8.2. EARNINGS PER SHARE
Accounting policies
Basic earnings per share are calculated by dividing net profit/(loss) attributable to holders of the Parent’s ordinary shares for a given reporting period by the weighted average number of outstanding ordinary shares in the reporting period.
Diluted earnings per share are calculated by dividing net profit/(loss) attributable to holders of the ordinary shares for a given reporting period (less interest on redeemable preference shares convertible into ordinary shares) by the weighted average number of outstanding ordinary shares in the reporting period (adjusted for the effect of dilutive options and dilutive redeemable preference shares convertible into ordinary shares).
The Group’s diluted earnings per share are equal to basic earnings per share because the Group has no instruments with a dilutive effect. |
Earnings per share and the weighted average number of ordinary shares are presented in the consolidated statement of profit or loss.