The Numerator in the Earnings Per Share Calculation Is

question 14

Multiple Choice

The numerator in the earnings per share calculation is

• A) only the amount available to common shareholders.
• B) net income attributable to common shareholders.
• C) net income minus declared preferred stock dividends.
• D) All of these answer choices are correct.

---

Definitions:

Post Traumatic Stress Disorder

A psychological condition triggered by experiencing or witnessing terrifying events, characterized by severe anxiety, flashbacks, uncontrollable thoughts, and nightmares.

Alcoholic Rage

Aggressive or violent behavior induced by excessive consumption of alcohol.

Legal Responsibility

The obligation to adhere to the laws and regulations of a governing body, and to face penalties or legal consequences for actions that violate these laws.

Self-Defense

The act of protecting oneself from harm using reasonable force, especially in contexts of physical threat.