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B.23 EARNINGS PER SHARE
B.24 TREASURY SHARES
(a) Basic earnings per share
Basic earnings per share are calculated by dividing the profit
attributable to owners of the parent by the weighted average
number of ordinary shares outstanding during the year,
excluding treasury shares.
(b) Diluted earnings per share
Diluted earnings per share are calculated by dividing the
profit attributable to owners of the parent by the weighted
Treasury shares are reported as a deduction from equity. The original cost of treasury shares and revenue arising from any
subsequent sales are treated as movements in equity.
average number of ordinary shares outstanding during
the year, excluding treasury shares. For the purposes of
calculating diluted earnings per share, the weighted average
of outstanding shares is adjusted so as to include the exercise,
by all those entitled, of rights with a potentially dilutive
effect, while the profit attributable to owners of the parent is
adjusted to account for any effects, net of taxes, of exercising
such rights.
