BRAZILIAN ELECTRIC POWER CO | CIK:0001439124 | 3

  • Filed: 4/30/2018
  • Entity registrant name: BRAZILIAN ELECTRIC POWER CO (CIK: 0001439124)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1439124/000110465918028682/0001104659-18-028682-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1439124/000110465918028682/ebr-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001439124
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  • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

     

    3.28. Basic and diluted earnings

     

    Basic earnings per share are calculated by dividing the income attributable to shareholders of the Company by the weighted average number of outstanding shares (total shares less the treasury shares). Diluted earnings per share are calculated by adjusting the weighted average number of shares outstanding to assume conversion of all diluted potential shares, in accordance with IAS 33.