Basic earnings per share has been calculated by dividing the loss attributable to equity holders by the average number of shares outstanding. Diluted earnings per share equals basic earnings per share for the periods presented.

Item	For the three-month period ended March 31,
	2018			2017
	($ in thousands)
Profit/ (loss) from continuing operations attributable to Atlantica Yield Plc.		(4,764	)		(11,769	)
Average number of ordinary shares outstanding (thousands) - basic and diluted		100,217			100,217
Earnings per share from continuing operations (US dollar per share) - basic and diluted		(0.05	)		(0.12	)
Earnings per share from profit/(loss) for the period (US dollar per share) - basic and diluted		(0.05	)		(0.12	)