Page 14 - PowerPoint Presentation

EARNINGS PER SHARE

Basic earnings per share (.9 – .29)

Preference dividends

• The amount of preference dividends to be

deducted from profit or loss for the period is

• the amount of any preference dividends on non-
cumulative preference shares declared during the

period, and

• the amount of the preference dividends for cumulative

preference shares for the period, whether or not these

dividends have been declared

• Note: Preference dividends are in terms of

common law cumulative unless it is explicitly stated

that it is non-cumulative.

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