Page 10 - PowerPoint Presentation
P. 10

EARNINGS PER SHARE





            Earnings per share (EPS)





            • Not accounting but Ratio calculation


                    • Widely used, therefore guidance issued to enhance


                       comparability (.1)


            • Disclosed at bottom of P/L & OCI per IAS 33


                    • Basic earnings per share (EPS)


                    • Diluted earnings per share (DEPS)


                    • Based on P/L for the period


                           • OCI never included in EPS


                           • Continuing operations

                           • Discontinued operations






                                                                                                                                    10
   5   6   7   8   9   10   11   12   13   14   15