Notes 6-10

• 6. Funding costs
• 7. Taxation expense
• 8. Taxation credits
• 9. Net earnings per share
  
• 10. Dividends

Back to top6. Funding costs

Back to top7. Taxation expense

Back to top8. Shareholder tax credits

Back to top9. Net earnings per share

The diluted net earnings per share calculation uses the weighted average number of shares as determined for basic net earnings per share, adjusted for dilutive securities. Capital notes and options are convertible into the company's shares and are therefore considered dilutive securities for diluted net earnings per share. Fletcher Building may, at its option, purchase or redeem the capital notes for cash at the principal amount plus any accrued but unpaid interest. For the year ended 30 June 2009, all capital notes were anti-dilutive.

Back to top10. Dividends