Deloitte. IFRS Bookmarks: V VIEW ADD QuickFind: GO Keyword tion 1 Message Centre

Question

Deloitte. IFRS Bookmarks: V VIEW ADD QuickFind: GO Keyword tion 1 Message Centre Select the correct missing words below to complete the explanation of how to calculate diluted eanings per share Select the correct answers from the drop-down boxes. Profits attibutable to ordinary shareholders are adjusted for Tools effects of and l effects | Of the potentially ordinary shares, assumed converted at the period or, if later, at the potential ordinary share's issue Background Coach The denominator is the l number of ordinary shares and Examples Reference outstanding during the period Ordinary and potential ordinary shares issued during the period and those bought back, converted or lapsing are from the number of ordinary and the start of the period, using a | potentially ordinary shares at time weighting factor Calculator Word SUBMIT Excel EXIT HELP PRINT ACTION PLANNER 212 1. Before/after ta:x 2. Loans &bond;/ordinary shares/preference shares/ 3. Before/after tax 4. Dilutive/anti-dilutive 5. Beginning/end 6. Average/weighted average/maximum/minimum 7. Dilutive/anti-dilutive 8. Dilutive/anti-dilutive 9. Added/deducted 10. Added/deducted 11. Dilutive/anti-dilutive 12. Daily/monthly

Explanation / Answer

Numerator:

Profits attributible to ordinary shareholders are adjusted for after tax effects of Loans & bond and after tax effects of Dilutive potentially ordinary shares, assumed converted at the end of the period or, if later, at the potential ordinary share's issue date.

Denominator:

The denominator is the weighted average number of ordinary shares and Dilutive potentially ordinary shares outstanding during the period. Ordinary and Dilutive potential ordinary shares issued during the period are Added and those bought back, converted or lapsing are deducted from the number of ordinary and Dilutive potentially ordinary shares at the start of the period, using a Monthly time weighting factor.

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