1. Which statement below is incorrect?

a. Headline Earnings per Share (HEPS) give a good indication of the company's ability to generate profit from core business activities

b. Earnings per Share (EPS) of listed and unlisted companies are published daily in financial newspapers

c. Earnings per Share (EPS) figure indicates the profits attributable to ordinary shares

d. Profit or losses from non-recurring activities like write-downs in the value of capital assets are excluded from the calculation of Headline Earnings per Share

e. None of the above