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Earnings per share (Tables)

6 Months Ended

Jun. 30, 2021

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Calculation of Basic and Diluted EPS

Basic EPS

The calculation of basic EPS is as follows:

Continuing operations		Six months ended 30 June 2021				Six months ended 30 June 20201
Earnings2 (£ million)			252.7				(3,209.2	)
Weighted average shares used in basic EPS calculation (million)			1,211.9				1,224.7
EPS			20.9p				(262.0p	)

Discontinued operations		Six months ended 30 June 2021				Six months ended 30 June 2020
Earnings2 (£ million)			—				(6.8	)
Weighted average shares used in basic EPS calculation (million)			—				1,224.7
EPS			—				(0.5p	)

Continuing and discontinued operations		Six months ended 30 June 2021				Six months ended 30 June 20201
Earnings2 (£ million)			252.7				(3,216.0	)
Weighted average shares used in basic EPS calculation (million)			1,211.9				1,224.7
EPS			20.9p				(262.5p	)

Notes:

1  Figures have been restated as described in in the accounting policies.

2  Earnings is equivalent to profit/(loss) for the period attributable to equity holders of the parent.

Diluted EPS

The calculation of diluted EPS is as follows:

Continuing operations		Six months ended 30 June 2021				Six months ended 30 June 20201
Diluted earnings (£ million)			252.7				(3,209.2	)
Weighted average shares used in reported diluted EPS calculation (million)2			1,229.0				1,224.7
Diluted EPS			20.6p				(262.0p	)

Discontinued operations		Six months ended 30 June 2021				Six months ended 30 June 2020
Diluted earnings (£ million)			—				(6.8	)
Weighted average shares used in diluted EPS calculation (million)2			—				1,224.7
Diluted EPS			—				(0.5p	)

Continuing and discontinued operations		Six months ended 30 June 2021				Six months ended 30 June 20201
Diluted earnings (£ million)			252.7				(3,216.0	)
Weighted average shares used in diluted EPS calculation (million)2			1,229.0				1,224.7
Diluted EPS			20.6p				(262.5p	)

Notes:

1 Figures have been restated as described in the accounting policies.

2  In 2020, the weighted average shares used in the basic EPS calculation has also been used for diluted EPS due to the anti- dilutive effect of the weighted average shares calculated for the diluted EPS calculation.

Reconciliation Between Shares Used in Calculating Basic and Diluted EPS

A reconciliation between the shares used in calculating basic and diluted EPS is as follows:

		Six months ended 30 June 2021				Six months ended 30 June 2020
		m				m
Weighted average shares used in basic EPS calculation			1,211.9				1,224.7
Dilutive share options outstanding			0.8				—
Other potentially issuable shares			16.3				12.3
Weighted average shares used in diluted EPS calculation			1,229.0				1,237.0

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The disclosure of earnings per share.

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