Artículo 31. IAS 33 Paragraph 31

For the purpose of calculating diluted earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent entity, [ Refer: paragraphs 12⁠–⁠18 , A1 , A13 and A14 ] and the weighted average number of shares outstanding, [ Refer: paragraphs 19⁠–⁠29 , A2 and A15 ] for the effects of all dilutive potential ordinary shares . [ Refer: Illustrative Examples, examples 8 , 9 and 12 ]