Examlex
Which of the following statements makes a correct distinction between PA and PR?
Dilutive Securities
Financial instruments that could reduce earnings per share if converted to common stock, such as warrants and convertible bonds.
Weighted Average
A calculation that takes into account the varying degrees of importance of the numbers in a data set, assigning weights to some of the numbers more than others.
Ordinary Shares
Shares of a company providing ownership rights and potential dividends to holders but usually with voting rights.
Tax Expense
The sum of the current tax and deferred tax charged to an entity's profit or loss for the period.
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