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How we adjusted the average number of shares for 2009 & 2010

Patrick Kiss Patrick Kiss

On 24 February 2011 we published our preliminary results for 2010.

To take into account the capital increases that took place during the year and also a capital increase maybe carried out after the balance sheet date and prior to publication, in accordance with IAS 33 a time-weighting factor and a retrospective adjustment of the number of shares must be applied when determining the basic earnings per share.

And here is the way we used to calculate the adjusted average number of shares for 2009 and 2010. This calculation was approved by our auditors.

You can make your own calculations by just typing your own numbers.