| |
| |
|
2006 |
2005 |
| |
|
US$m |
US$m |
|
|
|
|
| 7 |
ATTRIBUTABLE EARNINGS PER SHARE |
|
|
|
The calculation of the basic and diluted earnings per share is
based on the following data: |
|
|
| |
– |
Attributable earnings |
47,0 |
33,9 |
|
|
|
|
|
|
Number |
Number |
| |
|
of shares |
of shares |
|
|
|
|
|
The weighted average number of shares is calculated as follows: |
|
|
|
Total number of ordinary shares issued (million) |
110,5 |
102,3 |
| |
Less:
Weighted average number of treasury shares (million) |
(19,9) |
(13,0) |
|
|
|
|
|
– |
Weighted average number of ordinary shares for the purposes of basic earnings per share (million) |
90,6 |
89,3 |
|
– |
Dilutive potential of share options granted to: |
|
|
|
|
• employees (million) |
1,3 |
0,9 |
|
|
• executive directors (million) |
11,1 |
7,5 |
| |
– |
Weighted average number of ordinary shares for the purposes of diluted earnings per share (million) |
103,0 |
97,7 |
|
|
|
|
| |
|
US cents |
US cents |
|
|
|
|
| 8. |
DIVIDENDS PER SHARE |
18,24 |
13,75 |
|
– |
An interim dividend of 7,85 US cents per share (51,51 SA cents per share for shareowners registered on the South African register) was proposed and paid by the board of directors in respect of the interim period which ended 30 September 2005. |
|
|
|
|
|
– |
The board has recommended a final dividend of 10,39 US cents per share (67,81 SA cents per share for shareowners registered on the South African register) for the year ended 31 March 2006. |
|
|
|
|
|
|
| |
The shareowners will be asked to ratify the interim dividend paid and approve the payment of the final dividend for the year ended 31 March 2006 at the annual general meeting of shareowners to be held on 26 July 2006 in Luxembourg. |
|
|
|
|
2006 |
2005 |
| |
|
US$m |
US$m |
|
|
|
|
| 9. |
GOODWILL |
|
|
|
Arising on acquisition of a subsidiary |
2,5 |
– |
| |
At 31 March 2006 |
2,5 |
– |
|
The goodwill has been allocated to the cash generating unit of Ghana Financial |
|
|
|
Services and arose from an additional 20% stake purchased in the company. |
|
|
|
Reconciliation of goodwill at year-end |
|
|
|
Balance at beginning of year |
– |
– |
|
Increase on acquisition of subsidiary |
2,6 |
– |
| |
Goodwill realised on restructuring of subsidiary |
(0,1) |
– |
| |
Balance at end of year |
2,5 |
– |
| |
An impairment test was done on the goodwill at year-end using an earnings multiple model. |
|
|
|
|
|
|
