n computing diluted EPS for a company with a complex capital structure, what is the denominator in the computation? a. Number of common shares outstanding at year-end b. Weighted-average number of common shares outstanding c. Weighted-average number of common shares outstanding plus all other potentially dilutive securities d. Weighted-average number of common shares outstanding plus all other potential securities isclosure usually is NOT required for a. Contingent gains that are probable and can be reasonably estimated b. Contingent losses that are reasonable possible and cannot be reasonably estimated. c. Contingent gains that are reasonably possible and cannot be reasonably estimated. d. Contingent losses that are remote and can be reasonably estimated The following information relates to the defined benefit pension plan of the Summersville Company for the year ending December 31, 2014: $4, 600,000 4,729,000 5, 035, 000 5,565,000 450,000 32,500 425,000 r value of plan assets, January 1 air value of plan assets, December 31 Expected return on plan assets mortization of deferred gain . Employer contributions . 390,000 10% Benefits paid to retirees Settlement rate The actual return on plan assets for the year is (4 Points) a. $105,000. b. $495,000. c. $503,500. d. $530,000 ontract, traded on an exchange, that allows a company to buy a specified quantity of a commodity or a financial security at a specified price on a specified future date is referred to as a(n) a. interest rate swap. b. forward contract. . futures contract. option