Mfrs

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MFRS 133

Malaysian Financial Reporting Standard 133

Earnings per Share
This version includes amendments resulting from MFRSs with effective dates no later than 1 January 2012.

Amendments with an effective date later than 1 January 2012
MFRS 133 has been amended by:
 MFRS 10 Consolidated Financial Statements*
 MFRS 11 Joint Arrangements*
 MFRS 13 Fair Value Measurement*
 Presentation of Items of Other Comprehensive Income (Amendments to MFRS 101)†
As those amendments have an effective date after 1 January 2012 they are not included in this edition.
*


effective date 1 January 2013 effective date 1 July 2012

907

MFRS 133

CONTENTS paragraphs Preface
INTRODUCTION

IN1–IN3

MALAYSIAN FINANCIAL REPORTING STANDARD 133
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 options

63

RETROSPECTIVE ADJUSTMENTS

64–65

PRESENTATION

66–69

DISCLOSURE

70–73A

EFFECTIVE DATE

74–74A

WITHDRAWAL OF OTHER PRONOUNCEMENTS
APPENDIX
A

908

Application guidance

©

IFRS Foundation

75–76

MFRS 133

Malaysian Financial Reporting Standard 133 Earnings per Share (MFRS 133) is set out in paragraphs 1–76 and Appendix A. All the paragraphs have equal authority.
MFRS 133 should be read in the context of its objective and the Basis for
Conclusions, the Foreword to Financial Reporting Standards and the Conceptual
Framework for…...

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