If All of the Dilutive Securities Were Converted into Ordinary

question 3

Multiple Choice

If all of the dilutive securities were converted into ordinary shares, the diluted earnings per share ratio:

• A) must include an adjustment to increase the number of ordinary shares that would be outstanding.
• B) may include an adjustment to increase the weighted average number of ordinary shares that would be outstanding.
• C) must include an adjustment to increase the weighted average number of ordinary shares that would be outstanding.
• D) must include an adjustment to decrease the weighted average number of ordinary shares that would be outstanding.

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Definitions:

Catharsis

The process of releasing, and thereby providing relief from, strong or repressed emotions, often through art, drama, or other forms of expression.

Aggressive Action

Behavior intended to harm or injure another person, either physically or psychologically.

Behavior Feedback

Information received about one's actions, which can influence future behavior by reinforcing desired behaviors or discouraging undesired ones.

Spontaneous Remission

The unexpected improvement or cure of a disease that typically does not have a favorable prognosis.