IFRS Notes

Diluted 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-pr30
Diluted earnings per share = (3) / (4)

(3) = (1) + (3a) + (3b) + (3c)

(4) = (2) + (4a)


IAS 33-pr33
(3a) add back the dividends on (5)
(3b) add interest on (5)
(3c) other changes in income or expense due to (5)

(5) dilutive potential ordinary shares, DPOS


IAS 33-pr36
(4a) increase in weighted average number of ordinary shares
if dilutive potential ordinary shares are converted