Diluted earnings per share shall be calculated :

(A) by dividing profit or loss attributable to ordinary equity holders of the entity (numerator) by the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares (denominator) during the period

(B) by dividing profit or loss attributable to ordinary equity holders of the entity (numerator) by the average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares (denominator) during the period

(C) by dividing profit or loss attributable to ordinary equity holders of the entity (numerator) by the weighted average number of ordinary shares outstanding (denominator) during the period

(D) by dividing profit or loss attributable to ordinary equity holders of the entity (numerator) by the average number of ordinary shares outstanding (denominator) during the period