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What is Potential Ordinary Shares Explained about?
This document defines key terms related to earnings per share calculations under IAS 33, including ordinary shares, potential ordinary shares, dilution, and anti-dilution. It provides examples of potential ordinary shares and explains how basic EPS is calculated by dividing profit by the weighted average number of ordinary shares. Diluted EPS further adjusts both earnings and shares for the effects of dilutive options and other dilutive potential ordinary shares.
- Author
- Babu babu
- Language
- EN