. An entity has following preference shares in issue at the end of 20X4: 5% redeemable, non-cumulative preference shares: These shares are classified as liabilities. During the year, a dividend was paid on the 5% preference shares - Rs. 100,000 Increasing-rate, cumulative, non-redeemable preference shares issued at a discount in 20x0, with a cumulative dividend rate from 20x5 of 10%: The shares were issued at a discount to compensate the holders, because dividend payments will not commence until 20X5. The accrual for the discount in the current year, calculated using the effective interest method amounted to, say, Rs. 18,000. These shares are classified as equity - Rs. 200,000 8% non-redeemable, non-cumulative preference shares: At the beginning of the year, the entity had Rs. 100,000 8% preference shares outstanding but, at 30 June 20X4, it repurchased Rs. 50,000 of these at a discount of Rs. 1,000 - Rs. 50,000. 7% cumulative, convertible preference shares (converted in the year): These shares were classified as equity, until their conversion into ordinary shares at the beginning of the year. No dividend was accrued in respect of the year, although the previous year's dividend was paid immediately prior to conversion. To induce conversion, the terms of conversion of the 7% convertible preference shares were also amended, and the revised terms entitled the preference shareholders to an additional 100 ordinary shares on conversion with a fair value of Rs. 300 Nil. The profit attributable to ordinary equity holders for the year 2074 is Rs. 150,000. Determine the adjustments for the purpose of calculating EPS