Amer Sports - Other information disclosed according to the rules of the Exchange

Amer Sports: Impact of the US tax reform

Amer Sports Corporation
STOCK EXCHANGE RELEASE
December 27, 2017 11:30 a.m.

Amer Sports: Impact of the US tax reform

Amer Sports estimates that the US federal tax rate reduction from 35% to 21%
will have a positive impact on the Group's Effective Tax Rate and cash taxes
from 2018 onwards. However, as the company has deferred tax assets of
approximately USD 40 million in the US, the value of the company's net deferred
tax assets is expected to be reduced by approximately USD 13 million due to the
federal tax rate change. The reduction will be recorded as a write-down of
deferred tax assets in the income tax line in the 2017 financial statements.
This one-off item will have no cash flow impact. Additionally, the change in the
deferred tax assets does not impact the time frame when the deferred tax assets
are expected to be utilized.

For more information, please contact:
Jussi Siitonen, CFO, tel. +358 20 712 2511
Päivi Antola, Director, Corporate Communications and IR, tel. +358 207 12 2537


DISTRIBUTION
Nasdaq Helsinki
Main media
www.amersports.com

AMER SPORTS
Amer Sports (www.amersports.com) is a sporting goods company with
internationally recognized brands including Salomon, Wilson, Atomic, Arc'teryx,
Precor, Suunto and Mavic. The company's technically advanced sports equipment,
footwear and apparel improve performance and increase the enjoyment of sports
and outdoor activities. The Group's business is balanced by its broad portfolio
of sports and products and a presence in all major markets. Amer Sports shares
are listed on the Nasdaq Helsinki stock exchange (AMEAS).

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