Example – Weighted average number of shares

This example (Example 2 from the illustrative examples appended to IAS 33) shows the calculation of the weighted average number of ordinary shares.

Shares issued

Treasury shares

Shares outstanding

1 January 20X1

Balance at beginning of year

2,000

300

1,700

31 May 20X1

Issue of new shares for cash

800

2,500

1 December 20X1

Purchase of treasury shares for cash

250

2,500

31 December 20X1

Balance at end of year

2,800

550

2,250

Computation of weighted average:

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.