For the year ended 30/06/2019, ABC Company had 40,000 fully paid ordinary shares of TK. 10 each. The following issues and purchases were subsequently made during the year: 10,000 fully paid ordinary shares issued on 01/08/2018 at the prevailing market price; The company had TK. 2,000,000 12% convertible bond. Each TK. 1,000 bond is convertible into 50 shares of ordinary shares. Assume the corporate tax rate as 25% on net income. The reported net profits of the company were TK. 320,000. Reauirement: Compute the Requirement: Compute the Basic and Diluted Earnings Per Share (EPS) for the year ended on 30/06/2019 as per the International Accounting Standard (IAS) # 33