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Earnings per share

Weighted average number of ordinary shares (WAV)

For EPS, the year-end number of shares in existence does not
suffice for the basic EPS calculation. This is because specific types
of shares issues may have occurred during the year.

To accurately calculate WAV, the impact of the following types of
share issues must be considered:

 full price issues

 bonus issues (a.k.a scrip issues)

 rights issues

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