Review
Errors
No errors
| Tab | Section | Label | Input | Error |
|---|---|---|---|---|
| Basic EPS Section: EPS Denominator | EPS Denominator |
Date of Rights Issue*
Input: —
|
— |
A share issue or repurchase is dated on the same day as a rights issue. IAS 33
does not define how same-day events are ordered, so the weighted-average number
of ordinary shares cannot be determined and Basic EPS has stopped. Give the
share issue / repurchase and the rights issue different dates.
|
| Basic EPS Section: EPS Denominator | EPS Denominator |
Input:
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Basic EPS
Section: EPS Numerator
|
EPS Numerator |
Input:
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Disclosures
Section: Additional EPS Measure
|
Additional EPS Measure |
Input:
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Disclosures
Section: Comparative Period
|
Comparative Period |
Input:
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| Diluted EPS Section: Diluted EPS Earnings | Diluted EPS Earnings |
Input:
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| Diluted EPS Section: Potential Ordinary Shares | Potential Ordinary Shares |
Input:
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Warnings
No warnings
| Tab | Section | Label | Warning | Explanation |
|---|---|---|---|---|
|
Basic EPS
Section: Basic EPS Workings
|
Basic EPS Workings |
Denominator
Warning: Less Than or Equal to Zero
|
Less Than or Equal to Zero |
Share repurchases during the year may have exceeded the available ordinary
shares outstanding. Total of treasury shares, own shares held by employee
benefit plan (with IAS 19 non-qualifying plan assets), and own shares held in
trust for equity-settled share-based payment may have exceeded the available
ordinary shares outstanding.
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Basic EPS
Section: Basic EPS Workings
|
Basic EPS Denominator |
Rights Issue Market Price
Warning: Market Price Less Than Issue Price
|
Market Price Less Than Issue Price |
When the rights issue market price is less than the rights issue execution
price, then the rights become "out-of-the-money" and essentially are worthless
as investors can buy shares cheaper on the open market. You should recheck any
rights issue entry where the rights issue market price is less than the rights
issue execution price.
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Basic EPS
Section: Basic EPS Workings
|
Basic EPS Denominator |
Reorganisation After the Reporting Date
Warning: Event Dated After the Period End
|
Event Dated After the Period End |
A bonus issue, share split or consolidation is dated after the last day of the
reporting period. This is allowed — such events are reflected
retrospectively when they occur before the financial statements are authorised
for issue — but please confirm the date is correct, as a mistyped year is
the most common cause.
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Basic EPS
Section: Basic EPS Workings
|
Basic EPS Numerator |
Additional Losses
Warning: Less Than Zero
|
Less Than Zero |
Additional losses entered as an obligation to cover NCI losses should not be
negative.
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Export to Excel
Section: Export to Excel
|
Modules to Export |
Export to Excel
Warning: Basic EPS is WIP
|
BEPS is WIP |
Exporting Basic EPS whilst workings are incomplete can lead to undefined or
incorrect formulas in your exported Microsoft Excel spreadsheet.
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Export to Excel
Section: Export to Excel
|
Modules to Export |
Export to Excel
Warning: Diluted EPS is WIP
|
DEPS is WIP |
Exporting Diluted EPS whilst workings are incomplete can lead to undefined or
incorrect formulas in your exported Microsoft Excel spreadsheet.
|
|
Export to Excel
Section: Export to Excel
|
Modules to Export |
Export to Excel
Warning: Diluted EPS is WIP
|
DEPS is WIP |
Exporting Diluted EPS whilst workings are incomplete can lead to undefined or
incorrect formulas in your exported Microsoft Excel spreadsheet.
|
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Diluted EPS
Section: Potential Ordinary Shares
|
Potential Ordinary Shares |
Loss-Making Period
Warning: Potential Ordinary Shares Anti-dilutive
|
Potential Ordinary Shares Anti-dilutive |
Basic EPS from continuing operations is a loss. During a loss-making period,
potential ordinary shares (POSs) that increase the weighted-average number of
ordinary shares are anti-dilutive (since including them would reduce your loss
per share). Your anti-dilutive POSs have been automatically excluded from
Diluted EPS.
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Diluted EPS
Section: Potential Ordinary Shares
|
Potential Ordinary Shares |
Anti-dilutive Potential Ordinary Shares
Warning: Potential Ordinary Shares Anti-dilutive
|
Potential Ordinary Shares Anti-dilutive |
Basic EPS from continuing operations is positive, but one or more potential
ordinary shares (POSs) are anti-dilutive — converting them would increase
EPS rather than reduce it. These POSs have been automatically excluded from Diluted
EPS and are disclosed separately. You should check that the exclusion is correct.
|
|
Diluted EPS
Section: Potential Ordinary Shares
|
Potential Ordinary Shares |
Share Options
Warning: Out-of-the-Money (Anti-dilutive)
|
Out-of-the-Money (Anti-dilutive) |
One or more share option tranches are out-of-the-money — the average
market price is below the exercise price — so they are anti-dilutive and
have been automatically excluded from Diluted EPS (IAS 33.47).
|
Reminders
No reminders
I have restated the weighted average number of shares for the immediate comparative
periods retrospectively as if the bonus issue(s) / share split(s) / share
consolidation(s) / share dividend(s) had occurred from the beginning of the earliest
period presented. This reminder was triggered by selecting the `Changes in the number
of outstanding shares without corresponding changes in resources` adjustment.
I have restated the weighted average number of shares for the immediate comparative
periods retrospectively as if the bonus element of the rights issue had occurred from
the beginning of the earliest period presented. This reminder was triggered by adding
a rights issue when calculating the EPS Denominator under Basic EPS.
I have made sure that the value entered for `Returns on Equity-classified Preference
Shares` is an after-tax amount. This reminder was
triggered by entering a value for `Returns on Equity-classified Preference Shares`.
I have made sure that amounts entered as differences on settlement have not been
mistakenly also included as returns on equity-classified preference shares. This
reminder was triggered by selecting the `Differences on Settlement (or Other Similar
Effects)*` adjustment and entering a value for `Returns on Equity-classified
Preference Shares`.
I have made sure that amounts entered as cumulative preference dividends have not
been mistakenly also included as returns on equity-classified preference shares. This
reminder was triggered by selecting the `Cumulative preference dividends` adjustment
and entering a value for `Returns on Equity-classified Preference Shares`.
I have made sure that amounts entered as non-cumulative preference dividends have not
been mistakenly also included as returns on equity-classified preference shares. This
reminder was triggered by selecting the `Non-cumulative preference dividends`
adjustment and entering a value for `Returns on Equity-classified Preference Shares`.
I have made sure that amounts entered as original issue discount or premium have not
been mistakenly also included as returns on equity-classified preference shares. This
reminder was triggered by selecting the `Original issue discount or premium`
adjustment and entering a value for `Returns on Equity-classified Preference Shares`.
I have manually calculated undistributed profits attributable to holders of the class
of ordinary shares under consideration, and filled in the `Profit / (Loss)*` input box
with the undistributed profits. This reminder was triggered by selecting the
`Participating equity instruments` adjustment.
I have excluded any preference dividends declared or paid in respect of previous
periods (to avoid double counting), and filled in the `Dividends for Cumulative
Preference Shares*` input box with the
after-tax effect of any preference dividends. This
reminder was triggered by selecting the `Cumulative preference dividends` adjustment.
I have manually calculated undistributed profits attributable to holders of the class
of ordinary shares under consideration, and filled in the `Profit / (Loss)*` input box
with the undistributed profits. This reminder was triggered by selecting the
`Two-class ordinary shares` adjustment.
I have calculated and entered an
after-tax earnings figure for convertible bonds.
The bond interest expense used for the period (and any other consequential changes in
income or expense) is net of tax. This reminder was
triggered by selecting the `Convertible Bonds` adjustment.
I have looked at the contingency conditions for contingently issuable ordinary
shares. Contingently issuable ordinary shares are included in Basic EPS only once all
necessary conditions are met. Contingently issuable ordinary shares are included in
Diluted EPS based on the conditions existing at the end of the reporting period. This
reminder was triggered by selecting the `Contingently Issuable Ordinary Shares`
adjustment.
I have looked at the contingency conditions for contingently issuable potential
ordinary shares. Contingently issuable potential ordinary shares are included in
Diluted EPS based on the conditions existing at the end of the reporting period, and
only to the extent that their effect is dilutive. The reminder was triggered by
selecting the `Contingently Issuable Potential Ordinary Shares` adjustment.
I have manually calculated partly paid shares as a fraction of an ordinary share to
the extent that they are entitled to participate in dividends during the period
relative to a fully paid ordinary share. I have included the manually calculated
partly paid shares as part of `Fully Paid Ordinary Shares Outstanding on First Day of
Reporting Period*` or, if the partly paid shares were issued during the year, partly
paid shares are included as part of `Number of Shares Issued*`. I have only included
partly paid shares in Basic EPS that rank for dividends. This reminder was triggered
by selecting the `Partly paid ordinary shares` adjustment.