As per AS 20 an enterprise should present/disclose the following: (a) the amounts used as the numerators in calculating basic and diluted earnings…

As per AS 20 an enterprise should present/disclose the following: (a) the amounts used as the numerators in calculating basic and diluted earnings per share, and a reconciliation of those amounts to the net profit or loss for the period. (b) the weighted average number of equity shares used as the denominator in calculating basic and diluted earnings per share, and a reconciliation of these denominators to each other. (c) basic and diluted earnings per share, even if the amounts disclosed are negative (a loss per share). (d) the nominal value of shares along with the earnings per share figures.