Drucken GB - MME moviement

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CONSOLIDATED ACCOUNTS | NOTES
(12) EARNINGS PER SHARE
Earnings per share are presented in accordance with IAS 33, "Earnings per Share".
Undiluted earnings per share are determined by dividing the earnings for the period
to which common shareholders are entitled by the weighted average of common
shares outstanding during the reporting period. Diluted earnings per share is determined
by dividing the earnings for the period to which common shareholders are
entitled by the weighted average of authorised common shares both issued and
non-issued during the reporting period. Convertible bonds are treated as if they had
been converted into common shares on their issue date.
During the year under review, the weighted average number of ordinary shares outstanding
was 8,136,067. Since, with the inclusion of the potential ordinary shares
(weighted average of 75,564), the earnings per share is unchanged, the diluted
results were excluded from the calculation.
(13) GOODWILL
Goodwill developed as follows:
2004 2003
in EUR 000’s in EUR 000’s
Cost of acquisition on 1 January 1.168 1.168
Additions 33.473 0
Cost of acquisition on 31 December 34.641 1.168
Accumulated amortisation on 1 January 1.168 1.168
Scheduled depreciation for the financial year 0 0
Unscheduled depreciation for the financial year 0 0
Accumulated amortisations on 31 December 1.168 1.168
Book value on 31 December 33.473 0
We refer to note (3) to determine the goodwill of the subgroup.