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Deloitte. IFRS Bookmarks: VW ADDQuickFind: GO Message Centre Question2 The diagr

ID: 2567990 • Letter: D

Question

Deloitte. IFRS Bookmarks: VW ADDQuickFind: GO Message Centre Question2 The diagram describes how one type of financial instrument is treated when calculating diluted earnings per t the correct type of financial instrument from the list below Select one option and click Submit Purchased options Tools ContractContract 2 ssue Options and warrants Issue certain no.ofordinary remaining shares at average Background Coach O Convertible debt instruments market price shares for nil consideration Examples Reference O Contingently issuable shares gnore Include in Contract for services that can be settled in cash or ordinary shares eanings per share Clue 2 Calculator Word SUBMIT Excel EXIT HELP PRINT ACTION PLANNER 3/12

Explanation / Answer

*)

Options and warrants  

below mentioned two statements are with respect to options and warrants.

issue certain number of ordinary shares at average market value.

OR

Issue remaining ordinary shares for nil consideration

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