Boskalis_Annual_Report_2016

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EARNINGS PER SHARE 23.5 Earnings per share are determined based on the calculation below.

2015

2016

Earnings per share Net group profit/loss (-) attributable to shareholders in thousands of EUR

440,178

- 563,730

128,204,536

Average number of shares

124,181,528

Earnings per share

EUR 3.54

EUR -4.40

Earnings per share, before impairment losses Net group profit/loss (-) attributable to shareholders in thousands of EUR

- 563,730 840,127

Impairment losses in thousands of EUR, after tax

Net group profit/loss (-) attributable to shareholders in thousands of EUR excluding impairment losses

276,397

Average number of shares

128,204,536

Earnings per share, excluding impairment losses

EUR 2.16

Diluted earnings per share Average number of shares including dilution effects

124,181,528

128,204,536

EUR -4.40

Diluted earnings per share

EUR 3.54

The weighted average number of ordinary shares during the financial year is calculated as follows:

2015

2016

(in number of shares)

Ordinary shares issued (entitled to dividend) as at 1 January Weighted effect of new ordinary shares issued due to optional dividend Weighted effect on purchased own ordinary shares reissued due to optional dividend

122,308,697

125,627,062

1,517,764

2,577,474

355,067

Weighted average number of ordinary shares during the financial year

124,181,528

128,204,536

OTHER RESERVES 23.6 Movement in other reserves:

Legal reserves

Note ANNUAL REPORT 2016 – BOSKALIS FINANCIAL STATEMENTS 2016 Balance as at 1 January 2016 Movement in legal reserve Total movement

CURRENCY TRANSLATION RESERVE

HEDGING RESERVE

REVALUATION RESERVE

OTHER LEGAL

TOTAL OTHER RESERVES

RESERVES OTHER RESERVES

[23.6.1]

[23.6.2]

[23.6.3]

[23.6.4]

[23.6.5]

- 15,207

45,619

314,683

320,889

- 44,209

621,775

Defined benefit plan actuarial gains/losses (-) and asset limitation, after income tax Foreign currency translation differences for foreign operations, after income tax Currency translation differences from joint ventures and associated companies, after tax Effective cash flow hedges, after income tax Change in fair value of cash flow hedges from joint ventures and associated companies, after tax Reclassification relating to settlement of pension plans Reclassification of revaluation related to gains on business combinations and gains on joint ventures Reclassification of foreign currency differences and hedge reserve to statement of profit or loss Actuarial gains/losses (-) and asset limitation on defined benefit pension plans of associated companies

- 3,440

25,433

- -

- 1,818

- -

- 1,818 11,227

11,227

39,763

56,839

720

- -

- 6,202

- 106,550 - 106,550

- 106,550

11,302

56,839

24,335

30,121

16,047

Balance as at 31 December 2016

- 3,905

102,458

339,018

214,339

- 14,088

637,822

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