Question：Which one of the following options best describes the elements that make up the figure that earnings per share is calculated on?
A. Profit attributable to equity shareholders after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
B. Profit attributable to shareholders, after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
C. Profit attributable to shareholders before non-controlling interest, preference dividends and other appropriations in respect of preference shares.
D. Profit attributable to equity shareholders before non-controlling interest, preference dividends and other appropriations in respect of preference shares.
The correct answer is: Profit attributable to equity shareholders after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
The relevant profit figure is that relating to equity shareholders. Therefore all other interests in profit are deducted.
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