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2 Aqua has correctly calculated its basic earnings per share (EPS) for the current year. Which of the following items need to be additionally considered when calculating Aqua’s diluted EPS for the year?
(i) A 1 for 5 rights issue of equity shares during the year at $1·20 when the market price of the equity shares was $2·00
(ii) The issue during the year of a convertible (to equity shares) loan note
(iii) The granting during the year of directors’ share options exercisable in three years’ time
(iv) Equity shares issued during the year as the purchase consideration for the acquisition of a new subsidiary company
A All four
B (i) and (ii) only
C (ii) and (iii) only
D (iii) and (iv) only
答案：C
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