Encyclopedia

Dilution


Dilution is the reduction of earnings per share or the increase in losses per share resulting from the assumption that convertible instruments were converted, options or warrants were exercised, or that ordinary shares were issued after the fulfillment of specified conditions

Source: International Financial Reporting Standard (IFRS) 33 "Earnings Per Share" (July 18, 2012 edition) (effective in the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n)

Морфология

Род

Понятие «разводнение» среднего рода.

Склонение и число

Падеж Единственное число Множественное число
Р разводнения разводнения
Д разводнению разводнению
В разводнение разводнение
Т разводнением разводнением
П разводнении разводнении
Laws with commentary

Codes and federal laws