    44,316,519           44,316,519
Shares to be issued to
EVRY's shareholders
Pro forma weighted      118,209,507          118,126,374
average number of
shares
outstanding - basic
Dilution effect -       157,246              189,324
historical
Pro forma weighted      118,366,753          118,315,698
average number of
shares
outstanding - diluted
Pro forma earnings per  0.46                 1.11
share attributable to
parent company's
shareholders - basic,
EUR
Pro forma earnings per  0.46                 1.10
share attributable to
parent company's
shareholders -
diluted, EUR

Pro forma adjusted operating profit and pro forma adjusted operating margin

The following tables set forth a reconciliation of the Combined Company's pro
forma adjusted operating profit to pro forma reported operating profit for the
six months ended 30 June 2019 and for the year ended 31 December 2018 as well as
pro forma adjusted operating margin for the corresponding periods:

                 For the six
                 months ended
                 30 June, 2019
(EUR in          Tieto         EVRY           Merger  Note  Combined
millions)        historical    historical     (note         Company Pro
                 (unaudited)   reclassified   2)            forma
Operating        54.9          51.4           -22.4         83.9
profit (EBIT)

+ restructuring  16.3           -              -            16.3
costs
+/- M&A          0.9           2.0            -2.4    2c    0.5
related items
+ amortization   2.2             -            24.8    2b    27.0
of
acquisition
-related
intangible
assets
+ Share-based    -             0.7            -             0.7
options
+ IBM partner    -             16.5           -             16.5
agreement
+/- other        0.8             -              -           0.8
items
Adjusted         74.9          70.6           -             145.7
operating
profit
(EBIT)

Net sales        811.6         668.8            -           1,480.4
Adjusted         9.2           10.5             -           9.8
operating
margin
(EBIT), %

                 For the twelve
                 months ended
                 31 December,
                 2018
(EUR in          Tieto         EVRY           Merger  Note  Combined
millions)        historical    historical     (note         Company Pro
                 (unaudited)   reclassified   2)            forma
Operating        154.7         106.4          -76.7         184.4
profit (EBIT)

+ restructuring  9.3           1.5             -            10.8
costs
+ premises       0.3            -              -            0.3
related
expenses
- capital        -4.6           -              -            -4.6
gains
+/- M&A          1.4           -              26.4    2c    27.8
related items
+ amortization   5.2            -             50.3    2b    55.5
of
acquisition
-related
intangible
assets
+ IBM partner    -             56.8           -             56.8
agreement
+/- other        1.8            -              -            1.8
items
Adjusted         168.0         164.7          -             332.8
operating
profit
(EBIT)

Net sales        1,599.5       1,344.9         -            2,944.4
Adjusted         10.5          12.2            -            11.3
operating
margin
(EBIT), %