潜在普通股

当期发行的稀释性潜在普通股，应当假设在发行日转换。

The diluted potential ordinary shares issued in the current period shall be supposed to be converted on the date of issuance .

本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。

There are no potential dilutive ordinary shares , and the diluted earnings per share are equal to the basic earnings .

公司在计算稀释每股收益时，应考虑所有稀释性潜在普通股的影响，直至稀释每股收益达到最小。

While computing the diluted earnings per share , the company must take into account the influence of all the diluted potential common shares till the diluted earnings per share is minimized .

本文提出，存在潜在稀释性普通股的情况下，公司应披露未经任何稀释的基本每股收益和考虑稀释性潜在普通股的稀释效应后的稀释每股收益。

In this article , the author points out : if the company has latent ordinary share , the company should disclose the Basic EPS and Diluted EPS that consider all of latent ordinary share s.