Artículo 34. IAS 33 Paragraph 34

After the potential ordinary shares are converted into ordinary shares , the items identified in paragraph 33(a)⁠–⁠(c) no longer arise. Instead, the new ordinary shares are entitled to participate in profit or loss attributable to ordinary equity holders of the parent entity. Therefore, profit or loss attributable to ordinary equity holders of the parent entity calculated in accordance with paragraph 12 is adjusted for the items identified in paragraph 33(a)⁠–⁠(c) and any related taxes. The expenses associated with potential ordinary shares include transaction costs and discounts accounted for in accordance with the effective interest method (see IFRS 9 ) [ Refer: IFRS 9 Appendix A and paragraphs 5.4.1, 5.4.2 and B5.4.1⁠–⁠B5.4.7 ] . [ Refer: Illustrative Examples, examples 6 and 12 ]