ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory
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Earnings Per Share (EPS)
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Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company 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.
Diluted
earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume exercise of
all dilutive potential ordinary shares. The instruments that are potential dilutive ordinary shares are equity instruments granted
to employees, see note 21(b). A calculation is done to determine the number of shares that could have been acquired at fair value
(determined as the average annual market share price of the company's shares) based on the monetary value of the subscription
rights attached to outstanding share options. The number of shares calculated as above is compared with the number of shares that
would have been issued assuming the exercise of the share options (see note 27).