潜在株式とは、その保有者が普通株式を取得することができる権利若しくは普通株式への転換請求権又はこれらに準じる権利が付された証券又は契約をいい、例えば、ワラントや転換証券が含まれます。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
