5. Earnings per share

The calculation of the basic and diluted earnings per share is based on the following data:

Year ended
31 Dec 2012
(Restated)
£m
Half year to
30 June 2013

£m
Half year to
30 June 2012
(Restated)
£m
Earnings
67.1Earnings for the purpose of basic earnings per share being net profit attributable to equity holders of the parent35.832.6
 
Number of shares
NumberNumberNumber
186,981,962Weighted average number of ordinary shares for the purposes of basic earnings per share189,300,639188,429,110
Effect of dilutive potential ordinary shares:
19,307Share options11,43355,696
187,001,269Weighted average number of ordinary shares for the purposes of diluted earnings per share189,312,072188,484,806
 
Earnings per share
PencePencePence
35.9Basic18.917.3
35.9Diluted18.917.3
 
Headline earnings
£m£m£m
67.1Net profit attributable to equity holders of the parent35.832.6
Add back:
1.9Amortisation of acquired intangible fixed assets (net of tax)2.00.7
(2.2)Profit on disposal of investment (net of tax)
1.6Acquisition costs (net of tax)1.2
1.8Reorganisation costs (net of tax)
70.2Headline earnings37.834.5
 
Headline earnings per share
PencePencePence
37.5Basic20.018.3
37.5Diluted20.018.3