91 GHL SYSTEMS BERHAD 199401007361 (293040-D) ANNUAL REPORT 2022 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 CONT’D 9. TAXATION (Cont’d) (d) Tax on each component of other comprehensive income is as follows: Group Before tax Tax effect After tax RM RM RM 2022 Foreign currency translations 1,669,664 - 1,669,664 Remeasurement of defined benefit liability (Note 28) 1,433,757 (353,365) 1,080,392 3,103,421 (353,365) 2,750,056 2021 Foreign currency translations (2,041,361) - (2,041,361) 10. EARNINGS PER SHARE (a) Basic Basic earnings per ordinary share for the financial year is calculated by dividing the profit for the financial year attributable to equity holders of the parent by the weighted average number of ordinary shares outstanding (excluding treasury shares and ESS shares) during the financial year. Group 2022 2021 Profit for the financial year attributable to equity holders of the parent (RM) 28,305,071 28,158,433 Weighted average number of ordinary shares in issue 1,141,499,842 1,141,403,440 Basic earnings per ordinary share (sen) 2.48 2.47 (b) Diluted The diluted loss per ordinary share for the current and previous financial year is equal to the basic loss per ordinary share for the respective financial year as there are no dilutive potential ordinary shares as at 31 December 2022 and 31 December 2021. 11. DIVIDENDS Group and Company 2022 Dividend per share Amount of dividend sen RM Dividend on ordinary shares declared and paid: Interim cash dividend paid 2.5 28,537,487 The Board of Directors does not propose any final dividend for the financial year ended 31 December 2022.
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