21. If the SAR requires its market value to be resstimated every year, how long is it reestiorated? a. Until the end of the service period b. Until the end of the period that employees haye to exercise their rights. c. Up to five years after the end of the period of service. d. No plan requires that its value be resstimated. 22. If a company has a compensation plan based on restrieted stock award: a. This b. Plin represents potential common shares and therefore should be included in the calculation of earnings per diluted share. c. These potential shares should be included in the calculation of basie carnings per share. d. Although these plans represent potentially diluent common stock, they are not included in the calculation of eamings per share because they are always antidilnent. c. These plans are never included in the calculation of carnings per share 23, A company has 1,000 convertible and cumnlative preferred stock in 2022 the company had a loss per share equal to negative $4,00. The preferred dividend ansouat is $5,000. For earnings per diluted thare purpoges, preferred atocka: i. They are silucats b. They are aotidiluents c. If no dividend is declared, they are diluent d. Unable to reply with information provided 20. A plan based on stock appreciation (SAR) is considered debt, rather than equity, under the following circumstances: a. Never. The plan is always heritage b. When the employee will receive cash or can choose to receive cash. c. When the company agrees to pay cash before the end of the service period d. When the employee announces that he will resign from the company before he completes his term of service. 21. If the SAR requires its market value to be resstimated every year, how long is it recstiwated? 3. Until the end of the service period b. Until the end of the period that employees haye to exercise their rights. c. Up to five years after the end of the period of service. d. No plan requires that its value be resstimated: 22. If a company has a compensation plan based on restricted stock award: a. This Plan represents potential common shares and therefore should be included in the calculation of earnings per diluted share. b. These potential shares should be included in the calculation of basic earnings per share. c. Although these plans represent potentially dilucut common stock, they are not included in the enleulation of earnings per share because they are always antidilucent d. These plans are never included in the calculation of earnings per share. 23. A company has 1,000 convertible and cumulative preferred stock. In 2022 the company had a loss per share equal to negative 54.00 . The preferred dividend amount is 55.000 . For earnings per diluted share purposet, preferred stocks: a. Thsy are diluents b. They are antidilisnts e. If no dividend is declared, they are dilucnt d. Unable to reply with information vrosided