IFRS PRACTICAL IMPLEMENTATION GUIDE AND WORKBOOK

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Wiley IFRS: Practical Implementation Guide and Workbook

12. Where ordinary shares are issued but not fully paid, then the ordinary shares are treated in the cal– culation of basic EPS (a) In the same way as fully paid ordinary shares. (b) As a fraction of an ordinary share to the ex– tent that they are entitled to participate in dividends. (c) In the same way as warrants or options and are included only in diluted EPS. (d) Are ignored for the purposes of basic and di– luted EPS. Answer: (b)