After deducting brokerage costs, the fastest traders fell far behind the slowest.
The earnings per share shall be calculated based on the forecast net profit for the year in question, as reviewed by an Accounting Firm, before and after deducting non-recurring losses and gains( whichever is lower) divided by the total share capital after the offer.
In the meantime the Channel Islands and the Isle of Man, like the foot-draggers, are deducting withholding tax from EU-resident savers anonymously, and answering specific requests for information.