IBERSOL | 2019 Annual Report

2019 ANNUAL REPORT 29. INCOME PER SHARE Income per share in the years ending on 31st December 2019 and 2018 was calcula- ted as follows: 2019 2018 Profit payable to shareholders 17 549 228 24 962 061 Mean weighted number of ordinary shares is- sued 36 000 000 36 000 000 Mean weighted number of own shares -3 599 981 -3 599 926 32 400 019 32 400 074 Basic earnings per share (€ per share) 0,54 0,77 Earnings diluted per share (€ per share) 0,54 0,77 Number of own shares at the end of the year 3 599 981 3 599 981 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 2019 and 2018, financial assets and liabilities were broken down as follows: Accounting Value Valuation Method Financial Assets Category Year 2019 Year 2018 Other non-current assets Loans and accounts receivable 8 238 111 12 921 343 Amortized cost Other financial assets Loans and accounts receivable 15 626 772 19 608 860 Amortized cost Non-current financial assets Other assets 435 226 211 430 Amortized cost Cash and cash equivalents Loans and accounts receivable 38 424 757 37 931 124 Amortized cost Clients Loans and accounts receivable 9 398 831 9 546 044 Amortized cost Other debtors Loans and accounts receivable 8 659 243 6 721 003 Amortized cost 80 782 939 86 939 804 281