Question：Which one of the following options best describes the elements that make up the figure that earnings per share is calculated on?
　　A. Profit attributable to equity shareholders after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
　　B. Profit attributable to shareholders, after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
　　C. Profit attributable to shareholders before non-controlling interest, preference dividends and other appropriations in respect of preference shares.
　　D. Profit attributable to equity shareholders before non-controlling interest, preference dividends and other appropriations in respect of preference shares.
　　The correct answer is: Profit attributable to equity shareholders after non-controlling interest, preference dividends and other appropriations in respect of preference shares.
　　The relevant profit figure is that relating to equity shareholders. Therefore all other interests in profit are deducted.