Question 10
Which of the following is correct about calculating the diluted earnings per share?
A. Potential ordinary shares that are cancelled or allowed to lapse during the period are excluded from the beginning of the period that they are cancelled or allowed to lapse in calculating the diluted earnings per share
B. When more than one basis of conversion of dilutive potential ordinary shares exists, the calculation assumes the most advantageous conversion rate or exercise price from the standpoint of the holder of the potential ordinary shares.
C. Under IAS 33 the calculation of diluted earnings per share assumes conversion, exercise, or other issue of potential ordinary shares that would have an antidilutive effect on basic earnings per share.
D. Under IAS 33 options and warrants have a dilutive effect only when the average market price of ordinary shares during the financial reporting period is less than the exercise price of the options or warrants.
根据企业会计准则，尤其是企业会计准则第34号——每股收益（2006）-第三章 稀释每股收益的相关规定，选项B和D描述了稀释每股收益的计算，其中提到，稀释性潜在普通股应当按照其稀释程度从大到小的顺序计入稀释每股收益，直至稀释每股收益达到最小值。这意味着在存在多种转换基础或行使价格时，计算应假设最有利于潜在普通股持有人的转换率或行使价格。
因此，正确答案是：
B. 当存在多种转换潜在普通股的基础时，计算假设采用对潜在普通股持有人最有利的转换率或行使价格。
选项A不正确，因为取消或允许在期间到期的潜在普通股应在期初就排除在计算之外，这不符合稀释每股收益的计算原则，即所有潜在普通股应被考虑，除非它们是反稀释性的。 选项C不正确，因为根据IAS 33，计算稀释每股收益时，不应考虑那些具有反稀释性影响的基本每股收益的潜在普通股的转换、行使或其他发行。 选项D描述了认股权证和期权只有在普通股的平均市场价格低于行使价格时才具有稀释效应，这是正确的，但根据提供的信息，选项B更全面地涵盖了计算稀释每股收益的处理方式。
因此，正确答案是B。
