5 – Earnings per share
Earnings per share |
||||
|
|
|
2016 |
2015 |
|---|---|---|---|---|
Net income |
|
million € |
4,056 |
3,987 |
Weighted-average number of outstanding shares |
|
1,000 |
918,479 |
918,479 |
Earnings per share |
|
€ |
4.42 |
4.34 |
Diluted earnings per share |
|
€ |
4.41 |
4.33 |
In accordance with IAS 33, a potential dilutive effect must be considered in the diluted earnings per share for those BASF shares which will be granted in the future as a part of the BASF share program “plus.” This applies regardless of the fact that the necessary shares are acquired by third parties on the market on behalf of BASF, and the fact that there are no plans for the issuance of new shares. The dilutive effect of the issue of “plus” shares amounted to €0.01 in 2016 (2015: €0.01).