Artículo 42. IAS 33 Paragraph 42

An entity uses profit or loss from continuing operations attributable to the parent entity as the control number to establish whether potential ordinary shares are dilutive or antidilutive. Profit or loss from continuing operations attributable to the parent entity is adjusted in accordance with paragraph 12 and excludes items relating to discontinued operations. [ Refer: IFRS 5 paragraph 33(a) ] [ Refer: paragraph A3 Illustrative Examples, examples 7 , 9 and 12 ]