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Sir, as I understand, the bonus issue will be included as if they were existing for the entire period. In rights issue, we use the TERP and use the ratio to calculate the number of ordinary shares and are time apportioned.
However, when it comes to options,why do we not treat it as a bonus issue for the shares for which no consideration is paid? Or why dont we use the rights issue method for options?
And do we time apportion the share options?
Thanks
We time apportion them when they were granted mid-year … but that’s a P2 likely hazard to look forward to
We only use options to calculate diluted earnings per share and, if you think about it for a moment, you’ll realise that we DO treat the ‘free’ shares as being in issue throughout the year
OK
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