These include the interim results and the annual results.
These earnings are based only on the operational and capital investment activities. It excludes any income or expense that may relate to once-off activities such as staff reduction or the sale of assets. If the company laid off a significant number of staff and had once-off retrenchment costs, those would be excluded from headline earnings. Accounting write-downs for a restructuring such as Absa unwinding from Barclays would also not be included in headline earnings.
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