Artículo 15. IAS 33 Paragraph 15

Preference shares that provide for a low initial dividend to compensate an entity for selling the preference shares at a discount, or an above‑market dividend in later periods to compensate investors for purchasing preference shares at a premium, are sometimes referred to as increasing rate preference shares. Any original issue discount or premium on increasing rate preference shares is amortised to retained earnings using the effective interest method [ Refer: IFRS 9 Appendix A (definition of effective interest method) ] and treated as a preference dividend for the purposes of calculating earnings per share. [ Refer: Illustrative Examples, example 1 ]