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For the Purpose of Calculating Dilutive Earnings Per Share,options on Issue

Question 32

Multiple Choice

For the purpose of calculating dilutive earnings per share,options on issue are:

A) Assumed exercised and converted at the beginning of the period or the date of issue whichever is latest.
B) Are assumed dilutive only when it results to an issue of ordinary shares for less than the average market price during the period.
C) Are assumed dilutive only when it results to an issue of ordinary shares for less than the end-of-period market price.
D) are treated similar to a bonus issue.
E) None of the given answers.

Correct Answer: