In Calculating Basis Earning Per Share, the Amount of Earnings

In calculating basis earning per share, the amount of earnings on which it is based is:

A) period net profit or loss adjusted for extraordinary items
B) profit or loss attributable to ordinary shareholders (excludes non-controlling interest) plus adjustments for preference share dividends
C) profit or loss attributable to ordinary shareholders (excludes non-controlling interest)
D) profit or loss attributable to all ordinary shareholders