2023, (xii) the issuance by Brookfield Capital Finance LLC of US$550 million principal amount of 6.087% senior unsecured notes due June 14, 2033, as if each such event had occurred on January 1, 2023 (collectively, the "Adjustments"). Net income attributable to shareholders before borrowing costs and income taxes for the 12-month periods ended December 31, 2023 and September 30, 2024 was US$4,788 million and US$4,171 million, respectively, which is approximately 1.3 times and 1.3 times the Company's borrowing cost requirements for the respective periods, after giving effect to the Adjustments.