When calculating basic earnings per share (BEPS) under IAS 33, there are several factors that need to be considered. Here are some key factors to consider when calculating BEPS:

1. Net profit or loss: The amount of net profit or loss that is attributable to ordinary shareholders needs to be determined. This figure is typically reported in the income statement of a company's financial statements.
2. Ordinary shares outstanding: The number of ordinary shares outstanding during the period needs to be determined. This figure is typically reported in the notes to the financial statements.
3. Weighting of shares outstanding: The number of shares outstanding during the period needs to be weighted according to the time period that they were outstanding. This is calculated as the weighted average number of shares outstanding during the period.
4. Changes in the number of shares outstanding: Any changes in the number of shares outstanding during the period due to events such as share issuances or share buybacks need to be accounted for.
5. Preferred dividends: Any dividends that are payable on preferred shares or other non-equity instruments need to be deducted from the net profit before calculating BEPS.
6. Changes in accounting policies: Any changes in accounting policies that may impact the calculation of BEPS need to be considered.
7. Extraordinary items: Any extraordinary items, such as gains or losses from discontinued operations or extraordinary events, need to be excluded from the calculation of BEPS.

Overall, when calculating BEPS, it is important to consider all of the relevant factors and to ensure that the calculation is accurate, consistent, and in compliance with IAS 33.

ALSO,

When calculating the weighted number of shares, following must be considered:

a. The weighted number of shares comprises the weighted average number of shares outstanding during the period (that is, the number of ordinary shares outstanding at the beginning of the period, adjusted by those bought back or issued during the period multiplied by a time-weighting factor).

b. Contingency issuable shares are included in the computation of basic earnings per share, only from the date when all necessary conditions have been satisfied.

c. The number of shares for current and all previous periods presented should be adjusted for changes in shares without a corresponding change in resources (for example, bonus issue, and share split).

d. The number of ordinary shares should be adjusted for all periods prior to a rights issue (which includes a bonus element), multiplied by the following factor:

1. Fair value per share immediately prior to the exercise of rights

2. Theoretical ex-rights fair value per share