fully diluted earnings per share

fully diluted earnings per share definition - finance
An earnings-per-share calculation that assumes that all stock warrants and options have been exercised and that all convertible bonds have been converted into equity. Those investments are said to be dilutive to earnings. Accounting rules require that companies report earnings per share on a basic and fully diluted basis.

Webster's New World Finance and Investment Dictionary Copyright © 2003 by Wiley Publishing, Inc., Indianapolis, Indiana.
Used by arrangement with John Wiley & Sons, Inc.

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