Question：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.
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.
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