A simple capital structure refers to a shareholders' equity section which only has common shares and no potentially dilutive securities that, upon their conversion or exercise in the aggregate, would dilute earnings per share.
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Q96: Stock rights, options, and warrants determined to
Q97: Diluted EPS indicate long-run impact that the
Q98: The diluted EPS does not have to
Q99: In computing EPS for a simple capital
Q100: A simple capital structure is one in
Q102: When computing the weighted average number of
Q103: An anti-dilutive effect means that EPS is
Q104: If the corporation purchases common treasury stock,
Q105: The diluted EPS should be disclosed in
Q106: Nonconvertible, cumulative preferred shares affect the computation
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