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+COMPUTE FOR YOUR BASIC EARNING PER SHARE * BASIC EARNINGS PER
SHARE Entity A had 40, 000, P 8 PAR, 8% cumulative preference shares outstanding all
throughout 2021 . Entity a reortea a profit after tax P 2, 000, 000for the year ended December 31,
2021. The movements in the number of shares are as follows:

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