Earnings Per Share

Non-controlling interest

Preference Share Dividends

Ordinary Share Dividends

Taxation

required for all entities

encouraged for all entities

encouraged for public entities and are required for nonpublic entities

required for public entities and encouraged for non-public entities

Only in the statement of profit or loss and other comprehensive income

Only in the statement of profit or loss

Only in the statement of changes in equity

Only in the notes to financial statements

profit and gross profit

profit and pretax income

profit from continuing operations

discontinued operations and prior period adjustments

ignored for diluted earnings per share

added back to profit for diluted earnings per share

deducted from the profit for diluted earnings per share

none of these

at the start of the period

at the end of the period

the date of the issue of the dilutive shares

at the start of the period, or if later, the date of the issue of the potential shares

share warrants and options

Debt or equity instruments that are convertible into ordinary shares

shares which would be issued upon the satisfaction of certain conditions resulting from contractual arrangements

redeemable preference shares

any change in the number of ordinary shares without a change in resources

any prior year adjustment

any new issue of shares for cash

any convertible instruments settled in cash

EPS for both the current and the previous year are adjusted

EPS for the current year only is adjusted

No adjustment is made to EPS

Only the diluted EPS is adjusted

profit after taxation (including discontinued operations)

Profit from continuing operations

Profit before tax (including discontinued operations)

Retained profit for the year after dividends.