Notes to the Financial Statements - Swissco Holdings Limited

Notes
to the Financial Statements
For the financial year ended 31 December 2009
9. Earnings per share (continued)
(b)
Diluted earnings per share (continued)
Diluted earnings per share attributable to equity holders of the Company is calculated as follows:
Group
2009 2008
Net profit attributable to equity holders of the Company ($) 24,176,705 23,590,644
Weighted average number of ordinary shares outstanding for
basic earnings per share 197,208,717 196,942,904
Adjustments for share options 795,571 287,915
198,004,288 197,230,819
Diluted earnings per share (cents per share) 12.21 11.96
10. Cash and cash equivalents
Group
Company
2009 2008 2009 2008
$ $ $ $
Cash at bank and on hand 10,542,769 3,787,512 406,215 71,613
Short-term bank deposits 4,035,694 525,626 10,065 10,050
14,578,463 4,313,138 416,280 81,663
Short-term bank deposits at balance sheet date have an average maturity of 4 weeks (2008: 2 weeks) from
that date and have a weighted average effective interest rate of 0.36% (2008: 3.86%) per annum.
11. Financial assets, available-for-sale
Group and Company
2009 2008
$ $
Beginning of financial year 21,090,000 130,340,000
Fair value gains/(losses) recognised in equity [Note 25(b)(ii)] 15,400,539 (109,250,000)
Disposals (8,950,539) –
End of financial year 27,540,000 21,090,000
57 Annual Report 2009 Swissco International Limited