If the Conversion of Potential Ordinary Shares to Ordinary Shares

question 35

True/False

If the conversion of potential ordinary shares to ordinary shares is mandatory they must be included in diluted earnings per share even if their inclusion does not dilute earnings per share.

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Definitions:

Hypnotist

A person skilled in hypnosis, the practice of inducing a state of heightened focus, reduced peripheral awareness, and increased suggestibility.

Transcendental Meditation

A technique for detaching oneself from anxiety and promoting harmony and self-realization by meditation, repetition of a mantra, and other yogic practices.

Fatty Acid

A long chain of hydrocarbon derived from the breakdown of fats, important in diet and metabolism.

Cholesterol

A waxy, fat-like substance found in all the cells of the body, involved in the synthesis of vitamin D, some hormones, and bile acids for digestion, but high levels may lead to heart disease.