Consolidated Profit And Loss Account Page 26
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48NOTES TO THE ACCOUNTS
9.
DIVIDENDS
a)
Dividends attributable to the year
2005
2004
HK$ Million
HK$ Million
Interim dividend declared and paid of 2.5 cents
(2004: 2.5 cents) per share
50.8
50.8
Final dividend of 8.5 cents proposed after the
balance sheet date (2004: 6.5 cents) per share
172.7
132.1
223.5
182.9
The final dividend proposed after the balance sheet date has not been recognised as a liability at the
balance sheet date.
b)
Dividends attributable to the previous financial year, approved and paid during the year
2005
2004
HK$ Million
HK$ Million
Final dividend in respect of the previous financial year,
approved and paid during the year, of 6.5 cents
(2004: 5.0 cents) per share
132.1
101.6
10. EARNINGS PER SHARE
The calculation of basic earnings per share is based on earnings for the year of HK$4,167.3 million (2004:
HK$2,302.6 million) and 2,031.8 million ordinary shares in issue throughout the financial year ended 31
March 2005 and the previous year.
58
Wheelock and Company Limited Annual Report 2004/05
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