B COMMUNICATIONS LTD | CIK:0001402606 | 3

  • Filed: 5/15/2018
  • Entity registrant name: B COMMUNICATIONS LTD (CIK: 0001402606)
  • Generator: Ez-XBRL
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1402606/000121390018006381/0001213900-18-006381-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1402606/000121390018006381/bcom-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001402606
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  • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

    R.Earnings per share

     

    The Group presents basic and diluted earnings per share (EPS) data for its ordinary shares. Basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted average number of ordinary shares outstanding during the year. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares, which comprise warrants and share options granted to employees.