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Contents Form FOREIGN EXCHANGE

Chapter 24 – Earnings Per Share Page 348 4. The Peabody Company is calculating its weighted average number of ordinary shares in issue during the year ended 31 December 20X7. During the year it issued new ordinary shares for cash at full market price and made a 1 for 8 bonus issue. Are the following statements true or false, according to IAS33 Earnings per share? 1 New shares issued as a result of bonus issue should be time- apportioned from their date of issue. 2 New shares issued for cash at full market price should be time- apportioned from their date of issue. Statement 1 Statement 2 A False False B False True C True False D True True 5. Smertin is a company listed on a recognised stock exchange. Given below is an extract from its statement of comprehensive income for the year ended 31 December 20X7. CU Profit before tax 580,000 Income tax expense 150,000 Profit after tax 430,000 In addition to the above information the company paid during the year an ordinary dividend of CU40,000 and a dividend on its redeemable preference shares of CU50,000. The company had CU100,000 of CU0.50 ordinary shares in issue throughout the year and authorised share capital of 1,000,000 ordinary shares. What should be the basic earnings per share figure for the year according to IAS33 Earnings per share? A CU2.15 B CU1.90 C CU0.38 D CU0.43 Chapter 24 – Earnings Per Share Page 349 6. Cyan is a company listed on a recognised stock exchange. Its financial statements for the year ended 31 December 20X7 showed earnings per share of CU0.850. On 1 July 20X8 Cyan made a 3 for 1 bonus issue. According to IAS33 Earnings per share, what figure for the 20X7 earnings per share will be shown as comparative information in the financial statements for the year ended 31 December 20X8? A CU0.212 B CU2.550 C CU3.400 D CU0.283 7. The Suhail Company is listed on a recognised stock exchange. At 31 December 20X7, the company had CU50,000 ordinary shares of CU0.25 in issue. Profit before tax for the year was CU50,000 and the tax charge was CU12,500. According to IAS33, what is Suhails basic earnings per share for the year? A CU0.250 B CU0.375 C CU0.500 D CU0.188 8. The Viera Company is listed on a recognised stock exchange. During the year ended 31 December 20X7, the company had 5 million ordinary shares of CU1 and 500,000 6 irredeemable preference shares of CU1 in issue. Profit before tax for the year was CU800,000 and the tax charge was CU200,000. According to IAS33, what is Vieras basic earnings per share for the year? A CU0.114 B CU0.109 C CU0.160 D CU0.120

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