If All of the Dilutive Securities Were Converted into Ordinary

question 48

Multiple Choice

If all of the dilutive securities were converted into ordinary shares, the diluted earnings per share ratio:

• A) may include an adjustment to increase the weighted average number of ordinary shares that would be outstanding
• B) must include an adjustment to decrease the weighted average number of ordinary shares that would be outstanding
• C) must include an adjustment to increase the number of ordinary shares that would be outstanding
• D) must include an adjustment to increase the weighted average number of ordinary shares that would be outstanding

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Definitions:

Rectum

The final section of the large intestine, terminating at the anus, where feces are stored before expulsion.

Colon

A part of the large intestine that absorbs water and salts from food remnants, turning them into solid waste for excretion.

Ultrasound

The noninvasive therapeutic or diagnostic use of very high frequency sound waves for examination of internal body structures.

High-Frequency Sound Waves

Sound waves with frequencies higher than those audible to humans, used particularly in medical imaging and diagnostics.