Glossary Terms Ratios References in this document to Hong Kong are to Profit attributable Hong Kong SAR. to the Company’s Earnings per share shareholders Attributable gross rental income Gross rental income = Weighted average number less amount shared by non-controlling interests plus the of shares in issue during Group’s share of gross rental income of joint venture and the period associated companies, and adjusted with related rental concession recognised in the consolidated statement of Equity attributable to Equity before profit or loss. the Company’s = non-controlling interests shareholders per share Number of shares in issue Equity attributable to the Company’s shareholders at the end of the period Equity before non-controlling interests. Gross borrowings Total of loans, bonds and overdrafts. Interest cover = Operating profit Net finance charges Net debt Total borrowings and lease liabilities less short-term deposits and bank balances. Cash interest cover = Operating profit Underlying profit Reported profit adjusted principally Total of net finance charges and capitalised interest for the impact of (i) changes in the fair value of investment properties, (ii) deferred tax on investment Net debt properties and (iii) amortisation of right-of-use assets Gearing ratio = Total equity reported under investment properties. Recurring underlying profit Underlying profit adjusted for significant credits and charges of a non-recurring nature, including gains on the sale of interests in investment properties. 83