Motif Bio plc | CIK:0001674657 | 3

  • Filed: 4/10/2018
  • Entity registrant name: Motif Bio plc (CIK: 0001674657)
  • Generator: Merrill
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1674657/000110465918023117/0001104659-18-023117-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1674657/000110465918023117/mtfb-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001674657
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  • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

     

    m.Earnings per share

     

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