2009 2010 Figures in million 2010 2009
SA Rands   US Dollars
   

13 Earnings per ordinary share

   
(765) 171 Basic profit (loss) per ordinary share

The calculation of basic profit (loss) per ordinary share is based on profits attributable to equity shareholders of$76m, R637m (2009: losses of $320m, R2,762m)and 371,870,821 (2009: 361,228,295) shares being the weighted average number of ordinary shares in issue during the financial year.

20 (89)
(765) 171 Diluted profit (loss) per ordinary share

The calculation of diluted profit (loss) per ordinary share is based on profits attributable to equity shareholders of $76m, R637m (2009: losses of $320m, R2,762m) and 373,440,427 (2009: 361,228,295) shares being the diluted number of ordinary shares. In 2009, no adjustment was made since the effect is anti-dilutive.

20 (89)
         
  2010 2009
  Number of shares
In calculating the basic and diluted number of ordinary shares outstanding for the year, the following were taken into consideration:    
Ordinary shares 367,664,700 356,563,773
E ordinary shares (1) 3,182,662 3,873,169
Fully vested options (2) 1,023,459 791,353
Weighted average number of shares 371,870,821 361,228,295
Dilutive potential of share options (3) 1,569,606
Diluted number of ordinary shares 373,440,427 361,228,295
(1) As E ordinary shares participate in the profit available to ordinary shareholders, these shares were included in basic earnings per share.
(2) Employee compensation awards, are included in basic earnings per share from the date that all necessary conditions have been satisfied and it is virtually certain that shares will be issued as a result of employees exercising their options.
(3) The calculation of diluted earnings per share in 2009 did not take into account the effect of 1,234,858 shares, issuable on share awards as the effect of this was anti-dilutive for this period.

The calculation of diluted earnings per share did not take into account the effect of 33,524,615 (2009: 15,384,615) shares, issuable upon the exercise of convertible bonds, as the effect of this was anti-dilutive for this period.

2009 2010 Figures in million 2010 2009
SA Rands   US Dollars
    Headline earnings (loss)

The profit (loss) attributable to equity shareholders was adjusted by the following to arrive at headline earnings (loss):

   
(2,762) 637 Profit (loss) attributable to equity shareholders 76 (320)
(5,115) 634 Net impairments (reversals) of tangible assets (notes 6, 15 and 24) 91 (683)
(420) 191 Net loss (profit) on disposal and derecognition of land, mineral rights, tangible assets and exploration properties (note 6) 25 (49)
16 Impairment of investment (notes 6 and 18) 2
76 157 Impairment of investment in associates and joint ventures (note 8) 24 10
(75) (126) Reversal of impairment in associates (note 8) (19) (10)
1 (7) Special items of associates (note 8) (1)
(314) Profit on disposal of investments (note 6) (43)
    Taxation on items above    
145 4 – current portion (note 12) 18
1,360 (230) – deferred portion (note 12) (33) 182
(6,790) 962   122 (852)
(1,880) 259 Cents per share

Headline earnings (loss) removes items of a capital nature from the calculation of earnings per share, calculated in accordance with Circular 3/2009 issued by the South African Institute of Chartered Accountants (SAICA).

The calculation of headline earnings (loss) per ordinary share is based on headline earnings of $122m, R962m (2009: losses of $852m, R6,790m) and 371,870,821 (2009: 361,228,295) shares being the weighted average number of ordinary shares in issue during the year.
33 (236)