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Basic and fully-diluted earnings per share under IFRS must be shown for:
Continental Shelves
The underwater landmasses that extend around the continents, typically extending from the shore to a drop-off point known as the shelf break.
Abyssal Plains
Large, flat areas of the ocean floor that are among the deepest, most remote parts of the Earth's surface.
Abyssal Plains
Deep, flat or gently sloping areas of the ocean floor, situated between the continental margins and mid-ocean ridges, covered by sediment.
Ocean Floor
The bottom surface of the ocean, consisting of various features such as plains, trenches, and ridges.
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