The correct answers are：A、B、D
• A larger than expected tax liability for the period.
• Interest payable to creditors is higher than expected.
• The company issues some 7% preference shares at the beginning of the accounting period.
Earnings per share is calculated as the profit for the period distributable to ordinary shareholders divided by the number of ordinary shares in issue. A deterioration in the EPS will be caused by a reduction in distributable profits or an increase in the number of ordinary shareholders.
The correct options mentioned above all involve a reduction in profits attributable to ordinary shareholders.
Interest，tax and preference dividends are paid out of profits before the ordinary dividend.
A larger than usual dividend will reduce retained earnings but not the earnings attributable to ordinary shareholders.
The reversal of a provision from last year would increase this year’s profit so would improve the EPS.
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