单选题 When calculating earnings per share (EPS) for firms with complex capital structures, convertible bonds are ordinarily considered to be:

A、

A. antidilutive securities.
B、

B. potentially dilutive securities.
C、

C. nonlinear debt securities.

【正确答案】 B

【答案解析】Dilutive securities are securities that decrease EPS if they are exercised or converted to common stock. Stock options, warrants, convertible debt, and convertible preferred stock are examples of potentially dilutive securities. Note that if diluted EPS when considering the convertible bonds is greater than basic EPS, the convertible bonds would be antidilutive and should not be treated as common stock in computing diluted EPS.