Artículo 64. IAS 33 Paragraph 64

If the number of ordinary or potential ordinary shares outstanding increases as a result of a capitalisation, bonus issue or share split, or decreases as a result of a reverse share split, the calculation of basic and diluted earnings per share for all periods presented shall be adjusted retrospectively. If these changes occur after the reporting period but before the financial statements are authorised for issue, [ Refer: IAS 10 paragraphs 4⁠–⁠6 ] the per share calculations for those and any prior period financial statements presented shall be based on the new number of shares. The fact that per share calculations reflect such changes in the number of shares shall be disclosed. In addition, basic and diluted earnings per share of all periods presented shall be adjusted for the effects of errors [ Refer: IAS 8 paragraphs 41⁠–⁠48 ] and adjustments resulting from changes in accounting policies accounted for retrospectively [ Refer: IAS 8 paragraphs 19⁠–⁠27 ] .