The formula using for calculating diluted earnings per share is:

(A) profit or loss attributable to ordinary equityholders/weighted average number of ordinary shares outstanding

(B) the weighted average number of ordinary shares outstanding/profit or loss attributable to ordinary equity-holders

(C) profit or loss attributable to ordinary equityholders/average number of ordinary shares outstanding

(D) the average number of ordinary shares outstanding/profit or loss attributable to ordinary equityholders