Artículo 48. IAS 33 Paragraph 48

Employee share options with fixed or determinable terms and non‑vested ordinary shares are treated as options in the calculation of diluted earnings per share, even though they may be contingent on vesting. They are treated as outstanding on the grant date. Performance‑based employee share options are treated as contingently issuable shares [ Refer: paragraphs 52⁠–⁠57 ] because their issue is contingent upon satisfying specified conditions in addition to the passage of time.