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IFRS Disclosure Guide
◄ 49. Notes - Insurance contracts (IFRS 17) | Contents | 51. Notes - Effects of changes in foreign exchange rates ►
50. Notes - Earnings per share
Disclosure of earnings per share
| Year 2026 | |
|---|---|
| Earnings per share | |
| Earnings per share | |
| Classes of ordinary shares | |
| Classes of ordinary shares | other |
| Basic earnings per share | |
| Basic earnings (loss) per share from continuing operations | perShare |
| Basic earnings (loss) per share from discontinued operations | perShare |
| Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare |
| Diluted earnings (loss) per share from continuing operations | perShare |
| Diluted earnings (loss) per share from discontinued operations | perShare |
| Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare |
| Profit (loss), attributable to ordinary equity holders of parent entity | |
| Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share | |
| Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share{"ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0"}real[] | ∑ |
| Profit (loss) from continuing operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | |
| Profit (loss) from discontinued operations attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share | |
| {"ProfitLossFromContinuingOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToOrdinaryEquityHoldersOfParentEntityIncludingDilutiveEffects":"1.0"}real[] | ∑ |
| Weighted average ordinary shares used in calculating basic and diluted earnings per share | |
| Weighted average number of ordinary shares used in calculating basic earnings per share | shares |
| Dilutive effect of convertible instruments on weighted average number of ordinary shares | shares |
| Dilutive effect of share options on weighted average number of ordinary shares | shares |
| shares | |
| Dilutive effect of restricted share units on weighted average number of ordinary shares | shares |
| Dilutive effect of warrants on weighted average number of ordinary shares | shares |
| Dilutive effect of other instruments on weighted average number of ordinary shares | shares |
| Total dilutive effect of all instruments on weighted average number of ordinary shares{"DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real[] | ∑shares |
| {"WeightedAverageShares":"1.0","DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real["DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares"] | ∑shares |
| Year 2026 | |
|---|---|
| Increase (decrease) in number of ordinary shares issued | shares |
| Year 2026 | |
|---|---|
| Profit (loss), attributable to owners of parent | |
| Adjustments to reconcile profit (loss) to numerator used in calculating basic earnings per share | |
| Adjustment to profit (loss) for preference share dividends | |
| Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | |
| Adjustments to reconcile profit (loss) attributable to owners of parent to numerator used in calculating basic earnings per share{"AdjustmentToProfitLossForPreferenceShareDividends":"1.0","ProfitLossAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0","AdjustmentsToProfitLossForInterestAndDividendsOnEquityInstrumentsOtherThanPreferenceSharesAndParticipatingEquityInstruments":"1.0"}real[] | ∑ |
| Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating basic earnings per share{"ProfitLossAttributableToOwnersOfParent":"1.0","AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare":"-1.0"}real["AdjustmentsToReconcileProfitLossAttributableToOwnersOfParentToNumeratorUsedInCalculatingBasicEarningsPerShare"] | ∑ |
| Increase (decrease) to profit (loss) to reflect dilutive effect resulting from assumed conversion of potential ordinary shares | |
| Profit (loss), attributable to ordinary equity holders of parent entity, used in calculating diluted earnings per share{"ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity":"1.0","IncreaseDecreaseToProfitLossToReflectDilutiveEffectResultingFromAssumedConversionOfPotentialOrdinaryShares":"1.0"}real["ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntity"] | ∑ |
| Year 2026 | |
|---|---|
| Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share | |
| Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share | |
| Types of antidilutive instruments | |
| Types of antidilutive instruments | other |
| other | |
| Share options | other |
| Contingently issuable shares | other |
| Restricted share units | other |
| Warrants | other |
| other | |
| Disclosure of instruments with potential future dilutive effect not included in calculation of diluted earnings per share | |
| Number of potential ordinary shares that are antidilutive in period presented | shares |
| Number of instruments that are antidilutive in period presented | X.X |
| Year 2026 | |
|---|---|
| Earnings (loss) per instrument, participating equity instruments other than ordinary shares | |
| Basic earnings (loss) per instrument from continuing operations, participating equity instruments other than ordinary shares | perShare |
| Basic earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | perShare |
| Total basic earnings (loss) per instrument, participating equity instruments other than ordinary shares{"BasicEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0","BasicEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0"}real[] | ∑perShare |
| perShare | |
| Diluted earnings (loss) per instrument from discontinued operations, participating equity instruments other than ordinary shares | perShare |
| Total diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares{"DilutedEarningsLossPerInstrumentFromContinuingOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0","DilutedEarningsLossPerInstrumentFromDiscontinuedOperationsParticipatingEquityInstrumentsOtherThanOrdinaryShares":"1.0"}real[] | ∑perShare |
| Profit (loss) attributable to participating equity instruments other than ordinary shares | |
| Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument | |
| Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating basic earnings (loss) per instrument{"ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingBasicEarningsLossPerInstrument":"1.0"}real[] | ∑ |
| Profit (loss) from continuing operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | |
| Profit (loss) from discontinued operations attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument | |
| Profit (loss) attributable to participating equity instruments other than ordinary shares, used in calculating diluted earnings (loss) per instrument{"ProfitLossFromContinuingOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument":"1.0","ProfitLossFromDiscontinuedOperationsAttributableToParticipatingEquityInstrumentsOtherThanOrdinarySharesUsedInCalculatingDilutedEarningsLossPerInstrument":"1.0"}real[] | ∑ |
| Weighted average number of instruments used in calculating basic earnings (loss) per instrument, participating equity instruments other than ordinary shares | shares |
| Weighted average number of instruments used in calculating diluted earnings (loss) per instrument, participating equity instruments other than ordinary shares | shares |
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of depositary receipts | ||
| Disclosure of depositary receipts | ||
| Underlying equity instrument and depositary receipts | ||
| Underlying equity instrument and depositary receipts | other | |
| other | ||
| Classes of ordinary shares | ||
| Classes of ordinary shares | other | |
| Disclosure of depositary receipts | ||
| Number of shares represented by one depositary receipt | pure | |
| Basic earnings (loss) per share from continuing operations | perShare | |
| Basic earnings (loss) per share from discontinued operations | perShare | |
| Total basic earnings (loss) per share{"BasicEarningsLossPerShareFromContinuingOperations":"1.0","BasicEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare | |
| Diluted earnings per share | ||
| perShare | ||
| Diluted earnings (loss) per share from discontinued operations | perShare | |
| Total diluted earnings (loss) per share{"DilutedEarningsLossPerShareFromContinuingOperations":"1.0","DilutedEarningsLossPerShareFromDiscontinuedOperations":"1.0"}real[] | ∑perShare | |
| Weighted average ordinary shares used in calculating basic and diluted earnings per share | ||
| Weighted average number of ordinary shares used in calculating basic earnings per share | shares | |
| shares | ||
| Dilutive effect of share options on weighted average number of ordinary shares | shares | |
| Dilutive effect of contingently issuable shares on weighted average number of ordinary shares | shares | |
| Dilutive effect of restricted share units on weighted average number of ordinary shares | shares | |
| Dilutive effect of warrants on weighted average number of ordinary shares | shares | |
| shares | ||
| Total dilutive effect of all instruments on weighted average number of ordinary shares{"DilutiveEffectOfConvertibleInstrumentsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares":"1.0","DilutiveEffectOfContingentlyIssuableSharesOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfRestrictedShareUnitsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfWarrantsOnWeightedAverageNumberOfOrdinaryShares":"1.0","DilutiveEffectOfOtherInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real[] | ∑shares | |
| Weighted average number of ordinary shares used in calculating diluted earnings per share{"WeightedAverageShares":"1.0","DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares":"1.0"}real["DilutiveEffectOfAllInstrumentsOnWeightedAverageNumberOfOrdinaryShares"] | ∑shares |
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