Translation of "Statement earnings and deductions " (English → French) :

If an entity presents items of profit or loss in a separate statement as described in paragraph 10A of IAS 1 Presentation of Financial Statements (as amended in 2011), it presents earnings per share only in that separate statement.

In the statement that presents the components of profit or loss for an interim period, an entity shall present basic and diluted earnings per share for that period when the entity is within the scope of IAS 33 Earnings per Share (1).

If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1 Presentation of Financial Statements (as revised in 2007), it presents earnings per share only in that separate statement’.

If an entity presents the components of profit or loss in a separate income statement as described in paragraph 81 of IAS 1 (as revised in 2007), it presents basic and diluted earnings per share, as required in paragraphs 66 and 67, in that separate statement.

54. Calls on the Commission to promote the establishment in the tax systems of each Member State of a ‘Give As You Earn’ scheme, which would enable EU taxpayers to make voluntary, tax-deductible contributions for charitable causes, a minimum amount of which would be paid into a special development fund;

26. Takes note of the mandate by the Ecofin Council to the Commission to seek out alternative sources for development financing and draws attention to the need for a more extensive debate (particularly at multilateral level) and for more thorough analysis regarding the suitability and the feasibility of the various existing proposals for alternative funding instruments, some of which have been analysed in Commission Communication COM(2002) 81 final; suggests in this context that initiatives such as a global tax on fossil fuels (which would have the dual objectives of reducing carbon emissions and raising necessary funds for development) ...[+++] be considered as the possible basis for an EU initiative on this subject to be presented at the Johannesburg Summit; calls on the Commission in the context of the requested analysis to consider the merits of instituting within the EU a "Give As You Earn (GAYE)" scheme by which each Member State would make provision in their income tax systems for taxpayers to make voluntary, tax deductible, contributions for charitable causes, a minimum amount of which (e.g. EUR 10 per taxpayer) would be paid into a special fund devoted exclusively to relieve poverty in the world's poorest countries (the so-called "Sachs tax");