Other amounts per share

Learning objectives

• Explain the scope of additional per-share amounts and the impact of IFRS 18 on their numerators.L4

Normative references

• IAS 33 §73Other per-share amounts (current requirement, before IFRS 18: paras. 73 and 73A): when an entity discloses, in addition to basic and diluted earnings per share, per-share amounts based on another reported component of profit, it calculates them using the same weighted average number of ordinary shares, discloses the basic and diluted amounts in the notes with equal prominence, states the basis of the numerator (including whether before or after tax) and provides a reconciliation when the component is not a reported line item. Future requirement (IFRS 18 consequential amendments, 1 January 2027, earlier application permitted together with IFRS 18): paras. 73 and 73A are deleted and replaced by paras. 73B and 73C (additional amounts only in the notes, numerator limited to a total or subtotal identified by IFRS 18 or a management-defined performance measure, same weighted average number of shares, equal prominence; for a management-defined performance measure, the disclosures required by IFRS 18, paras. 121 to 125).

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• When an entity discloses, in addition to basic and diluted earnings per share, per-share amounts based on another reported component of profit, IAS 33 also applies to those amounts.L4