1.In calculating earnings per share, as per AASB 133 Earnings per Share options issued by the entity are assumed exercised at the beginning of the period or, if later, the date of issue of the option.
2.AASB 133 Earnings per Share requires entities to reflect in the diluted earnings per share all outstanding convertible instruments.
3.AASB 133 Earnings per Share does not require entities to restate diluted earnings per share of any prior period presented for changes in the assumptions used in earnings per share calculations or for the conversion of potential ordinary shares into ordinary shares.
4.AASB 133 Earnings per Share does not require an entity to restate diluted earnings per share of any prior period presented in a case of a stock split.
5.To maximise dilution of basic EPS, dilutive potential ordinary shares with the highest ‘earnings per incremental share’ are included in the diluted earnings per share calculation before those with a lower ‘earnings per incremental share’.
6.In ranking dilutive potential ordinary shares, options and warrants are generally included first because they do not affect the numerator of the calculation.
7.AASB 133 requires disclosure of diluted EPS even when these numbers are equal.
8.Under AASB 133 an entity is not required to disclose earnings per share where a loss has been made for the period.
9.In the situation that a parent entity is presenting its own accounts and consolidated accounts in the annual report, AASB 133 requires earnings per share to be presented in accordance with its requirements for both the parent entity accounts and the consolidated financial statements.
10.The requirement to apply AASB 133’s definition of earnings and its definition of the number of shares means that the earnings per share figures for companies can be easily compared as they are not subject to the professional judgment involved in other areas of accounting.
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