Chapter 35
Earnings per share
2 Objective and scope of IAS 33
4 Changes in outstanding ordinary shares
4.1 Weighted average number of shares
4.2 Purchase and redemption of own shares
4.3 Changes in ordinary shares without corresponding changes in resources
4.3.1 Capitalisation, bonus issue, share split and share consolidation
4.3.1.A Capitalisation, bonus issues and share splits
4.3.2 Share consolidation with a special dividend
4.3.5 Put warrants priced above market value
4.4 Options exercised during the year
4.5 Post balance sheet changes in capital
4.6 Issue to acquire another business
4.6.3 Establishment of a new parent undertaking
4.7 Adjustments to EPS in historical summaries
5 Matters affecting the numerator
5.4 Participating equity instruments and two class shares
6.2 Calculation of diluted EPS
6.2.2 Diluted number of shares
6.3 Dilutive potential ordinary shares
6.3.1 Dilution judged by effect on profits from continuing operations
6.3.2 Dilution judged by the cumulative impact of potential shares
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