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who are the potential share holders?



who are the potential share holders?..

Answer / cashailendramishra

Few comapanies issue debentures and pref. shares which are
convertiable into equity shares at a later date . Until the
date on which it is to be converted into equity comes these
debentures and pref. shares are known as potential shares.
AS 20 provide that it should be considered while
calculating DEPS.

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