Notes to the Interim Report & Accounts
(unaudited)
8 Earnings per share
Basic earnings per share are calculated by dividing the profit for the period attributable to equity shareholders of the Parent Company by the average number of ordinary shares in issue during the period.
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Period ended |
Period ended |
Period ended |
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Profit/(loss) for the period |
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– continuing |
132.9 |
105.9 |
202.9 |
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– total |
141.4 |
149.0 |
1,728.1 |
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Average number of shares in issue during the period |
387,070,514 |
569,049,918 |
549,153,733 |
Diluted earnings per share are calculated by dividing the profit attributable to equity shareholders by 393,138,707 (period ended 3 February 2007: 571,928,823; period ended 31 July 2007: 556,934,401) ordinary shares, being the average number of ordinary shares in issue during the period, adjusted by the dilutive effect of share options.
A reconciliation of basic and headline earnings per share – continuing is as follows:
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Period ended |
Period ended |
Period ended |
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Continuing |
EPS (p) |
Continuing |
EPS (p) |
Continuing |
EPS (p) |
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Attributable to equity shareholders of the Parent Company |
132.9 |
34.3 |
105.9 |
18.6 |
202.9 |
36.9 |
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Exclude |
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– exceptional operating items (note 4) |
(18.9) |
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(8.1) |
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98.2 |
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– profit on sale of financial asset |
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(24.0) |
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– amortisation of acquired intangible assets |
7.2 |
|
7.0 |
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14.8 |
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– financing gains |
– |
charged to administrative |
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(0.1) |
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1.5 |
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– |
exceptional finance cost – |
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– |
charged to financing |
2.7 |
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(1.1) |
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(2.1) |
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(6.5) |
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(2.3) |
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88.4 |
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– less tax |
(7.2) |
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(4.4) |
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(33.3) |
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|
(13.7) |
(3.5) |
(6.7) |
(1.2) |
55.1 |
10.1 |
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Headline |
119.2 |
30.8 |
99.2 |
17.4 |
258.0 |
47.0 |
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Headline EPS - diluted (p) |
|
30.3 |
|
17.3 |
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46.3 |
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