问题：Which of the following options refer to elements of a company's capital structure which could have a diluting effect on EPS?
　　A. Deep discount bonds.
　　B. Equity shares carrying preferential voting rights (‘golden shares’).
　　C. Preference shares convertible to equity carrying bonus entitlements after conversion.
　　D. Directors’ equity share options.
　　答案：The correct answers are:
　　Directors’ equity share options; and
　　Preference shares convertible to equity carrying bonus entitlements after conversion.
　　The calculation of diluted EPS required by IAS 33 assumes options will be exercised at the most favourable exercise price, thereby producing the maximum dilutive effect.
　　For preference shares convertible to equity, the dilution effect calculated should take into account post conversion bonus issues.
　　高顿网校温馨提醒
　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师

展开全文