Artículo 43. IAS 33 Paragraph 43

Potential ordinary shares are antidilutive when their conversion to ordinary shares would increase earnings per share or decrease loss per share from continuing operations. The calculation of diluted earnings per share does not assume conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on earnings per share. [ Refer: paragraph A3 Illustrative Examples, examples 7 , 9 and 12 ]