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:

Education of Freedpeople

The process of providing education to formerly enslaved individuals following the Civil War in the United States.

Freedmen's Bureau

A U.S. federal government agency established in 1865 to assist freed slaves in the South during the Reconstruction period after the Civil War.

White Leagues

Paramilitary groups that formed in the Southern United States during the Reconstruction era, aiming to use violence and intimidation to restore white supremacy and overthrow Republican governments.

Adelbert Ames

A Union General in the American Civil War and later a politician who served as Governor of Mississippi during the Reconstruction era.