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12 | Przykładowe sprawozdanie finansowe

Exp!anatory nota

necessary. but should be presented in th statement of comprehensive income. Th IFRS (5.3.370.55).

Basic and diluted eamings per share are presented even if the amounts are negative (a lo share). Diluted eamings per share also is presented even if it equals basie eamings per sf and this may be accomplished by the presentation of basie and diluted eamings per share one linę item. This issue is diseussed in our publioation Insights into IFRS (5.3.370.50).