IAS 33 EPS - earnings figure 2 / 8

This is basically Profit after Tax

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

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