ACCA FR Syllabus B. Accounting For Transactions In Financial Statements - IAS 33 EPS - earnings figure - Notes ^{6 / 12}

less preference dividends

*Be careful of the type of preference share though...

Redeemable preference shares

These are actually liabilities and their finance charge isn’t a dividend in the accounts but interest.

• Do not adjust for these dividends.

Irredeemable preference shares

These are equity and the finance charge is dividends

• Do adjust for these dividends