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CalculationAdvancedVariant — group VG.IAS33.000004Published

Question · Options and warrants: the treasury share method

During the year, Olivet SA has 300,000 units options outstanding, each entitling its holder to one ordinary share at an exercise price of 8 (in euros). The average market price of the share during the year is 10. Using the treasury stock method, calculate the number of incremental shares to add to the denominator of diluted earnings.

Options outstanding
300,000
Exercise price
8
Average market price for the period
10
Your answer

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