Wellcom_FY11-Financial-Report

Aa earnings per share basic earnings per share is

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Unformatted text preview: idend declared, being appropriately authorised and no longer at the discretion of the entity, on or before the end of the financial year but not distributed at reporting date. aa) Earnings per share Basic earnings per share is calculated as net profit attributable to members of the parent, divided by the weighted average number of issued ordinary shares, adjusted for any bonus element. Diluted earnings per share is calculated as net profit attributable to members of the parent, adjusted for: • • the after tax effect of dividends and interest associated with dilutive potential ordinary shares that have been recognised as expenses; and other non-discretionary changes in revenues or expenses during the period that would result from the dilution of potential ordinary shares, divided by the weighted average number of issued ordinary shares and dilutive potential ordinary shares, adjusted for any bonus element. 41 Wellcom Group Limited Notes to the Consolidated Financial Statements 2. Summary of significant accounting policies (continued) ab) Parent entity financial information For personal use on...
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This document was uploaded on 02/06/2014.

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