Glossary

Adjusted result before tax Result before tax excluding restructuring costs, impairment charges and pension one-off.
Adjusted pre-tax margin Adjusted result before tax divided by rolling-year revenue.
Capital base Equity attributable to the shareholders of the Company plus subordinated convertible bond.
Capital employed Non-current assets plus net working capital and cash and cash equivalents.
Capital ratio Capital base divided by total assets.
Carbon footprint Total amount of greenhouse gas (GHG) emissions caused during a defined period, or across the total or part of the duration of a project. It is expressed in terms of the amount of carbon dioxide equivalents CO 2(e) emitted.
Cash flow before dividend Net result attributable to the shareholders of the Company adjusted for depreciation, amortisation and impairment charges.
Community engagement The process by which community benefit organisations and individuals build ongoing, permanent relationships with the purpose of applying a collective vision for the benefit of a (local) community.
Comprehensive income The change in equity during a period resulting from transactions and other events, other than those changes resulting from transactions with shareholders in their capacity as shareholders.
Current ratio Current assets including assets held for sale divided by current liabilities including liabilities held for sale.
Earnings per share Net result attributable to shareholders divided by the weighted average number of ordinary shares in issue during the year.
EBIT Earnings before interest and tax.
Emissions and waste BAM solely reports CO2 emissions. Other greenhouse substances, such as CH4 (methane), N2O (nitrous oxide) are excluded as they are considered not material. BAM reports all waste leaving its sites and offices.
General Meeting Annual general meeting of shareholders.
GHG Greenhouse gases which have a global warming impact.
HSE Health, safety and environment.
IF BAM Incident frequency including all BAM site employees on own work and joint ventures.
Incident frequency (IF) The total number of industrial accidents leading to absence from work per million hours worked on construction sites.
Industrial accident An unintended occurrence during a period of paid work that results in physical injury or illness, including accidents that occur during business trips (during working hours, no commuting). In case of an accident involving multiple victims the number of accidents is considered equal to the number of victims.
Net debt Long-term borrowings plus short-term borrowings less cash and cash equivalents.
Net working capital Current assets (excluding cash and cash equivalents) minus current liabilities (excluding current borrowings and current lease liabilities).
Return on capital employed (ROCE) Rolling-year EBIT divided by the average four-quarter rolling capital employed.
Return on equity (ROE) Rolling-year net result divided by the average four-quarter rolling invested equity.
Serious accident An industrial accident that leads to the person involved being admitted to hospital for more than 24 hours or results in electrocution, amputation or fracture with and without lost time.
Solvency Equity attributable to shareholders of the Company divided by total assets.
Total shareholder return (TSR) Metric used to compare the performance of companies in BAM’s peer group’s shares over time. The relative TSR position reflects the market perception of overall performance relative to the peer group.
Trade working capital Net working capital excluding land and building rights, property development, PPP receivables, other financial assets, other receivables, taxes, derivative financial instruments, provisions, other liabilities and assets and liabilities held for sale.
Trade working capital efficiency The average four-quarters’ trade working capital divided by rolling-year revenue.

 

 

 

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