Page 13 - PowerPoint Presentation

Earnings Per Share

Basic Earnings Per Share (.9 – .29)

Earnings

• For the purpose of calculating basic earnings per share, the

profit or loss attributable to ordinary equity holders of the

parent company (referred to as "earnings") must be adjusted

for:

• the effect of preference dividends,

• gains and losses on the settlement of preference shares, and

• other similar effects of preference shares classified as equity.

• All items of income and expenses that are recognised in the

period, including tax expenses and non-controlling interest, are

included in the determination of "earnings".

• Note: Dividends on preference shares classified as a liability are

included in the determination of "earnings".

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