Artículo 73B. IAS 33 Paragraph 73B

In addition to presenting basic and diluted earnings per share required by this Standard, an entity is permitted to disclose in the notes additional amounts per share using a measure of performance as a numerator different from that required by paragraphs 12⁠–⁠18 and 33⁠–⁠35 . However, such numerator(s) shall be the amount(s) attributable to ordinary equity holders of the parent entity of: (a) a total or subtotal in paragraphs 69 , 86 and 118 of IFRS 18 ; or (b) a management-defined performance measure as defined in paragraph 117 of IFRS 18 . [ Refer: Basis for Conclusions paragraphs BC16⁠–⁠BC18 ]