BAE Systems PLC ( LON:EIG ) said it will see an extra 5p of earnings per share thanks to a one-off tax benefit. The FTSE 100 defence contractor said that as a result of unspecified agreements regarding "overseas tax matters" a one-off non-cash benefit has been recognised to 2019 earnings per share. However, BAE also made a provision for estimated exposure to the UK's Controlled Foreign Company regime, following the European Commission's decision in April that concluded the regime partially represents state aid.