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FINANCIAL STATEMENTS
Axiata Group Berhad | Annual Report 2016
169
12. EARNINGS PER SHARE (CONTINUED)
(b) Diluted earnings per share
For the diluted EPS calculation, the weighted average number of ordinary shares in issue is adjusted to assume conversion of all dilutive
potential ordinary shares. The Company has share options and RSA granted to employees under the Axiata Share Scheme as disclosed in Note
14(a) to the financial statements which are 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 performed to determine the number of shares
that could have been acquired at fair value based on the monetary value of the subscription rights attached to outstanding share options. The
calculation serves to determine the unexercised share options and RSA outstanding for the purpose of computing the dilution. No adjustment
is made to profit attributable to owners of the Company for the share options and RSA calculation.
Group
2016
2015
Profit attributable to owners of the Company (RM’000)
504,254
2,554,220
Weighted average number of ordinary shares in issue ('000)
8,877,928
8,668,700
Adjusted for ESOS and RSA ('000)
36,642
51,931
Weighted average number of ordinary shares for the purpose of computing diluted EPS ('000)
8,914,570
8,720,631
Diluted EPS (sen)
5.7
29.3
13. SHARE CAPITAL
Note
Group and Company
2016
2015
No. of shares
'000
Nominal value
RM’000
No. of shares
'000
Nominal value
RM’000
Ordinary shares of RM1 each:
Authorised:
At the beginning/end of the financial year
12,000,000
12,000,000
12,000,000
12,000,000
Issued and paid-up:
At the beginning of the financial year
8,816,858
8,816,858
8,582,017
8,582,017
Performance-Based ESOS at an exercise price of:
14(a)
- RM1.81
525
525
2,842
2,842
- RM3.15
12
12
90
90
- RM3.45
813
813
2,273
2,273
- RM5.07
1,318
1,318
5,820
5,820
2,668
2,668
11,025
11,025
Restricted Share Awards
14(a)
4,962
4,962
20,361
20,361
Dividend Reinvestment Scheme
(a)
146,927
146,927
203,455
203,455
At the end of the financial year
8,971,415
8,971,415
8,816,858
8,816,858