NOTES ON THE ACCOUNTS
9. EARNINGS PER SHARE
a.
b.
C.
The calculation of earnings per share is based on earnings of HK$461,071,000 (1994
- HK$2,116,804,000) and 403,639,413 shares in issue during the two years.
-
The calculation of earnings per share before exceptional item is based on earnings of HK$461,071,000 (1994 – HK$406,011,000) and 403,639,413 shares in issue during the
two years.
The calculations of earnings per share and earnings per share before exceptional item
are reconciled as follows:
1995
HK$'000
1994
HK$'000
Operating profit after taxation
461,071
406,011
Exceptional item
1,710,793
Profit after taxation
461,071
2,116,804
51
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10. FIXED ASSETS