Anti-dilutive convertible securities would generally be used in the calculation of:

Question

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Anti-dilutive securities, by definition, would not decrease earnings per share if converted. Therefore, they are not considered in the calculation of diluted earnings per share, as their conversion would not impact or would increase the earnings per share. They are also not considered in basic earnings per share, which is calculated without regard to potential conversion or exercise of dilutive securities.

Anti-Dilutive Convertible Securities Would Generally Be Used in the Calculation