| 7 Earnings per ordinary share Basic earnings per ordinary share are calculated by dividing the profit attributable to ordinary shareholders of £83m(1999 £284m) by 1,558million (1999 1,506 million) ordinary shares, being the average number of ordinary shares in issue during the year, excluding own shares held under trust (note 13) which have been treated as if they had been cancelled. Underlying earnings per ordinary share have been calculated as follows. | | | | | 2000 | | | | 1999 | | | | | | Pence | | £m | | Pence | | £m |  | | Profit attributable to ordinary shareholders | | 5.33 | | 83 | | 18.86 | | 284 | | Exclude: | | | | | | | | | | Net loss on sale of businesses
 – materials handling | | 4.69 | | 73 | | — | | — | | – other | | 0.32 | | 5 | | 0.93 | | 14 | | Loss/(profit) on sale of fixed assets (excluding lease engines and aircraft
sold by financial services companies) | | 0.06 | | 1 | | (1.13) | | (17) | | Amortisation of goodwill | | 2.95 | | 46 | | 0.33 | | 5 | | Restructuring of acquired businesses | | 1.03 | | 16 | | 0.40 | | 6 | | Exceptional rationalisation | | 0.58 | | 9 | | — | | — | | Energy – exceptional charge | | 7.70 | | 120 | | — | | — | | Related tax effect | | (1.03) | | (16) | | 0.13 | | 2 | | | Underlying earnings per ordinary share | | 21.63 | | 337 | | 19.52 | | 294 | | Diluted basic earnings per ordinary share are calculated by dividing the profit attributable to ordinary shareholders of £83m(1999 £284m) by 1,566million(1999 1,525 million) ordinary shares, being 1,558million(1999 1,506 million) as above adjusted by the bonus element of existing share options of 8 million (1999 19 million). | 
