CHAPTER 14: EARNINGS PER SHARE

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5 Terms

1
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Ordinary Shares

An equity instrument that is subordinate to all other classes of equity instruments.

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Potential Ordinary Shares

A financial instrument or other contract that may entitle its holder to ordinary shares.

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Options, warrants and their equivalents

Financial instruments that give the holder the right to purchase ordinary shares.

4
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Financial instrument

Any contract that gives rise to both a financial asset of one entity and a financial liability or equity instrument of another entity.

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Equity instrument

Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.