Page 218 - Capricorn IAR 2020
P. 218

  GLOSSARY OF TERMS ANNUAL FINANCIAL GLOSSARY OF TERMS STATEMENTS
NOTES TO THE CONSOLIDATED AND SEPARATE ANNUAL FINANCIAL STATEMENTS (continued)
for the year ended 30 June 2020
12. EARNINGS AND HEADLINE EARNINGS PER SHARE
Basic earnings per share is calculated by dividing the Group’s profit attributable to the equity holders of the parent entity for the year, by the weighted average number of ordinary shares in issue during the year, excluding ordinary shares purchased by the company and held as treasury shares.
Headline earnings per share is calculated by dividing the Group’s profit for the year attributable to the equity holders of the parent entity after excluding identifiable remeasurements, net of tax, by the weighted average number of ordinary shares in issue during the year, excluding ordinary shares purchased by the company and held as treasury shares.
     2020
 Gross N$’000
 Taxation N$’000
 Net N$’000
   913,387
 43,473
(114)
43,359
  1,781
 (114)
 1,667
 18,205
–
 18,205
 23,487
   –
   23,487
     956,746
  (152,414)
  1
 –
 1
  1
 –
  1
    (152,413)
  Group
Earnings
Profit from continuing operations for the year attributable to the equity holders of the parent entity
Headline adjustments
Loss on disposal of assets
Impairment loss on intangible assets
Fair value loss on disposal of shares in associate
Headline earnings
Loss from discontinued operation for the year attributable to the equity holders of the parent entity
Headline adjustments
Other
Headline earnings
Earnings
Profit from continuing operations for the year attributable to the equity holders of the parent entity
Headline adjustments
Other
Headline earnings
Loss from discontinued operation for the year attributable to the equity holders of the parent entity
Headline adjustments
Other
Headline earnings
Gross N$’000
2019
Taxation N$’000
Net N$’000
949,741 (382)
(382)
949,359
(19,852)
(184) (184)
(20,036)
          (382)
(382) –
(184)
(184) –
–
    –
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