Page 30 - PowerPoint Presentation
P. 30
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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