CERTYNEX IFRS ACADEMY

After applying IFRS 18, Sirona SA wishes to disclose, in addition to earnings per share, an additional per-share amount (case fact). Which numerator does IAS 33, as amended by IFRS 18, permit for this amount?

Any amount chosen by management, even if it derives neither from a total or subtotal specified by IFRS 18 nor from a management-defined performance measure.

An amount attributable to ordinary equity holders of the parent, derived from a total or subtotal specified by IFRS 18 or from a management-defined performance measure.

Only total profit or loss, no other numerator being permitted.

An amount attributable to all shareholders, including non-controlling interests, presented in the statement of profit or loss.