The Suncor financial highlights figures are taken from Suncor Energy's 2013 Annual Report.
(A) Effective January 1, 2013, Suncor adopted new and amended accounting standards, described in note 6 of this Annual Report. Comparative figures presented in this document pertaining to Suncor’s 2012 results have been restated while comparative figures pertaining to Suncor’s results prior to and including 2011 and 2010 have not been restated in accordance with the respective transitional provisions of the new and amended standards. Annual data for 2009 is presented in accordance with previous Canadian GAAP.
(B) Net earnings adjusted for after-tax interest expense and after-tax foreign exchange loss (gain) on U.S. denominated long-term debt for the twelvemonth period ended; divided by average capital employed. Average capital employed is the sum of shareholders’ equity and short-term debt plus long-term debt less cash and cash equivalents, less average capitalized costs related to major projects in progress, on a weighted average basis.
(C) Average capital employed including capitalized costs related to major projects in progress.
(D) Short-term debt plus long-term debt; divided by the sum of short-term debt, long-term debt and shareholders’ equity.
(E) Short-term debt plus long-term debt less cash and cash equivalents; divided by cash flow from operations for the year then ended.
(F) Cash flow from operations plus current income taxes and interest expense; divided by the sum of interest expense and capitalized interest. (G)Net earnings plus income taxes and interest expense; divided by the sum of interest expense and capitalized interest.