30. Earnings per share

The following is a reconciliation between the weighted average number of ordinary shares outstanding and the diluted weighted average number of ordinary shares considered for the calculation of earnings per share:

(a) Basic

Basic earnings per share amounts are calculated in accordance with IAS 33, by dividing the profit attributable to equity holders of the Group by the weighted average number of common shares outstanding during the year, excluding common shares purchased by the Group and held as treasury shares.

(b) Diluted

Diluted earnings per share amounts are calculated by adjusting the weighted average number of common shares outstanding to assume conversion of all dilutive potential shares.

Below is a reconciliation between the weighted average number of ordinary shares outstanding and the weighted average number of diluted ordinary shares, considered for the calculation of earnings per share:

   (i) Potential ordinary shares arising from the Group's share-based incentive plans (Note 31) have been included in the calculation of diluted earnings per share; their effect is not significant.