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The basic earnings per share of 21.4 pence per share for the 2005 financial year compares with 16.4 pence for the 2004 financial year and 31.4 pence for the 2003 financial year. The following table illustrates the impact of exceptional items and goodwill amortisation on the basic earnings per share for the past three financial years:
      2005
pence
    2004
pence
a   2003
pence
a

 
Basic earnings per share before
goodwill amortisation and exceptional items
    18.1     16.9     14.4  
Exceptional items and
goodwill amortisation
    3.3     (0.5 )   17.0  

 
Total basic earnings per share
    21.4     16.4     31.4  

 
a
Restated – see note 1

Basic earnings per share before goodwill amortisation and exceptional items of 18.1 pence for the 2005 financial year compare with an equivalent of 16.9 pence and 14.4 pence for the 2004 and 2003 financial years, respectively.
     Diluted earnings per share were not materially different in all three years.
 

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