NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS  As at 31 December 2014 and 2013, the Company had approximately $51.0 million and $37.0 million, respectively, in  Section 1031 escrow accounts which are not limited in use, except that the timing of tax payments will be accelerated  if not used on qualified “like-kind property.” As such, the balances have been included in the Company’s cash and  cash equivalents in the consolidated statement of financial position and consolidated statement of cash flows as at  31 December 2014 and 2013, respectively.  NOTE 11 – CASH AND CASH EQUIVALENTS 2014 2013 Year ended 31 December  US$’000  US$’000  Cash at bank and on hand  18,222  59,918  Cash equivalents in escrow accounts  50,995  36,953  Total cash and cash equivalents  69,217  96,871  - 79 -  2014 2013 Year ended 31 December  US$’000 US$’000 Profit for periods used to calculate basic and diluted EPS  15,321  15,942  Number of shares  Number of shares  -Weighted average number of ordinary shares outstanding  during the period used in calculation of basic EPS  531,391,405  413,872,184  -Incremental shares related to options and restricted  share units  3,208,214  2,685,150  -Weighted average number of ordinary shares outstanding  during the period used in calculation of diluted EPS  534,599,619  416,557,334  NOTE 10 – EARNINGS PER SHARE (EPS)