Under Which of the Following Situations Would the Potential Ordinary

question 32

Multiple Choice

Under which of the following situations would the potential ordinary shares be included in the calculation of diluted earnings per share?

• A) Conversion of the potential ordinary shares would increase the loss from continuing ordinary operations per share.
• B) Conversion of the potential ordinary shares would increase earnings per share.
• C) Earnings per incremental share are greater than basic earnings per share.
• D) out-of-the money options

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Definitions:

Emotional Regulation

Refers to the process by which individuals influence their emotions, how they experience them, and how they express them.

Positive Affect

A psychological term referring to the dimensions of mood that range from pleasantness to unpleasantness, indicating how positive one's emotional state is.

Self-Esteem

The beliefs we have about our own worth following the self-evaluation process.

Cheerfulness

A state of being visibly happy, positive, and showing a bright outlook.