Page 456 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

F2: Advanced Financial Reporting

CHAPTER 5 – EARNINGS PER SHARE

5.1 Extracts from the JH Group financial statements for the year ended
31st December 20X5 are shown below:

Extracts from JH Group statement of profit or loss

$000s
––––––
Profit after tax 12,000
––––––
Attributable to shareholders in JH 10,380

Attributable to NCI 1,620
––––––
12,000

Extracts from JH Group statement of financial position
$000s

$1 ordinary share capital 5,000
5% irredeemable preference share capital 1,000
6% redeemable preference share capital 2,000

What is the earnings figure that will be used within the JH Group basic
earnings per share calculation for the year ending 31st December 20X5?
Answers are given in $000s.

A 10,210

B 10,330

C 11,830

D 11,950

448