Company: BCS
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0000312069-25-000114
Chunk: 556

Company: BARCLAYS PLC
Filing Date: 2025-02-13
Form: 20-F
Chunk 556
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 to twenty years and £ 9,487 m ( 2023 : £ 11,085m ) can be carried forward

indefinitely. Deferred tax assets have not been recognised in respect of these items because it is not probable that future taxable

profits and gains will be available against which they can be utilised.

Group investments in subsidiaries, branches and associates

Deferred tax is not recognised in respect of the value of the Group's investments in subsidiaries, branches and associates where the

Group is able to control the timing of the reversal of the temporary differences and it is probable that such differences will not reverse in

the foreseeable future. The aggregate amount of these temporary differences for which deferred tax liabilities have not been

recognised was £ 920 m ( 2023 : £ 873m ).

10 Earnings per share

|                                                              |  2024 |  2023 |  2022 |
|                                                              |    £m |    £m |    £m |
| Profit attributable to ordinary equity holders of the parent | 5,316 | 4,274 | 5,023 |

|                                                  |    2024 |    2023 |    2022 |
|                                                  | million | million | million |
| Basic weighted average number of shares in issue |  14,755 |  15,445 |  16,333 |
| Number of potential ordinary shares              |     516 |     450 |     534 |
| Diluted weighted average number of shares        |  15,271 |  15,895 |  16,867 |

|                             | Basic earnings per share |      |      | Diluted earnings per share |      |      |
|                             |                     2024 | 2023 | 2022 |                       2024 | 2023 | 2022 |
|                             |                        p |    p |    p |                          p |    p |    p |
| Earnings per ordinary share |                     36.0 | 27.7 | 30.8 |                       34.8 | 26.9 | 29.8 |

The calculation of basic earnings per share is based on the profit attributable to equity holders of the parent and the basic weighted

average number of shares excluding treasury shares held in employee benefit trusts or held for trading. When calculating the diluted

earnings per share, the weighted average number of shares in issue is adjusted for the effects of all expected dilutive potential ordinary