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Summary Earnings per Share IAS 33

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Calculation of EPS after changes such as cap issues and rights issues

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Institution: University of Johannesburg (UJ)
Course: Accounting 200

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Uploaded on: February 9, 2018
Number of pages: 2
Written in: 2016/2017
Type: Summary

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Earning
s Per General

 Only calculated on ordinary shares
 Earnings calculated as follows:

Share Profit before tax
(Preference dividends)
 Do not deduct preference dividends for previous
periods
 When calculating DPS only relates to dividends declared in the current period

WANOS

Weighted Average Number of Shares

Adjusted for time & do No time adjustment &

not affect previous year affects last year

Normal Issue Cap Issue

Rights Issue @FV Share Split / Consol

Share buy back Rights issue not FV

Events / Bal Actual this yr WANOS lst yr

Rights Issue at less than FV

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Summary Earnings per Share IAS 33

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