- 53 - 33. FINANCE COSTS Unit : Million Baht Consolidated financial statements Separate financial statements For the years ended December 31, 2021 2020 2021 2020 Interest expense 1,742 1,892 1,742 1,891 Interest expense from lease liabilities 6 9 14 9 Amortisation of deferred financing fees 25 46 25 46 Amortisation of discount on debentures 6 2 6 2 Total interest expense 1,779 1,949 1,787 1,948 Less amounts included in the cost of qualifying assets (42) (52) (42) (52) 1,737 1,897 1,745 1,896 Others finance cost 6 5 6 5 Total 1,743 1,902 1,751 1,901 34. BASIC EARNINGS (LOSS) PER SHARE Basic earnings (loss) per share are calculated by dividing the profit (loss) attributable to owner of the parent for the years ended December 31, by the weighted average number of ordinary shares outstanding during the years less shares of the parent held by a subsidiary excluding treasury shares. Consolidated financial statements Separate financial statements 2021 2020 2021 2020 Profit (loss) attributable to owner of the parent (million Baht) 14,505 (6,152) 13,762 (5,436) Weighted average number of ordinary shares outstanding during the years less shares of the parent held by a subsidiary (million shares) 20,410 20,410 20,434 20,434 Basic earnings (loss) per share (Baht) 0.71 (0.30) 0.67 (0.27) In the consolidated financial statements, the weighted average numbers of ordinary shares outstanding during the years are deducted by 24 million shares of the parent held by a subsidiary. There are no dilutive potential ordinary shares in issue during the years presented, so no diluted earnings per share is presented. 35. DIVIDENDS PAID On March 25, 2020, the Board of Directors’ meeting of the Company passed a resolution to approve the distribution of interim dividend payment instead of the annual dividend payment which was planned to propose to the Annual General Meeting of shareholders of the Company at Baht 0.10 per share, totalling Baht 2,043 million. The dividend was paid on April 24, 2020. On March 31, 2021, the Annual General Meeting of shareholders of the Company approved the distribution of an annual dividend payment from the retained earnings of 2020 at Baht 0.06 per share for 20,434 million shares, totalling Baht 1,226 million. The dividend was paid on April 20, 2021. On August 24, 2021, the Board of Directors’ meeting of the Company passed a resolution to approve the distribution of interim dividend payment for the operating results for the six-month period ended June 30, 2021 at Baht 0.08 per share for 20,434 million shares, totalling Baht 1,635 million. The dividend was paid on September 23, 2021. 355 NOTES TO THE FINANCIAL STATEMENTS IRPC PUBLIC COMPANY LIMITED
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