Disclosure    LO6 Lamington Ltd operates an executive performance share plan. Under this plan, the company grants rights to employees which are convertible into ordinary shares of the company. It also grants options under the plan. The options have a term of 5 years and are converted into ordinary shares when the executives satisfy their individual performance conditions. The options granted during the current reporting period are considered antidilutive; however, in past years the options granted have been dilutive. Required Prepare an appropriate note to be included in the financial statements of Lamington Ltd disclosing the information concerning the classification of potential ordinary shares.