AASB 133 Requires Partly Paid Ordinary Shares to Be Accounted

AASB 133 requires partly paid ordinary shares to be accounted for in the calculation of earnings per share by:

A) including in the number of ordinary shares the partly paid ordinary share equivalents weighted by the proportion of the total issue value of the share that was paid up at the end of the reporting period.
B) including in the number of ordinary shares the partly paid ordinary share equivalents calculated as a proportionate weighted average of the total market capitalisation of the fully paid-up shares defined as ordinary according to AASB 133.
C) including in the number of ordinary shares the ordinary share equivalents represented by the proportionate rights of partly paid shares to participate in dividends, weighted by the proportion of the total number of days in the period that the partly paid shares were entitled to those rights.
D) excluding them from the calculation completely.