IBERSOL Annual Report and Consolidated Accounts 2017

Consolidated Financial Statements 29. INCOME PER SHARE Income per share in the years ending on 31st December 2017 and 2016 was calculated as follows: Dec. 2017 Dec. 2016 Profit payable to shareholders 30.849.460 23.249.971 Mean weighted number of ordinary shares issued (1) 30.000.000 30.000.000 Mean weighted number of own shares -2.999.938 -2.999.938 27.000.062 27.000.062 Basic earnings per share (€ per share) 1,14 0,86 Earnings diluted per share (€ per share) 1,14 0,86 Number of own shares at the end of the year 2.999.938 2.999.938 (1) In 2016 and 2017, there were capital increases due to the incorporation of reserves. Nevertheless, in accordance with IAS 33, when this occurs, the number of ordinary shares is adjusted as if the increase had occurred at the beginning of the oldest period presented. Since there are no potential voting rights, the basic earnings per share is equal to earnings diluted per share. 30. FINANCIAL ASSETS AND LIABILITIES At the end of the year 2017 and 2016, financial assets and liabilities were broken down as follows: Accounting Value V a l u a t i o n Method Financial Assets Category Year 2017 Year 2016 Other non-current assets Loans and accounts receivable 6.335.385 6.494.327 Amortized cost Other financial assets Loans and accounts receivable 22.986.661 17.480.341 Amortized cost Financial assets available for sale Available for sale 497.108 440.541 Cost Cash and cash equivalents Loans and accounts receivable 34.902.883 39.588.532 Amortized cost Clients Loans and accounts receivable 7.045.044 8.128.789 Amortized cost Other debtors Loans and accounts receivable 4.797.968 5.206.424 Amortized cost 76.565.049 77.338.954 272