AIRBUS - 2020 Financial Statement

2. Notes to the IFRS Consolidated Financial Statements / 2.5 Operational Assets and Liabilities

19. Earnings per Share

2020

2019

Loss for the period attributable to equity owners of the parent (Net income)

€ (1,133) million

€ (1,362) million

783,178,191

777,039,858

Weighted average number of ordinary shares

Basic earnings per share

€ (1.45)

€ (1.75)

Diluted earnings per share — The Company’s dilutive potential ordinary shares are share-settled Performance Units relating to Long-Term Incentive Plans (“LTIP”) . As there is a loss in 2020, the effect of potentially dilutive ordinary shares is anti-dilutive.

2020

2019

Loss for the period attributable to equity owners of the parent (Net income), adjusted for diluted calculation

€ (1,133) million

€ (1,362) million

783,178,191

777,039,858

Weighted average number of ordinary shares (diluted)

Diluted earnings per share

€ (1.45)

€ (1.75)

2.5 Operational Assets and Liabilities

20. Intangible Assets

Intangible assets comprise (i) goodwill (see “– Note 7: Scope of Consolidation”), (ii) capitalised development costs (see “– Note 3: Significant Accounting Policies”) and (iii) other intangible assets, e.g. internally developed software and acquired intangible assets. Intangible assets with finite useful lives are generally amortised on a straight-line basis over their respective estimated useful lives

(three to ten years) to their estimated residual values. 31 December 2020 and 2019 comprise the following:

31 December 2020

31 December 2019

Gross amount

Amortisation / Impairment

Net book value

Gross amount

Amortisation / Impairment

Net book value

(In € million)

Goodwill

14,039

(1,040)

12,999

14,062

(1,043)

13,019

3,210 4,807

(1,952) (2,865) (5,857)

1,258 1,942

3,209 4,785

(1,749) (2,673) (5,465)

1,460 2,112

Capitalised development costs

Other intangible assets

Total

22,056

16,199 22,056

16,591

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Airbus / Financial Statements 2020