Exhibit 7
|
| USGAAP |
| USGAAP |
| USGAAP |
|
Earnings Per Share (EPS) |
| USGAAP |
| ||||
Basic EPS |
| 30-Jun-05 |
| 30-Jun-04 |
| 30-Jun-03 |
|
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|
|
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Earnings |
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|
|
|
|
|
|
|
|
|
|
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|
Before Significant Items |
|
|
|
|
|
|
|
Profit Before Tax |
| 205,100,000 |
| 364,300,000 |
| 355,500,000 |
|
Less |
| 52,282,376 |
| 52,425,616 |
| 52,298,631 |
|
Tax Expense |
|
|
|
|
|
|
|
Excluding: |
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|
|
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|
|
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Portion Attributable to OEI |
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|
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Minority Interest |
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|
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Cost of Servicing Equity |
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Preference Share Dividends |
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|
|
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|
|
|
|
|
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|
|
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Profit After Tax after Minority Interest |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
|
|
|
|
|
|
|
|
After Significant Items |
|
|
|
|
|
|
|
Profit After Tax after Minority Interest |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Less |
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|
|
|
|
|
|
Total Significants |
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Total Tax Expense on Significant Items |
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Minority Interests on Significant Items |
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Net Extraordinary Items |
|
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Net Profit After Tax |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Weighted Average Number of Ordinary Shares |
| 04/05 |
| 03/04 |
| 02/03 |
|
|
|
|
|
|
|
|
|
Number outstanding at start of period |
| 877,949,796 |
| 848,223,877 |
| 822,601,167 |
|
Plus Weighted Average movement of: |
|
|
|
|
|
|
|
Ordinary Shares |
| 1,012,117 |
| 18,193,441 |
| 11,169,520 |
|
Ordinary Share Equivalents |
| n/a |
| n/a |
| n/a |
|
Contingently Issuable Shares |
| n/a |
| n/a |
| n/a |
|
Bonus Element Current Year |
| 6,532 |
| 676,380 |
| 1,403,542 |
|
Current Bonus Element Applied to Prior Year |
|
|
|
|
|
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|
Total Weighted Avge No. of Ordinary Shares |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
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|
|
|
|
Basic EPS (PACRS as DEBT) |
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|
|
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|
|
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|
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Before Significant Items |
|
|
|
|
|
|
|
Earnings before PACRS |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
less Interest on PACRS |
| (52,282,376 | ) | (52,425,616 | ) | (52,298,631 | ) |
Earnings After PACRS interest |
| 205,100,000 |
| 364,300,000 |
| 355,500,000 |
|
|
|
|
|
|
|
|
|
Weighted Avge Ordinary Shares (Including All Bonus Elements) |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
|
|
|
|
|
|
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|
EPS |
| 23.3 cents |
| 42.0 cents |
| 42.6 cents |
|
Change from Prior Period |
| -44.5 | % | 18.70 cents |
| 0.60 cents |
|
|
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|
|
|
|
|
|
After Significant Items |
|
|
|
|
|
|
|
Earnings before PACRS |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
less Interest on PACRS |
| (52,282,376 | ) | (52,425,616 | ) | (52,298,631 | ) |
Earnings After PACRS interest |
| 205,100,000 |
| 364,300,000 |
| 355,500,000 |
|
|
|
|
|
|
|
|
|
Weighted Avge Ordinary Shares |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
|
|
|
|
|
|
|
|
EPS |
| 23.3 cents |
| 42.0 cents |
| 42.6 cents |
|
Change from Prior Period |
| -44.5 | % | 18.70 cents |
|
|
|
|
|
|
|
|
|
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|
Pre-Bonus elements |
| 878,961,913 |
| 867,093,698 |
| 835,174,229 |
|
|
| USGAAP |
| USGAAP |
| USGAAP |
|
Earnings Per Share (EPS) |
| USGAAP |
| ||||
Diluted EPS |
| 30-Jun-05 |
| 30-Jun-04 |
| 30-Jun-03 |
|
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Earnings |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Before Significant Items |
|
|
|
|
|
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|
PBT |
| 205,100,000 |
| 364,300,000 |
| 355,500,000 |
|
Less |
|
|
|
|
|
|
|
Tax Expense |
| — |
| — |
| — |
|
Excluding: |
|
|
|
|
|
|
|
Portion Attributable to OEI |
|
|
|
|
|
|
|
Minority Interest |
| — |
| — |
| — |
|
Cost of Servicing Equity |
|
|
|
|
|
|
|
Preference Share Dividends |
| — |
| — |
| — |
|
|
|
|
|
|
|
|
|
PAT after MI |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
|
| 52,282,376 |
| 52,425,616 |
| 52,298,631 |
|
|
|
|
|
|
|
|
|
After Significant Items |
|
|
|
|
|
|
|
PAT after MI |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Less |
|
|
|
|
|
|
|
Significant Items |
| — |
| — |
| — |
|
Tax Expense on Significant Items |
| — |
| — |
| — |
|
MI of Net Significant Items |
| — |
| — |
| — |
|
Extraordinary Items |
| — |
| — |
| — |
|
|
|
|
|
|
|
|
|
Net Profit after Tax |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Weighted Average Number of Ordinary Shares |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Number outstanding at start of period |
| 877,949,796 |
| 848,223,877 |
| 822,601,167 |
|
Plus Weighted Average movement of: |
|
|
|
|
|
|
|
Ordinary Shares |
| 1,012,117 |
| 18,193,441 |
| 11,169,520 |
|
Ordinary Share Equivalents |
| n/a |
| n/a |
| n/a |
|
Contingently Issuable Shares |
| n/a |
| n/a |
| n/a |
|
Bonus Element Current Year |
| 6,532 |
| 676,380 |
| 1,403,542 |
|
Current Bonus Element Applied to Prior Year |
|
|
|
|
|
|
|
Total Weighted Avge No. of Ordinary Shares |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
|
|
|
|
|
|
|
|
Diluted EPS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Before Significant Items |
|
|
|
|
|
|
|
Earnings before PACRS per above |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Plus |
|
|
|
|
|
|
|
less Interest on PACRS |
| (52,282,376 | ) | (52,425,616 | ) | (52,298,631 | ) |
plus Additional Potential Income After Tax |
| — |
| 55,181,108 |
| 6,070,243 |
|
less OEI at Average Rate |
|
|
|
|
|
|
|
Earnings After PACRS interest |
| 205,100,000 |
| 419,481,108 |
| 361,570,243 |
|
|
|
|
|
|
|
|
|
Weighted Avge Ordinary Shares for Basic |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
Plus Potential Ordinary Shares |
| 1,491,562 |
| 148,855,992 |
| 22,158,394 |
|
Weighted Avge Ordinary Shares for Diluted |
| 880,460,007 |
| 1,015,949,690 |
| 857,332,622 |
|
|
|
|
|
|
|
|
|
EPS |
| 23.3 cents |
| 41.3 cents |
| 42.2 cents |
|
Change from Prior Period |
| -43.6 | % | 18.00 cents |
|
|
|
|
|
|
|
|
|
|
|
After Significant Items |
|
|
|
|
|
|
|
Earnings |
| 257,382,376 |
| 416,725,616 |
| 407,798,631 |
|
Plus |
|
|
|
|
|
|
|
less Interest on PACRS |
| (52,282,376 | ) | (52,425,616 | ) | (52,298,631 | ) |
plus Additional Potential Income |
| — |
| 55,181,108 |
| 6,070,243 |
|
less OEI at Average Rate |
|
|
|
|
|
|
|
Earnings After PACRS interest |
| 205,100,000 |
| 419,481,108 |
| 361,570,243 |
|
|
|
|
|
|
|
|
|
Weighted Avge Ordinary Shares for Basic |
| 878,968,445 |
| 867,093,698 |
| 835,174,229 |
|
Plus Potential Ordinary Shares |
| 1,491,562 |
| 148,855,992 |
| 22,158,394 |
|
Weighted Avge Ordinary Shares for Diluted |
| 880,460,007 |
| 1,015,949,690 |
| 857,332,622 |
|
|
|
|
|
|
|
|
|
EPS |
| 23.3 cents |
| 41.3 cents |
| 42.2 cents |
|