Audited Financial Reporting
Consolidated statement of income
Earnings per share
Earnings per share constitute net profit/loss for the year attributable to owners of the parent divided by the average number of ordi-nary shares outstanding. The average number of outstanding shares is net of the average number of treasury shares, considering the shares buyback in the previous year. Diluted earnings per share represent the maximum potential dilution (through an increase in the average number of shares) that would occur if all subscription and conversion rights granted were exercised. The difference between the weighted average number of outstanding shares and the weighted average diluted number of outstanding shares results from share-based payment transactions with employees. For information on share-based payments please refer to Note 61.
For details regarding the number of outstanding shares please refer to Note 55 Total equity.
Consolidated statement of comprehensive income
For a detailed split of income tax items within other comprehensive income please refer to Note 13 Taxes on income.
Consolidated balance sheet
Consolidated statement of changes in equity
Consolidated statement of cash flows
Cash and cash equivalents are equal to the amount in the balance sheet line item ‘Cash and cash balances’.