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Earnings per Share

Earnings per Share

31. Basic earnings per share is calculated by dividing the net profit attributable to equity holders
of the Parent by the weighted average outstanding number of shares during the period
and shows the earnings per each share. The calculation of diluted earnings per share takes
into consideration the issued convertible notes when calculating the share capital.

        
Basic earnings per share 2006
Loss for the period attributable to equity holders of the Parent  ( 544 ) 
Average share capital 1,000
Earnings per share of ISK 1 ( 0.54 )



Diluted earnings per share is equal to earnings per share as the conversion of convertible
notes is not dilutive.



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