CERTYNEX IFRS ACADEMY

Cormeil SA, a listed company, has the following instruments in issue. Which of them are potential ordinary shares under IAS 33? More than one answer is possible.

Fully paid ordinary shares, issued several years ago and held by the public.

Warrants giving their holder the right to buy ordinary shares of Cormeil.

Ordinary shares to be delivered to the seller of a subsidiary if a target revenue is reached, for little or no consideration.

Non-convertible preference shares, which give no right to ordinary shares.

A bond convertible into ordinary shares at the holder's option.