The correct answer is: Anti-dilutive potential shares must be included in the calculation of diluted EPS.

EPS need only be disclosed for companies listed on a recognised inventory exchange for any class of equity.

The incorrect statements are:

All companies are required to disclose basic and diluted EPS on the face of the income statement - only publicly traded companies are required to comply with IAS 33.

A reconciliation of the number of shares used in the calculation of basic EPS must be made to the share capital figure in the statement of financial position - such a reconciliation is not required.

Anti-dilutive potential shares must be included in the calculation of diluted EPS - the effects of anti-dilutive shares are ignored in calculating diluted EPS.