BUILDING LANDMARKS, CHARTING GROWTH
249
Annual Report 2015
NOTES TO THE FINANCIAL STATEMENTS
26 FINANCIAL INSTRUMENTS
(continued)
Measurement of fair values
(continued)
(iii) Level 3 fair values
(continued)
Sensitivity analysis
For the fair value of equity securities – available-for-sale, reasonably possible changes at the reporting date to one of
the significant unobservable inputs, holding other inputs constant, would have the following effects.
Equity securities – available-for-sale
Group
OCI, net of tax
Increase
Decrease
$’000
$’000
31/12/2015
Net asset values of the investee entities (10% movement)
542
(542)
27 EARNINGS PER SHARE
Group
Period from
1/7/2014 to Year ended
31/12/2015
30/6/2014
Earnings/(Loss) per share (cents)
Basic
6.85
(1.58)
Diluted
6.85
(1.58)
Basic earnings/(loss) per share
The calculation of basic earnings/(loss) per share is based on the profit attributable to ordinary shareholders and a
weighted average number of units outstanding, calculated as follows:
Profit/(Loss) attributable to ordinary shareholders
Group
Period from
1/7/2014 to Year ended
31/12/2015
30/6/2014
$’000
$’000
Profit/(Loss) attributable to ordinary shareholders for the period/year
79,040
(6,044)
