Page 30 - PowerPoint Presentation

EARNINGS PER SHARE

Earnings – diluted

• For the purpose of calculating diluted earnings per

share, the earnings used for the calculation of

earnings per share should be adjusted with the

after-tax amount of the following:

• dividends on dilutive potential ordinary shares (e.g.

preference dividends on convertible preference shares),

• interest recognised for dilutive potential ordinary shares

(e.g. convertible debentures), and

• any other changes in income or expense that would

result from the conversion of the dilutive potential

ordinary shares.

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