For the purpose of calculating basic earnings per share, the amounts of profit or loss attributable to ordinary equity holders of the parent entity are adjusted for the after-tax amounts of preference share dividends. This is because preference share dividends, being a liability to the company, reduce the profit or loss available for ordinary equity holders. Gains or losses on settlement of shares, whether antidilutive or dilutive, are not adjusted in the calculation of basic earnings per share, as they relate to potential future equity instruments and their impact would be considered in the calculation of diluted earnings per share, not basic earnings per share. Dividends, on the other hand, are expenses that directly affect the profit or loss available to ordinary equity holders, and thus would be included in the adjustment. Therefore, the correct answer is:
The after-tax amounts of preference share dividends.