Artículo 32. IAS 33 Paragraph 32

The objective of diluted earnings per share is consistent with that of basic earnings per share—to provide a measure of the interest of each ordinary share in the performance of an entity—while giving effect to all dilutive potential ordinary shares outstanding during the period. As a result: (a) profit or loss attributable to ordinary equity holders of the parent entity [ Refer: paragraphs 12⁠–⁠18 , A1 , A13 and A14 ] is increased by the after‑tax amount of dividends and interest recognised in the period in respect of the dilutive potential ordinary shares and is adjusted for any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares; and (b) the weighted average number of ordinary shares outstanding [ Refer: paragraphs 19⁠–⁠29 , A2 and A15 ] is increased by the weighted average number of additional ordinary shares that would have been outstanding assuming the conversion of all dilutive potential ordinary shares. [ Refer: Illustrative Examples, examples 8 , 9 and 12 ]