Examlex
Which of the following would not be considered a mutation?
Diluted Earnings
Represents the earnings per share (EPS) if all convertible securities were converted into common stock.
Dilutive
Referring to a financial action or arrangement, such as the issuance of new shares, that decreases an existing shareholder's percentage of ownership.
Antidilutive
Refers to financial transactions or securities that, if exercised or converted into common stock, would increase earnings per share.
Treasury Stock Method
An accounting method used to calculate the number of shares outstanding when considering stock options and warrants, assuming these are exercised and the treasury stock is sold.
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