Adjustments
Disclosures
When discontinued operations are reported, breakdowns of Basic and Diluted amounts per share disclosures are required for:
- Discontinued operations
- Either continuing operations or total operations, or both
Skip this section if you are not reporting discontinued operations. By default continuing operations are disclosed.
Disclose the basic and diluted amounts per share for discontinued operations.
Disclose the basic and diluted amounts per share for continuing operations. (The default if there is no discontinued operations reported).
Disclose the basic and diluted amounts per share for total operations.
Basic EPS Numerator
The Basic EPS Numerator is net profit or loss adjusted for:
- After-tax returns on equity-classified preference shares
- After-tax returns on participating equity instruments and other classes of ordinary shares
- Obligation to cover NCI losses
We make these adjustments so that the Basic EPS Numerator contains only profits attributable to ordinary shareholders and not to other equity holders.
Non-cumulative preference dividends lapse if they are not declared or paid when scheduled. The unpaid dividends are not added to future dividend payments or other returns.
Cumulative preference dividends that have not been paid or declared during a period accumulate and are carried forward.
Any original issue discount or premium on increasing-rate preference shares.
Any differences on settlement of preference shares or other similar effects.
Equity instruments that participate in dividends with ordinary shares according to a predetermined formula with, at times, an upper limit on the extent of participation.
Classes of ordinary shares with a dividend rate different from that of another class of ordinary shares but without prior or senior rights.
When the parent and non-controlling shareholders of a subsidiary have entered into a profit-sharing arrangement or guarantee.
Basic EPS Denominator
The Basic EPS Denominator is the weighted average number of ordinary shares outstanding during the period adjusted for:
- Partly paid ordinary shares
- Treasury shares
- Own shares held by employee benefit plan with plan assets not qualifying under IAS 19
- Own shares held in trust for equity-settled share-based payments
- Changes in the number of outstanding ordinary shares without corresponding changes in resources
Partly paid ordinary shares are included as a fraction of an ordinary share to the extent that they are entitled to participate in dividends. Partly paid ordinary shares will have an impact on Diluted EPS.
The company's own ordinary shares held after being reacquired. Treasury shares also include the parent's shares held by subsidiaries. Treasury shares are not regarded as outstanding and are excluded from the denominator for the period they are held by the company.
The company's own ordinary shares held by its employee benefit plan that do not meet the definition, according to IAS 19 Employee Benefits, of qualifying plan assets. These shares should be treated as treasury shares.
The company's own ordinary shares held in trust for equity-settled share-based payments would be treasury shares; they are not regarded as outstanding shares for EPS purposes.
Choose this adjustment when there is an increase in the number of shares due to bonus issue or share split, or a decrease in the number of shares due to share consolidation (i.e. reverse share split).
Diluted EPS Earnings
Adjust Basic EPS Earnings to arrive at starting Diluted EPS Earnings
Choose this adjustment when Basic EPS Earnings need to be adjusted before any further earnings adjustments required for POSs are carried out
Potential Ordinary Shares
Different classes of POSs outstanding during the reporting period
Option, warrants and their equivalents are financial instruments that give their holders the right to purchase ordinary shares. Also choose this adjustment for unvested ordinary shares.
Written put options and forwards are financial instruments that may require a company to repurchase its own ordinary shares.
Convertible instruments other than stand-alone options that by their terms may be converted in whole or in part into ordinary shares of a company. Examples include convertible bonds or convertible preference shares.
Any differences on settlement
Preference shares that by their terms may be converted in whole or in part into ordinary shares.
Bonds that by their terms may be converted in whole in part into ordinary shares.
Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement.
Contingently issuable POSs are POSs that are issuable for little or no cash consideration on the satisfaction of specified conditions.
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