Artículo 14. IAS 33 Paragraph 14

The after‑tax amount of preference dividends that is deducted from profit or loss is: (a) the after‑tax amount of any preference dividends on non‑cumulative preference shares declared in respect of the period; and (b) the after‑tax amount of the preference dividends for cumulative preference shares required for the period, whether or not the dividends have been declared. The amount of preference dividends for the period does not include the amount of any preference dividends for cumulative preference shares paid or declared during the current period in respect of previous periods.