CIMA F2 Syllabus C. Group accounts - EPS - Earnings Figure - Notes ^{2 / 9}

less preference dividends

*Be careful of the type of preference share though...

Redeemable preference shares

These are actually liabilities and their finance charge isn’t a dividend in the accounts but interest.

• Do not adjust for these dividends.

Irredeemable preference shares

These are equity and the finance charge is dividends

• Do adjust for these dividends