Basic EPS Including Extraordinary Items (SF.IS.BEPSInclExtraordinaryItems) refers to the bottom-line earnings per share which is available to common stockholders, including the effects of extraordinary items- adjusted by minority interest, equity in affiliates, the U.S. GAAP adjustment, preferred distributions and all other adjustments being done to earnings per share.
Basic EPS Including Extraordinary Items (SF.IS.BEPSInclExtraordinaryItems) is calculated as below:
Income Available to Common Stocks Incl. Extraordinary Items (SF.IS.IncomeAvailableToComInclExtraorinatyItems) divided by Basic Weighted Average Shares (SF.IS.BasicWeightedAvgShrs).
Basic EPS including Extraordinary items (SF.IS.BEPSInclExtraordinaryItems) is presented in both standardized as well as in “as reported” view..