单选题

Examples of potentially dilutive securities include all of the following EXCEPT（）。

A、 convertible preferred stock.
B、 warrants.
C、 non-convertible bonds.

【正确答案】 C

【答案解析】

Preferred stock and bonds are only considered to be potentially dilutive if they are convertible. Warrants and options are always considered to be potentially dilutive.