In this article, the author points out: if the company has latent ordinary share, the company should disclose the Basic EPS and Diluted EPS that consider all of latent ordinary shares.

• 本文提出,存在潜在稀释性普通股的情况下,公司应披露未经任何稀释的基本每股收益和考虑稀释性潜在普通股的稀释效应后的稀释每股收益。