TELEPERFORMANCE_Registration_document_2017

CONSOLIDATED FINANCIAL STATEMENTS

7

7.6 Notes to the consolidated financial statements

F. Equity and Earnings per share

NOTE F.1

Share capital

Share capital at Decemberb31 st , 2017bamounted to €144,450,000 consisting of 57,780,000 shares, with a nominal value of €2.50 each, fully paid-up.

12/31/2017

b

12/31/2016 57,780,000

Number of shares issued and fully paid up

57,780,000

including treasury shares of

25,400

14,000

Dividend distributions in respect of the financial year *

106.9 ** 1.85 **

75.1 1.30

Dividend per share (in €)

* Based on the number of shares in issue at Decemberb31 st . ** As proposed to the shareholders’ meeting on Aprilb20 th , 2018.

There were no movements on the share capital of Teleperformance during 2017.

NOTE F.2 Treasury shares Treasury shares are shown as a deduction from total equity. On disposal, the proceeds, net of transaction costs and income tax, are recognized in equity. NOTE F.3 Earnings per share The Group reports both basic and diluted earnings per ordinary share. Basic earnings per share is calculated by dividing the net profit attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year, excluding treasury shares. Diluted earnings per share is determined by adjusting the net profit attributable to ordinary shareholders and the weighted

At Decemberb31 st , 2017, the Group held 25,400 treasury shares acquired under the liquidity contract for a total of €3.0bmillion. This amount is shown as a deduction from equity.

average number of ordinary shares outstanding by the effects of all potentially diluting ordinary shares. These adjustments concern the incentive share awards granted to employees when the required performance conditions have been met at the end of the financial year.

2017

b

2016

Net profitb–bGroup share

312

214

Weighted average number of shares used to calculate basic earnings per share

57,767,405

57,263,301

Dilutive effect of share awards

986,702

954,552

Weighted average number of shares used to calculate diluted earnings per share

58,754,107

58,217,853

Basic earnings per share (in €) Diluted earnings per share (in €)

5.40 5.31

3.73 3.67

 Weighted average number of shares used to calculate basic and diluted earnings per share

2017

b

2016

Ordinary shares in issue at Januaryb1 st

57,780,000

57,201,690

Treasury shares held

-12,595

-178,561 240,172

Shares issued

0

TOTAL

57,767,405

57,263,301

190

Teleperformance bb - bb Registration documentbb 2017