Artículo 12. IAS 33 Paragraph 12

For the purpose of calculating basic earnings per share, the amounts attributable to ordinary equity holders of the parent entity in respect of: (a) profit or loss from continuing operations attributable to the parent entity; and (b) profit or loss attributable to the parent entity [ Refer: paragraph A1 ] shall be the amounts in (a) and (b) adjusted for the after‑tax amounts of preference dividends, differences arising on the settlement of preference shares, and other similar effects of preference shares classified as equity. [ Refer: Illustrative Examples, examples 1 and 12 ]