Under Which of the Following Situations Would the Potential Ordinary

question 25

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.
• E) None of the given answers.

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Definitions:

Higher Purpose

A sense or belief that one's life has meaning, direction, or value beyond everyday experiences and material objectives.

Causal Risk Factors

Factors that have a direct impact on increasing the probability of developing a disease or undesirable condition.

Suicide

Voluntarily causing one's own demise.

Persistent Depressive Disorder

A long-term form of depression where a person experiences a depressed mood more days than not, for at least two years.