Artículo 73C. IAS 33 Paragraph 73C

If, applying paragraph 73B , an entity discloses an additional amount per share, the entity shall: (a) disclose the additional basic and diluted amounts per share with equal prominence. (b) calculate the additional amount per share using the weighted average number of ordinary shares determined in accordance with this Standard. (c) disclose the additional amount per share in the notes. That information cannot be presented in the primary financial statements. (d) disclose the information required by paragraphs 121⁠–⁠125 of IFRS 18 for the numerators that are management-defined performance measures.