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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







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