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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)