TERMINOLOGY, FORMS & METHODS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS. COPYRIGHT RODERICK SEEMAN

ARTICLE 65-2 NOTATION OF NET PROFITS PER SHARE

1. A footnote must be made of net profits per share or net losses per share.

2. Where there exists warrant rights, or premiums with rights corresponding to such, or rights of conversion which based on the exercise thereof, the amount of net profits per share would decrease, or other rights corresponding to that, there must be made a footnote, following the note of the previous paragraph, denoting the fully diluted net profits per share of the net profits per share decreased based upon the assumption of the increase in the number of shares if the said premium was realized or the said right of conversion or similar rights were to be exercised.