(55.2) 0 (55.2) (322.1) 208.7 (113.4) 457.5 (73.7) 383.8 Company Defined benefit plan actuarial (loss)/ gain (Note 24) (770.1) 184.8 (585.3) 650.5 (156.1) 494.4 Fair value changes of financial assets at FVOCI (15.7) 0 (15.7) 7.9 0 7.9 (785.8) 184.8 (601.0) 658.4 (156.1) 502.3 39 EARNINGS PER SHARE (‘EPS’) (a) Basic earnings per share Basic earnings per share is calculated by dividing the profit attributable to owners of the Company for the financial year by the weighted average number of ordinary shares issued during the financial year. Group 2023 2022 Profit attributable to owners of the Company (RM’million) 2,770.3 3,463.3 Weighted average number of ordinary shares in issue (’000) 5,771,843 5,738,438 Basic earnings per share (sen) 48.00 60.35 NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 TENAGA NASIONAL BERHADIntegrated Annual Report 2023 296 39 EPS (CONTINUED) (b) Diluted earnings per share For the purpose of calculating diluted earnings per share, the profit attributable to owners of the Company for the financial year and the weighted average number of ordinary shares issued during the financial year has been adjusted for the dilutive effects of all potential ordinary shares such as the LTIP granted to employees. Group 2023 2022 Profit attributable to owners of the Company (RM’million) 2,770.3 3,463.3 Weighted average number of ordinary shares in issue (‘000) 5,771,843 5,738,438 Adjustment for LTIP (‘000) 25,008 35,837 Weighted average number of ordinary shares for diluted earnings per share (‘000) 5,796,851 5,774,275 Diluted earnings per share (sen) 47.79 59.98 40 DIVIDENDS Group and Company 2023 RM’million 2022 RM’million Interim single tier dividend for the financial year 2023 of 18.0 sen per share on 5,787,331,871 ordinary shares (2022: interim single tier dividend of 20.0 sen per share on 5,753,077,371 ordinary shares) 1,041.7 1,150.6 Approved final single tier dividend for the financial year 2023 of 28.0 sen per share on 5,787,331,871 ordinary shares (2022: final single tier dividend of 26.0 sen