EMBRAER S.A. | CIK:0001355444 | 3

  • Filed: 3/23/2018
  • Entity registrant name: EMBRAER S.A. (CIK: 0001355444)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/0001193125-18-092436-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1355444/000119312518092436/erj-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001355444
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  • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

      2.2.29 Earnings per share

    Basic earnings per common share are computed by dividing net income attributable to Embraer shareholders by the weighted average number of common shares outstanding during the period.

    Diluted earnings per share are computed by adjusting the number of shares outstanding to include the number of additional shares that would have been outstanding had the potentially dilutive shares attributable to stock options been put into circulation during the respective periods.