Financial Statements 2021
2. Notes to the IFRS Consolidated Financial Statements / 2.5 Operational Assets and Liabilities
18. Earnings per Share
2021
2020
Profit (Loss) for the period attributable to equity owners of the parent (Net income)
€4,213 million
€ (1,133) million
785,326,074
783,178,191
Weighted average number of ordinary shares
Basic earnings per share
€5.36
€ (1.45)
Diluted earnings per share – The Company’s dilutive potential ordinary shares are share-settled Performance Units relating to Long-Term Incentive Plans (“LTIP”) . During 2021, the average price of the Company’s shares exceeded the exercise price of the share-settled Performance Units and
therefore 575,926 shares were considered in the calculation of diluted earnings per share. As there was a loss in 2020, the effect of potentially dilutive ordinary shares was anti-dilutive.
2021
2020
Profit (Loss) for the period attributable to equity owners of the parent (Net income), adjusted for diluted calculation
€4,213 million
€ (1,133) million
785,902,000
783,178,191
Weighted average number of ordinary shares (diluted) (1)
Diluted earnings per share
€5.36
€ (1.45)
(1) In 2021, dilution assumes conversion of all potential ordinary shares.
2.5 Operational Assets and Liabilities
19. 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
2
(three to ten years) to their estimated residual values. 31 December 2021 and 2020 comprise the following:
31 December 2021
31 December 2020
Gross amount
Amortisation / Impairment
Net book value
Gross amount
Amortisation / Impairment
Net book value
(In € million)
Goodwill
14,072
(1,044)
13,028
14,039
(1,040)
12,999
2,534 5,043
(1,248) (2,990) (5,282)
1,286 2,053
3,210 4,807
(1,952) (2,865) (5,857)
1,258 1,942
Capitalised development costs
Other intangible assets
Total
21,649
16,367 22,056
16,199
33
Airbus / Financial Statements 2021
Made with FlippingBook - Online catalogs