... 5,000,000 3 ,333 ,333 Issue of ordinary shares on 1March 200,0001 March–31 March 5,200,000 1, 733, 333 Weighted-average shares 5,066,666Basic EPS CU0.98(a) 800,000 shares × CU0.05continued IAS 33 IE1628© ... interest expense.Tax rate 40% IAS 33 BC© IASCF 1613Basis for Conclusions on IAS 33 Earnings per ShareThis Basis for Conclusions accompanies, but is not part of, IAS 33. IntroductionBC1 This ... by IAS 32.First quarter CU49Second quarter CU60Third quarter CU67Fourth quarter CU67 IAS 33 1590© IASCFIntroductionIN1 International Accounting Standard 33 Earnings per Share (IAS 33) ...