For the Purpose of Calculating Dilutive Earnings Per Share,options on Issue

question 19

Multiple Choice

For the purpose of calculating dilutive earnings per share,options on issue are:

• A) assumed exercised and converted at the beginning of the period or the date of issue, whichever is latest.
• B) assumed dilutive only when it results in an issue of ordinary shares for less than the average market price during the period.
• C) assumed dilutive only when it results to an issue of ordinary shares for less than the end-of-period market price.
• D) treated similar to a bonus issue.

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Definitions:

Outsourcing

The business practice of hiring a third-party to perform services, handle operations, or provide goods that are either difficult to manage or outside the company's core competencies.

Alternative Work Arrangements

Methods of staffing other than the traditional hiring of full-time employees, for example, use of independent contractors, on-call workers, temporary workers, and contract workers.

Intranet

A private, secured network used within a corporation to share information, operational systems, or computing services exclusively amongst employees.