EPS is normally

provided at the discretion of management.

not a requirement under ASPE.

on the income statement of privately held and publicly traded corporations.

in the notes to the financial statements.

When calculating diluted earnings per share, convertible bonds are

assumed converted only if they are dilutive.

assumed converted only if they are antidilutive.

ignored.

assumed converted whether they are dilutive or antidilutive.