Says Profit for the year attributable to equity holders should be 107 when infact it should be 108, but then it says dividend of 30k is paid ie 15p per ordinary share, now when using the incorrect value it still doesnt seem to give 30k so im not sure whats going on.. If the payout ratio is a third, then the aggregate dividend payed should be 36k, meanig DPS is 18p Is the answer wrong here?
Yes, you are right - the 107 should be 108 and this error is corrected in the CT2 corrections document available here. The proposed dividend should then be £36,000. Well spotted.
