Artículo 13. IAS 33 Paragraph 13

All items of income and expense attributable to ordinary equity holders of the parent entity that are recognised in a period, including tax expense and dividends on preference shares classified as liabilities are included in the determination of profit or loss for the period attributable to ordinary equity holders of the parent entity (see IFRS 18 ). [ Refer: IFRS 18 paragraphs 46 and B86 ]