EBITDAR Operating profit + depreciation + aircraft lease rentals   EBITDA Operating profit + depreciation   Return on equity in per cent (ROE) Result before extraordinary items - taxes x 100 Equity + minority interests (average of beginning and end of financial year)   Capital employed Balance sheet total - non interest bearing liabilities   Return on capital employed in per cent (ROCE) Result before extraordinary items + interest and other financial expenses x 100 Capital employed (average of beginning and end of financial year)   Earnings per share Result before extraordinary items + / - minority share - taxes Adjusted average number of shares during the financial year   Equity per share Equity Number of shares at the end of the financial year, adjusted for the share issue   Dividend per earnings in per cent Dividend per share x 100 Earnings per share   Effective dividend yield in per cent Dividend per share x 100 Adjusted share price at the end of the financial year   P/CEPS Share price at the end of the financial year Cash flow from operations per share   Cash flow per share Cash flow from operations Adjusted average number of shares during the financial year   Price per earnings Share price at the end of the financial year Earnings per share   Equity ratio in per cent Equity + minority interests x 100 Balance sheet total - advances received   Net debt-to-equity in per cent (Gearing) Interest bearing debt - liquid funds x 100 Equity + minority interests   Operational cash flow Operating profit + depreciation + financial items + extraordinary items - taxes