HKAS
HKAS 33
Issued March 2004Revised March 2010
Hong Kong Accounting Standard 33
Earnings per Share
HKAS 33
COPYRIGHT
© Copyright 2012 Hong Kong Institute of Certified Public Accountants
This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material.
Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong
Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East,
Wanchai, Hong Kong.
All rights in this material outside of Hong Kong are reserved by IFRS Foundation.
Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the IFRS Foundation at www.ifrs.org.
Further details of the copyright notice form ifrs foundation is available at http://app1.hkicpa.org.hk/ebook/copyright-notice.pdf © Copyright
2
HKAS 33 (March 2004March 2010)
CONTENTS paragraphs INTRODUCTION
IN1-IN3
HONG KONG ACCOUNTING STANDARD 33
EARNINGS PER SHARE
OBJECTIVE
1
SCOPE
2-4A
DEFINITIONS
5-8
MEASUREMENT
9-63
Basic Earnings per Share
9-29
Earnings
12-18
Shares
19-29
Diluted Earnings per Share
30-63
Earnings
33-35
Shares
36-40
Dilutive Potential Ordinary Shares
41-63
Options, warrants and their equivalents
45-48
Convertible instruments
49-51
Contingently issuable shares
52-57
Contracts that may be settled in ordinary shares or cash
58-61
Purchased options
62
Written put
Issued March 2004Revised March 2010
Hong Kong Accounting Standard 33
Earnings per Share
HKAS 33
COPYRIGHT
© Copyright 2012 Hong Kong Institute of Certified Public Accountants
This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material.
Reproduction within Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong
Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East,
Wanchai, Hong Kong.
All rights in this material outside of Hong Kong are reserved by IFRS Foundation.
Reproduction of Hong Kong Financial Reporting Standards outside of Hong Kong in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.
Further information and requests for authorisation to reproduce for commercial purposes outside Hong Kong should be addressed to the IFRS Foundation at www.ifrs.org.
Further details of the copyright notice form ifrs foundation is available at http://app1.hkicpa.org.hk/ebook/copyright-notice.pdf © Copyright
2
HKAS 33 (March 2004March 2010)
CONTENTS paragraphs INTRODUCTION
IN1-IN3
HONG KONG ACCOUNTING STANDARD 33
EARNINGS PER SHARE
OBJECTIVE
1
SCOPE
2-4A
DEFINITIONS
5-8
MEASUREMENT
9-63
Basic Earnings per Share
9-29
Earnings
12-18
Shares
19-29
Diluted Earnings per Share
30-63
Earnings
33-35
Shares
36-40
Dilutive Potential Ordinary Shares
41-63
Options, warrants and their equivalents
45-48
Convertible instruments
49-51
Contingently issuable shares
52-57
Contracts that may be settled in ordinary shares or cash
58-61
Purchased options
62
Written put