The net of new shares that have not been exercised in money warrants and options. Companies using this method should use the option to purchase shares in the market and it should be used when earnings per share are diluted.

Previous Terms: 1031 Exchange, 1035 Exchange, AARP, Abeyance, Abstraction Principle, Accelerated Amortization, Acceptance Credit, Acceptance of a Bill of Exchange, Accommodation Bill, Accommodation Endorser