Table:
|  | Unaudited |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
|  | Three months ended |  |  | Year ended |  |
|  | 31 December | 30 September | 31 December | 31 December | 31 December |
|  | 2019 | 2019 | 2018 | 2019 | 2018 |
|  | (RMB in millions, unless specified) |  |  |  |  |
| EBITDA (a) | 35,675 | 35,378 | 27,180 | 137,268 | 110,404 |
| Adjusted EBITDA (a) | 38,572 | 38,123 | 29,701 | 147,395 | 118,273 |
| Adjusted EBITDA margin (b) | 36% | 39% | 35% | 39% | 38% |
| Interest and related expenses | 2,348 | 2,086 | 1,345 | 7,690 | 4,898 |
| Net debt (c) | (15,552) | (7,173) | (12,170) | (15,552) | (12,170) |
| Capital expenditures (d) | 16,869 | 6,632 | 4,564 | 32,369 | 23,941 |
Paragraphs:
(a) EBITDA is calculated as operating profit less interest income and other gains/losses, net and adding back depreciation of property, plant and equipment, investment properties as well as right-of-use assets, and amortisation of intangible assets. Adjusted EBITDA is calculated as EBITDA plus equity-settled share-based compensation expenses.
(b) Adjusted EBITDA margin is calculated by dividing Adjusted EBITDA by revenues.
(c) Net debt represents period end balance and is calculated as cash and cash equivalents, plus term deposits and others, minus borrowings and notes payable.
(d) Capital expenditures consist of additions (excluding business combinations) to property, plant and equipment, construction in progress, investment properties, land use rights and intangible assets (excluding video and music contents, game licences and other contents).
Question:
What is the difference between EBITDA and adjusted EBITDA for three months ended 31 December 2018?
Answer: 29701-27180 = 2521