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Valores antidilutivos a.incluir opciones sobre acciones y warrants cuyo precio de ejercicio sea...

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Accounting

Valores antidilutivos

a.incluir opciones sobre acciones y warrants cuyo precio de ejercicio sea inferior al precio medio de mercado de las acciones ordinarias.

b.son aquellos cuya inclusin en los clculos de las ganancias por accin hara que las ganancias por accin bsicas excedieran las ganancias por accin diluidas.

c. debe ignorarse en todos los clculos de ganancias por accin.

d. debe incluirse en el clculo de las ganancias por accin diluidas pero no en las ganancias bsicas por accin.

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