Artículo 10. IAS 33 Paragraph 10

Basic earnings per share shall be calculated by dividing profit or loss attributable to ordinary equity holders of the parent entity (the numerator) [ Refer: paragraphs 12⁠–⁠18 , A1 , A13 and A14 ] by the weighted average number of ordinary shares outstanding (the denominator) during the period. [ Refer: paragraphs 19⁠–⁠29 , A2 and A15 ]