For the income statement for this question the profit attributable to equity holders of the company is taken as the profit after tax (i.e. prior to deduction of the dividend) whereas in the example on page 8 of chap 10 the dividends paid are deducted first. Why the difference between the questions? Is it because in Q10.3 it is an interim dividend that has been paid (if so, why are they treated differently)? Thanks!
