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Commission Regulation (EC) No 1126/2008Show full title
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)
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- Regulations originating from the EU
- 2008 No. 1126
- ANNEX
- INTERNATIONAL ACCOUNTING STANDARD 33
- Appendix A
- AVERAGE MARKET PRICE OF...
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- Revised 13/10/20208.24 MB
- Revised 01/01/20208.14 MB
- Revised 01/01/20197.03 MB
- Revised 01/01/20186.47 MB
- Revised 01/01/20175.88 MB
- Revised 01/01/20165.81 MB
- Revised 12/01/20155.37 MB
- Revised 17/06/20145.30 MB
- Revised 01/01/20145.33 MB
- Revised 31/03/20134.72 MB
- Revised 01/01/20134.97 MB
- Revised 09/06/20124.38 MB
- Revised 26/11/20114.34 MB
- Revised 22/02/20114.30 MB
- Revised 27/07/20104.76 MB
- Revised 04/07/20104.31 MB
- Revised 27/03/20102.51 MB
- Revised 27/12/20092.49 MB
- Revised 04/12/20092.49 MB
- Revised 21/12/20082.15 MB
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Changes over time for: AVERAGE MARKET PRICE OF ORDINARY SHARES
Version Superseded: 31/12/2020
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AVERAGE MARKET PRICE OF ORDINARY SHARESU.K.
A4For the purpose of calculating diluted earnings per share, the average market price of ordinary shares assumed to be issued is calculated on the basis of the average market price of the ordinary shares during the period. Theoretically, every market transaction for an entity's ordinary shares could be included in the determination of the average market price. As a practical matter, however, a simple average of weekly or monthly prices is usually adequate.U.K.
A5Generally, closing market prices are adequate for calculating the average market price. When prices fluctuate widely, however, an average of the high and low prices usually produces a more representative price. The method used to calculate the average market price is used consistently unless it is no longer representative because of changed conditions. For example, an entity that uses closing market prices to calculate the average market price for several years of relatively stable prices might change to an average of high and low prices if prices start fluctuating greatly and the closing market prices no longer produce a representative average price.U.K.
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