Eps

Question 1

Deps

Answer 1

Get earnings for interest and other expenses saved from conversation.
Adjust weighted shares for dilutive potential shares, deemed issued on first day of year of on date issued if issued during the year. Only not for value portion.(potential shares from options more than if ordinary shares were issued to raise same capital amount)
Thus [(#of shares from options x mv of shares) - amount paid] /mv of shares = bonus element

Rank possible convertible instruments by dividing income saved by shares issued.

Convertible instruments are dilutive if after tax savings divided by #of shares issued is less than beps.
Written put options, contract to repurchase own shares, dilutive if in the money.

Contingent issuable shares. For beps only include when all conditions are met. For deps include number which would have been issued if end of reporting period was end of contingency period, then include from beginning of year or date of agreement if occurred in the year.
If condition is based on market price, compare market price at end of year. If based on average price, compare to average price for year.

Question 2

Potential ordinary shares of subsidiary

Answer 2

Beps would be after adjusting for inter company transactions and nci.
Deps would require an adjustment to earning because of possible change in % holdings in s. Thus calculate new holding by dividing h shares held after conversion by total s shares after conversion. S income would also be adjusted for savings like pref dividends before new percentage applied and group deps calculated.

Question 3

Heps

Answer 3

Basic earning excluding remeasurements which is separately identified or included in oci.

Question 4

Dividends per share

Answer 4

Dividend paid divided by number of shares at year end adjusted only for issues of no value.

Question 5

Eps mandatorily convertible shared

Answer 5

Added when issued

Does not participate in rights issues thus add after right issue at end. Does participate in split