75This Standard supersedes IAS 33 Earnings Per Share (issued in 1997).

75 This Standard supersedes IAS 33 Earnings Per Share (issued in 1997). 76 This Standard supersedes SIC-24 Earnings Per Share—Financial Instruments and Other Contracts that May Be Settled in Shares. --- [\[1\]](#_ftnref1) In this guidance, monetary amounts are denominated in ‘currency units (CU)’. [\[2\]](#_ftnref2) This example does not illustrate the classification of the components of convertible financial instruments as liabilities and equity or the classification of related interest and dividends as expenses and equity as required by AASB 132. [\[3\]](#_ftnref3) This example does not illustrate the classification of the components of convertible financial instruments as liabilities and equity or the classification of related interest and dividends as expenses and equity as required by AASB 132. [\[4\]](#_ftnref4) This example does not illustrate the classification of the components of convertible financial instruments as liabilities and equity or the classification of related interest and dividends as expenses and equity as required by AASB 132. [\[5\]](#_ftnref5) This example does not illustrate the classification of the components of convertible financial instruments as liabilities and equity or the classification of related interest and dividends as expenses and equity as required by AASB 132. [\[6\]](#_ftnref6) This example does not illustrate the classification of the components of convertible financial instruments as liabilities and equity or the classification of related interest and dividends as expenses and equity as required by AASB 132.