Annual Report 2012, PDF - Axiata Group Berhad - Investor Relations

NOTES TO THEFINANCIAL STATEMENTSFOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2012 (CONTINUED)12. EARNINGS PER SHARE(a) Basic earnings per share (“EPS”)Basic EPS of the Group is calculated by dividing the profit attributable to owners of the Company by theweighted average number of ordinary shares of the Company in issue during the financial year.Group 2012 2011Profit attributable to owners of the Company (RM’000) 2,513,285 2,345,628Weighted average number of ordinary shares in issue (’000) 8,492,277 8,451,437Basic EPS (sen) 29.6 27.8(b) Diluted earnings per shareFor the diluted EPS calculation, the weighted average number of ordinary shares in issue is adjusted toassume conversion of all dilutive potential ordinary shares. The Company has share options and RSA grantedto employees under the Axiata Share Scheme as disclosed in Note 14(a) to the financial statements whichare dilutive potential ordinary shares and is assumed to have been converted into ordinary shares.In respect of share options over the ordinary shares and RSA of the Company, a calculation is performedto determine the number of shares that could have been acquired at fair value based on the monetaryvalue of the subscription rights attached to outstanding share options. The calculation serves to determinethe unexercised share options and RSA outstanding for the purpose of computing the dilution. Noadjustment is made to profit attributable to owners of the Company for the share options and RSAcalculation.Group 2012 2011Profit attributable to owners of the Company (RM’000) 2,513,285 2,345,628Weighted average number of ordinary shares in issue (’000) 8,492,277 8,451,437Adjusted for ESOS and RSA (’000) 41,032 35,910Weighted average number of ordinary shares for purposeof computing diluted EPS (’000) 8,533,309 8,487,347Diluted EPS (sen) 29.5 27.6216