IFRS Notes

Basic earnings per share


IAS 33-pr10
Basic earnings per share = (1) / (2)

(1) profit or loss attributable to
ordinary equity holders of the parent

(2) weighted average number of
ordinary shares outstanding


IAS 33-pr12
(1) profit or loss attributable to
ordinary equity holders of the parent
= (3) - (4)

(3) profit or loss attributable to the parent
(4) after-tax preference dividends


IAS 33-pr14
(4) after-tax preference dividends
= (4a) + (4b)

(4a) preference dividends on
non-cumulative preference shares
declared

(4b) preference dividends on
cumulative preference shares
for the period
(regardless of declaration)