IAS-33 – Earnings Per Share :

It is applicable only to public companies. An entity shall calculate basic earnings per share for profit or loss attributable to ordinary equity holders. Basic earning per share shall be calculated by dividing profit or loss attributable to ordinary equity holders by the weighted average number of ordinary shares. An entity shall calculate diluted earnings per share amounts for profit or loss attributable to ordinary equity holders of the parent entity and, if presented, profit or loss from continuing operations attributable to those equity holders. For the purpose of calculating diluted earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent equity, and the weighted average number of shares outstanding, for the effects of all dilutive potential ordinary shares. Potential ordinary shares shall be treated as dilutive when, and only when, their conversion to ordinary shares would decrease earnings per share or increase loss per share from continuing operations.

An entity shall present on the face of the income statement basic and diluted earnings per share profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity for the period for each class of ordinary shares that has a different right to share in profit for the period.