The calculation of the basic and diluted earnings per share is based on the following data:
| 2013
£m | 2012
(Restated)
£m |
|---|
| Earnings | | |
| Earnings for the purpose of basic earnings per share being net profit attributable to equity holders of the parent | 73.0 | 67.1 |
| Number | Number |
|---|
| Number of shares | | |
| Weighted average number of ordinary shares for the purpose of basic earnings per share | 189,406,006 | 186,981,962 |
| Effect of dilutive potential ordinary shares: | | |
| Share options | – | 19,307 |
| Weighted average number of ordinary shares for the purpose of diluted earnings per share | 189,406,006 | 187,001,269 |
| Pence | Pence |
|---|
| Earning per share: | | |
| Basic | 38.5 | 35.9 |
| Diluted | 38.5 | 35.9 |
| £m | £m |
|---|
| Headline earnings | | |
| Net profit attributable to equity holders of the parent | 73.0 | 67.1 |
| Add back: | | |
| Amortisation of acquired intangible fixed assets (net of tax) | 4.4 | 1.9 |
| Profit on disposal of investments (net of tax) | – | (2.2) |
| Acquisition costs (net of tax) | – | 1.6 |
| Reorganisation costs (net of tax) | 0.6 | 1.8 |
| Headline earnings | 78.0 | 70.2 |
| Pence | Pence |
|---|
| Earnings per share from headline earnings: | | |
| Basic | 41.2 | 37.5 |
| Diluted | 41.2 | 37.5 |