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EARNINGS PER SHARE & DIVIDEND PER SHARE | 12 Months Ended
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Dec. 31, 2017
Disclosure Of Earnings Per Share And Dividend Per Share [Abstract] |
EARNINGS PER SHARE & DIVIDEND PER SHARE | NOTE 26 – EARNINGS PER SHARE & DIVIDEND PER SHARE
| 2017 | 2016 | 2015
EARNINGS PER SHARE |  |  |
Net profit/(loss) for the year (USDm) | 2.4 | -142.5 | 126.0
Million shares |  |  |
Average number of shares | 62.3 | 63.1 | 51.7
Average number of treasury shares | -0.3 | -0.2 | -
Average number of shares outstanding | 62.0 | 62.9 | 51.7
Dilutive effect of outstanding share options | - | - | -
Average number of shares outstanding incl. dilutive effect of share options | 62.0 | 62.9 | 51.7
Basic earnings/(loss) per share (USD) | 0.04 | -2.3 | 2.4
Diluted earnings/(loss) per share (USD) | 0.04 | -2.3 | 2.4
When calculating diluted earnings per share for 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 4 for information on the RSU share options.
| 2017 | 2016 | 2015
DIVIDEND PER SHARE |  |  |
Dividend for the year (USDm) | 1.2 | 25.0 | -
Number of shares, end of period (million) | 62.3 | 62.3 | 63.8
Dividend per share | 0.02 | 0.40 | -
There is no proposed dividend as of 31 December 2017.

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