On a 1 July 2014,Mayorga Plc has 3 000 000 ordinary shares on issue at the beginning of the year.During the year the movements in the company's outstanding ordinary shares are as follows:
On 1 August 2014,a rights issue of 600 000 ordinary shares at current market price of €2.50
On 1 March 2015,200 000 partly paid-up ordinary shares were issued at an issue price of €3.50.These shares were partly paid to €2.00.The partly paid shares are permitted proportionate rights to vote and receive dividends based on the relationship between the amount paid up and the issue price.
What is the weighted-average number of shares for Mayorga Plc for the year ending 30 June 2015 that is in accordance with IAS 33 Earnings per Share?

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The Answer of On a 1 July 2014,Mayorga Plc has 3 000 000 ordinary shares on issue at the beginning of the year.During the year the movements in the company's outstanding ordinary shares are as follows:
On 1 August 2014,a rights issue of 600 000 ordinary shares at current market price of €2.50
On 1 March 2015,200 000 partly paid-up ordinary shares were issued at an issue price of €3.50.These shares were partly paid to €2.00.The partly paid shares are permitted proportionate rights to vote and receive dividends based on the relationship between the amount paid up and the issue price.
What is the weighted-average number of shares for Mayorga Plc for the year ending 30 June 2015 that is in accordance with IAS 33 Earnings per Share?

On a 1 July 2014,Mayorga Plc Has 3 000 000