GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||
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08:11 Feb 7, 2002 |
German to English translations [PRO] Bus/Financial - Investment / Securities | |||||||
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| Selected response from: Ralf Lemster Germany Local time: 22:59 | ||||||
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Summary of answers provided | ||||
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5 | all [dilutive] effects from the potential conversion of rights to equity |
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all [dilutive] effects from the potential conversion of rights to equity Explanation: This refers to any rights which might have a dilutive effect on EPS (IOW: rights which might increase the number of shares outstanding, and would thus reduce EPS) - hence my optional inclusion of "dilutive". => "In calculating earnings per share, all [dilutive] effects resulting from the potential conversion of rights to equity [capital] must be taken into account." Own professional experience in the financial markets |
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