Here are some technical points related to IAS 33 - Earnings per Share that may be relevant for exams:

1. Earnings per share (EPS) is calculated as net profit or loss for the period attributable to ordinary equity holders of the parent, divided by the weighted average number of ordinary shares outstanding during the period.
2. Diluted EPS takes into account the potential dilution of EPS that may occur from convertible securities, options, or warrants. The diluted EPS calculation assumes that all potentially dilutive securities have been converted or exercised.
3. The treasury stock method is used to calculate the dilutive effect of options and warrants. Under this method, the proceeds from the exercise of options or warrants are assumed to be used to buy back outstanding shares at the average market price during the period.
4. Convertible securities and options are considered dilutive if their conversion or exercise price is less than the average market price of the ordinary shares during the period.
5. If a company has issued preference shares that are redeemable or convertible into ordinary shares, the preference dividend paid or payable in the period is deducted from net profit or loss for the purpose of calculating EPS.
6. In calculating EPS, the weighted average number of shares outstanding during the period is adjusted for any changes in the number of shares outstanding due to share issues, buybacks, or conversions.
7. Non-controlling interests are treated as a deduction from profit or loss in the EPS calculation.
8. In a group of companies, the earnings and number of shares of subsidiaries are included in the EPS calculation only to the extent of the parent's ownership interest in those subsidiaries.
9. If a company has issued options or warrants that vest based on a market condition, such as a certain share price or market index level, the impact of these securities on EPS is recognized only if the condition is met during the period.
10. If a company has issued securities that have multiple conversion or exercise prices, the dilutive effect of those securities is calculated using the most dilutive conversion or exercise price.
11. If a company has issued securities that can be settled in cash or shares at the option of the holder, the most dilutive settlement method is used in the EPS calculation.
12. If a company has issued cumulative preference shares that have not been declared in the current period, the amount of the dividend is included in the EPS calculation as an adjustment to the numerator.
13. If a company has issued participating preference shares, the dividend paid on those shares is included in the EPS calculation as an adjustment to the numerator.
14. In the EPS calculation, shares that are held by the company as treasury stock are excluded from the denominator.