Artículo 66. IAS 33 Paragraph 66

An entity shall present in the statement of comprehensive income basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit or loss attributable to the ordinary equity holders of the parent entity for the period for each class of ordinary shares [ Refer: paragraph 6 ] that has a different right to share in profit for the period. An entity shall present basic and diluted earnings per share with equal prominence for all periods presented. [ Refer: Illustrative Examples, example 12 ]