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Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of …

Options, warrants and their equivalents are financial instruments that give the holder the right to purchase ordinary shares. …

An ordinary share is an equity instrument that is subordinate to all other classes of equity instruments. …

A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares. …

Put options on ordinary shares are contracts that give the holder the right to sell ordinary shares at a specified price for a given …

For the purposes of this Statement: …

“control” means the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in achieving the objectives of the …

“economic entity” means a group of entities comprising a controlling entity and one or more controlled entities operating together to achieve objectives consistent with those of the controlling …

“entity” means any legal, administrative, or fiduciary arrangement, organisational structure or other party (including a person) having the capacity to deploy scarce resources in order to achieve objectives; …

“general purpose financial report” means a financial report intended to meet the information needs common to users who are unable to command the preparation of reports tailored so as to satisfy, specifically, all of their information …