EPS Definition

EPS is calculated in accordance with International Accounting Standard 33, adjusted to exclude individually significant charges and credits (including, but not limited to, major restructuring and impairment costs and charges, amortisation of non-operating intangible assets arising on business combinations, profits or losses on sale or closure of businesses and the change in fair value of derivative financial instruments where hedge accounting has not been used) as disclosed in the Group’s financial statements and the tax thereon.