Примери за използване на Potential ordinary на Английски и техните преводи на Български
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Potential ordinary shares that are converted into ordinary shares during the period are included in the calculation of diluted earnings per share from the beginning of the period to the date of conversion;
conversion of similar outstanding potential ordinary shares that are not contingently issuable is assumed.
Potential ordinary shares shall be treated as dilutive when,
The expenses associated with potential ordinary shares include transaction costs and discounts accounted for
Potential ordinary shares that are converted into ordinary shares during the period are included in the calculation of diluted earnings per share from the beginning of the period to the date of conversion;
(a)any dividends or other items related to dilutive potential ordinary shares deducted in arriving at profit
Dilutive potential ordinary shares shall be deemed to have been converted into ordinary shares at the beginning of the period or, if later, the date of the issue of the potential ordinary shares.
Dilutive potential ordinary shares shall be deemed to have been converted into ordinary shares at the beginning of the period or, if later, the date of the issue of the potential ordinary shares.
(b)any interest recognised in the period related to dilutive potential ordinary shares; and.
Potential ordinary share: a financial instrument
Potential ordinary shares are antidilutive when their conversion to ordinary shares would increase earnings per share
other contracts generating potential ordinary shares may incorporate terms
other contracts generating potential ordinary shares may incorporate terms
exercise price from the standpoint of the holder of the potential ordinary shares.
This Standard shall be applied by entities whose ordinary shares or potential ordinary shares are publicly traded
An entity does not restate diluted earnings per share of any prior period presented for changes in the assumptions used in earnings per share calculations or for the conversion of potential ordinary shares into ordinary shares.
For example, the reduction of interest expense related to potential ordinary shares and the resulting increase in profit
For example, the reduction of interest expense related to potential ordinary shares and the resulting increase in profit
These terms and conditions may determine whether any potential ordinary shares are dilutive and, if so, the effect on
associate that are convertible into the reporting entity's ordinary shares are considered among the potential ordinary shares of the reporting entity for the purpose of calculating diluted earnings per share.