Equity instruments issued by the Group are recorded at the proceeds received, net of direct issue costs.
Share capital and premium
Included in the total number of ordinary shares outstanding below are 34,810,561 (2013: 35,249,176) ordinary shares held by the Group's employee benefit trust (see Note 4.11(a) in the Consolidated financial statements). The ordinary shares held by the trustee of the Group's employee benefit trust pursuant to the Joint Share Ownership Scheme are treated as treasury shares in the Group's Consolidated balance sheet in accordance with IAS 32 ''Financial Instruments: Presentation''. These ordinary shares have voting rights but these have been waived by the trustee. The number of allotted, called up and fully paid shares, excluding treasury shares, at the end of each period differs from that used in the basic profit/(loss) per share calculation in Note 2.9 of the Consolidated financial statements, as basic profit/(loss) per share is calculated using the weighted average number of ordinary shares in issue during the period, excluding treasury shares.
At 30 November 2014, the number of ordinary shares available for issue under the Block Listing Facilities was 19,094,500 (2013: 6,221,636). These ordinary shares will only become allotted when the shares under the Share Incentive Plan have been awarded or the share options under the Group's executive share ownership scheme, non-employee share options and sharesave schemes have been exercised, and are therefore not included in the total number of ordinary shares outstanding.
The movements in the called up share capital and share premium are set out below:
|At 2 December 2012||614.6||12.3||247.8|
|Issues of ordinary shares||—||—||—|
|Allotted in respect of share option schemes||3.1||0.1||3.7|
|At 1 December 2013||617.7||12.4||251.5|
|Issues of ordinary shares||0.5||—||0.1|
|Allotted in respect of share option schemes||2.7||0.1||3.0|
|At 30 November 2014||620.9||12.5||254.6|