Page 130 - F2 Integrated Workbook STUDENT 2019
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Chapter 5
5.2 Convertible loans and DEPS
What is a convertible loan? (See Chapter 3 section 2 for further info)
A convertible loan is a loan that can be turned into shares.
A convertible could create future shares. The potential future shares
could impact EPS.
DEPS must show the impacts on EPS of the loan being converted
into shares.
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