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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.
- Spring '14