For the financial year ended 31 December 2015
77
ANNUAL REPORT 2015
9. EARNINGS PER SHARE
(CONTINUED)
The Group
2015
2014
Earnings per share attributable to equity holders of the Company
- Basic
83.7 cents
54.3 cents
- Diluted
83.6 cents
54.3 cents
Basic earnings per share is calculated by dividing the net profit attributable to equity holders of the Company by the
weighted average number of ordinary shares outstanding during the financial year.
The diluted earnings per share is adjusted for the effects of all dilutive potential ordinary shares. The Company has
one category of dilutive potential ordinary shares which is share options. A calculation is carried out to determine the
number of shares that could have been issued at fair value (determined as the average annual market share price of the
Company’s shares) based on the monetary value of the subscription rights attached to outstanding share options. The
number of shares calculated is compared with the number of shares that would have been issued assuming the exercise
of the share options. The difference is added to the denominator as an issuance of ordinary shares for no consideration.
No adjustment is made to net profit (numerator).
10. PROPERTY, PLANT AND EQUIPMENT
Leasehold land
Plant and
and buildings equipment
Total
$’000
$’000
$’000
The Group
Cost
At 1 January 2015
45,095
57,523
102,618
Additions
184
809
993
Disposals/write-offs
(30)
(751)
(781)
Currency translation differences
61
(104)
(43)
At 31 December 2015
45,310
57,477
102,787
Accumulated depreciation and impairment losses
At 1 January 2015
25,564
43,867
69,431
Depreciation charge for the year
1,921
3,417
5,338
Impairment charge
3,564
1,037
4,601
Disposals/write-offs
(20)
(675)
(695)
Currency translation differences
(142)
(152)
(294)
At 31 December 2015
30,887
47,494
78,381
Net book value
At 31 December 2015
14,423
9,983
24,406
NOT E S TO T H E F I NAN C I A L S TAT EME N T S
(CONTINUED)
