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19.8 Dividends paid and proposed

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19.6 Equity attributable to non-controlling interests

19.7 Earnings/(loss) per share

SIGNIFICANT ACCOUNTING PRINCIPLES
Net earnings/(loss) per share
For each period, net earnings/(loss) per share are calculated by dividing the net profit or loss attributable to equity holders of the parent company for the reporting period by the weighted average number of shares outstanding in that period.
Diluted earnings/(loss) per share are calculated by dividing the net profit or loss for a given period attributable to holders of ordinary shares (net of interest on redeemable preference shares convertible into ordinary shares) by the weighted average number of outstanding ordinary shares in that period (adjusted for the effect of dilutive options and dilutive redeemable preference shares convertible into ordinary shares).

During the current and comparative reporting periods there was no dilutive effect on net earnings /(loss) per share.


Year ended
31 December 2023
Year ended
31 December 2022
NET PROFIT/(LOSS)
ATTRIBUTABLE TO
(4,902) 3,390
shareholders of the parent company (5,012) 3,328
non-controlling interests 110 62
NET PROFIT/(LOSS) ATTRIBUTABLE
TO HOLDERS OF ORDINARY SHARES, APPLIED TO CALCULATE EARNINGS PER SHARE
(5,012) 3,328
Number of ordinary shares at the beginning of the reporting period 2,243,712,994 1,869,760,829
Number of ordinary shares at the end of the reporting period 2,243,712,994 2,243,712,994
WEIGHTED AVERAGE NUMBER OF OUTSTANDING ORDINARY SHARES USED TO CALCULATE EARNINGS/(LOSS) PER SHARE 2,243,712,994 2,129,990,555
NET PROFIT/(LOSS) AND
DILUTED NET PROFIT/(LOSS) PER SHARE ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT COMPANY (IN PLN)
(2.23) 1.56