Page 124 - SAR141018_Forterra AR 2013

FORTERRA
ANNUAL REPORT 2013
NOTES TO THE
FINANCIAL STATEMENTS
122
28 NET ASSET VALUE PER UNIT
(a) Basic net asset value per unit
Group
2013 2012
$ $
Basic net asset value per unit 4.68 4.44
The calculation of basic net asset value per unit for the Group was based on the net asset
value attributable to unitholders and the number of units in issue outstanding at year end.
(b) Diluted net asset value per unit
Group
2013 2012
$ $
Diluted net asset value per unit 4.46 4.20
In calculating diluted net asset value per unit, the net assets attributable to unitholders
of the Trust and the number of units in issue at year end are adjusted for the effects of
dilutive potential units:
Group
2013 2012
$’000 $’000
Net assets attributable to unitholders of the Trust 1,189,008 1,126,851
Proceeds from potential units to be issued for unit options 1,146 1,208
Conversion of debt securities 79,470 75,166
Net assets attributable to unitholders of the Trust (diluted) 1,269,624 1,203,225