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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