SUB-EPS-C5

Shares Usedfor Basic EPS

Interims-Case 5

CASE 5.1

CASE 5.3

CASE 5.2

Q1 current update; With Reported EPS; With Movement in Shares; No Reported WAV for Q1

Procedure:

• For Q1, estimate WAV using Net Income over the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO
• If the estimated WAV is within the range of current and prior CSO, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling.
• If the estimated WAV is not within the range of current and prior CSO, use current CSO as Weighted Average Shares. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

CASE 5.1

CASE 5.3

CASE 5.2

Q1 current update; With Reported EPS; With Movement in Shares; No Reported WAV for Q1

Procedure:

• For Q1, estimate WAV using Net Income over the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO
• If the estimated WAV is within the range of current and prior CSO, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling.
• If the estimated WAV is not within the range of current and prior CSO, use current CSO as Weighted Average Shares. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

CASE 5.1

CASE 5.3

CASE 5.2

Q1 current update; With Reported EPS; With Movement in Shares; No Reported WAV for Q1

Procedure:

• For Q1, estimate WAV using Net Income over the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO
• If the estimated WAV is within the range of current and prior CSO, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling.
• If the estimated WAV is not within the range of current and prior CSO, use current CSO as Weighted Average Shares. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

CASE 5.1

CASE 5.3

CASE 5.2

Q1 current update; With Reported EPS; With Movement in Shares; No Reported WAV for Q1

Procedure:

• For Q1, estimate WAV using Net Income over the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO
• If the estimated WAV is within the range of current and prior CSO, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling.
• If the estimated WAV is not within the range of current and prior CSO, use current CSO as Weighted Average Shares. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

CASE 5.1

CASE 5.3

CASE 5.2

Sample Company

CASE 5.1

CASE 5.3

CASE 5.2

Sample Company

CASE 5.2

CASE 5.3

CASE 5.1

Q1 current update; With Reported EPS; With Movement in Shares - Implied from the movement of Treasury stock; No Reported WAV for Q1;CSO in Q1 is gross of treasury shares while in AR is net

Procedure:

• For Q1, estimate WAV by dividing Net Income with the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO.
• For the sample provided, since the number of treasury shares in Q1 was simply copied from prior annual report (following this guideline), the range is slightly modified to capture a number that simulates a movement of shares but still within the limits. For this case, the range is between the CSO of AR and the gross number shares of Q1

• If the estimated WAV is within the range, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling
• If the estimated WAV is not within the range, use Common Shares Outstanding (2,354,200) as Weighted Average Shares. Calculate EPS. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

CASE 5.3

CASE 5.2

CASE 5.1

Q1 current update; With Reported EPS; With Movement in Shares due to (1) Issuance and (2) Implied Movement of Treasury Shares; No Reported WAV for Q1; CSO in Q1 and AR are net of treasury shares but the treasury shares in Q1 was simply copied from AR

Procedure:

• For Q1, estimate WAV by dividing Net Income with the reported EPS
• Check if the estimated WAV is within the range of the current time series CSO and latest prior time series CSO.
• For the sample provided, since the number of treasury shares in Q1 was simply copied from prior annual report (following this guideline), the range is slightly modified to capture a number that simulates a movement of shares but still within the limits. For this case, the range is between the CSO of AR and the gross number shares of Q1

• If the estimated WAV is within the range, collect the reported EPS to 3405005312 - EPS – Basic – Period following the field’s special handling
• If the estimated WAV is not within the range, use Common Shares Outstanding (24,000,000) as Weighted Average Shares. Divide Net Income with the Common Shares Outstanding for the standardized EPS collection; update without rounding adjustment

Thank you