Exercise 19.6 ★ ★ BONUS ISSUE OF SHARES On 1 January 2013, Regis Ltd has 200 000 ordinary shares outstanding. On 1 March 2013, the company announces a bonus issue of two shares for every share held on that date. By the end of the year Regis Ltd’s profi t attributable to ordinary shareholders amounts to $900 000 (2012: $600 000). Required Calculate the 2013 and 2012 basic earnings per share amounts that Regis Ltd must disclose in its fi nancial statements for the year ended 31 December 2013.