When Calculating Basis Earnings Per Share, Which of the Following

When calculating basis earnings per share, which of the following is incorrect:

A) the denominator is the weighted average number of ordinary shares
B) share splits are assumed to have taken place at the beginning of the first reporting period for which EPS is presented
C) share consolidation are assumed to have taken place on the last day of the reporting period
D) an adjustment is made for partly paid shares