Artículo 33. IAS 33 Paragraph 33

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, as calculated in accordance with paragraph 12 , [ Refer: paragraphs 12⁠–⁠18 , A1 , A13 and A14 ] by the after‑tax effect of: (a) any dividends or other items related to dilutive potential ordinary shares deducted in arriving at profit or loss attributable to ordinary equity holders of the parent entity as calculated in accordance with paragraph 12 ; (b) any interest recognised in the period related to dilutive potential ordinary shares; and (c) any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares. [ Refer: Illustrative Examples, examples 6 , 8 , 9 and 12 ]