SHARE REPURCHASES: WHICH NUMBER OF SHARES SHOULD BE USED BY JSE-LISTED COMPANIES WHEN PUBLISHING MARKET CAPITALISATION IN ANNUAL REPORTS?

Share repurchases: Which number of shares should be used by JSE-listed companies when publishing market capitalisation in annual reports?

The legalisation of share repurchases in South Africa since July 1999 introduced additional complexity to financial reporting.The repurchasing of shares by subsidiaries or share trusts has led to a new concept: the number of company shares differs from the number of group shares.Ratios like earnings per share and headline earnings per share are gov

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Protura and molecular phylogenetics: status quo of a young love

Protura are among the latecomers to molecular phylogenetics.The first sequences were published about a decade ago; since then relatively little additional data has been collected.Nonetheless, the available molecular phylogenetic analyses have provided valuable contributions towards the elucidation of the phylogenetic position of the Protura.All stu

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