ArcelorMittal South Africa Annual Report 2009 •  Diluted earnings basis Earnings attributable to ordinary shareholders dividedby the weighted average number ofordinary shares in issue during the year increasedby the number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. EBITDA margin Earnings before interest, taxation, depreciation and amortisation as a percentage of revenue. Financial cost cover Net operating profit divided by net financing costs. Financial gearing (debt-equity ratio) Interest-bearing debt less cash and cash equivalents as a percentage of total shareholders’ equity. Headline earnings yield Headline earnings per ordinary share divided by the year-end share price Invested capital Netequity, borrowings and other payables, financelease obligations, non-current provisions and deferred taxation less cash and cash equivalents. Definitions Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less, which are subject to an insignificant risk of changes in value. Current ratio Current assets divided by current liabilities. Current liabilities include short - term borrowings and interest-free liabilities other than deferred taxation. Dividend cover Headline earnings per ordinary share divided by dividends per ordinary share. Dividend yield Dividends per ordinary share divided by the year-end share price at the JSE Limited. Earnings per ordinary share •  Attributable earnings basis Basic earnings attributable to ordinary shareholders divided by the weighted average number of ordinary shares in issue during the year. •  Headline earnings basis Earnings attributable to ordinary shareholders adjusted for profits or losses on items of a capital nature recognising the taxation and minority impacts on these adjustments divided by the weighted average number of ordinary shares in issue during the year. Supplementary information