To maximise dilution of basic EPS,dilutive potential ordinary shares with the highest 'earnings per incremental share' are included in the diluted earnings per share calculation before those with a lower 'earnings per incremental share'.

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To maximize dilution of basic EPS, dilutive potential ordinary shares with the lowest 'earnings per incremental share' are included first in the diluted earnings per share calculation, not those with the highest. This approach ensures that the calculation captures the most significant potential dilution effect.

To Maximise Dilution of Basic EPS,dilutive Potential Ordinary Shares with the Highest