Question 11 Under IAS 33, entities are required to disclose which of the following? The full calculations used in determining the retrospective proportionate adjustment when there is a share issue that does NOT change resources for all period(s) which diluted or basic earnings per share in presented The full mathematical calculations used in determining weighted average number of shares for all periods for which basic earnings per share is presented Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented The full mathematical calculations used in determining diluted earnings per share for all periods for which diluted earnings per share is presented