Artículo 58. IAS 33 Paragraph 58

When an entity has issued a contract that may be settled in ordinary shares or cash at the entity’s option, the entity shall presume that the contract will be settled in ordinary shares, and the resulting potential ordinary shares shall be included in diluted earnings per share if the effect is dilutive. [ Refer: Basis for Conclusions paragraphs BC7⁠–⁠BC9 Illustrative Examples, example 8 ]