PARTNER COMMUNICATIONS CO LTD | CIK:0001096691 |

Filed: 3/29/2018

Entity registrant name: PARTNER COMMUNICATIONS CO LTD (CIK: 0001096691)

Generator: GoXBRL

SEC filing page: http://www.sec.gov/Archives/edgar/data/1096691/000117891318001012/0001178913-18-001012-index.htm

XBRL Instance: http://www.sec.gov/Archives/edgar/data/1096691/000117891318001012/ptnr-20171231.xml

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Earnings Per Share (EPS)

Basic earnings per share is calculated by dividing the profit attributable to equity holders of the Company by the weighted average number of ordinary shares in issue during the year excluding ordinary shares purchased by the Company and held as treasury shares.

 

Diluted earnings per share is calculated by adjusting the weighted average number of ordinary shares outstanding to assume exercise of all dilutive potential ordinary shares. The instruments that are potential dilutive ordinary shares are equity instruments granted to employees, see note 21(b). A calculation is done to determine the number of shares that could have been acquired at fair value (determined as the average annual market share price of the company's shares) based on the monetary value of the subscription rights attached to outstanding share options. The number of shares calculated as above is compared with the number of shares that would have been issued assuming the exercise of the share options (see note 27).