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13305


Dilutive Potential Ordinary Shares


IAS 33-pr41
If the conversion of Potential Ordinary Shares
decreases earnings per share,
such potential ordinary shares are dilutive.


Potential Ordinary Shares, POS
(1) Options
(2) Warrants
(3) Convertible preference shares
(4) Convertible debt
(5) Shares issuable if certain conditions are met
(6) Contracts that may be settled in ordinary shares
(7) Written put options


IAS 33-pr62
Purchased call options are antidilutive.
Purchased put options are antidilutive.
 

   
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