Earnings per share is the relationship of the profit after tax attributable to each share in issue. FRS3 EPS is the unadjusted or 'as reported' EPS which all companies are required to publish by financial reporting standards. FRS3 EPS (p)= FRS3 earnings/weighted average shares in issue.
Where:
FRS3 earnings = unadjusted profits after tax - unadjusted minority interest - unadjusted preference dividends.
