Question 6 When calculating diluted earnings per share, the after-tax effect of which of the following items must adjust the profit or loss attributable to ordinary equity holders of the parent entity? Select all that apply. Any interest recognized during the reporting period relating to dilutive potential ordinary shares Any other changes in income or expense that would result from the conversion of the dilutive potential ordinary shares The theoretical ex-rights fair value per share of any rights issue conducted during the current or preceding reporting period Any dividends or other items related to dilutive potential ordinary shares deducted in arriving at profit or loss attributable to ordinary equity holders of the parent entity