Q.N.2: For the year ending 30/06/2017 XYZ Company Ltd. Reports net profit after tax of Tk. 2,000,000. At the beginning of the year, the company had 1,600,000 fully paid ordinary shares. It also had 20,000 Tk. 100, 12 percent, cumulative preference shares outstanding. > On 01/09/2016, the company issued another 400,000 fully paid ordinary shares by way of a rights issue. The right provided an additional share for each four held, and required the payment of Tk. 20. The last cum rights share price was Tk. 25. Moreover the company had Tk. 3,000,000 8% convertible bond. Each Tk. 1,000 bond is convertible into 20 shares of ordinary shares. Assume the corporate tax rate as 25% on net income. Requirement:Compute the Diluted Earnings Per Share (EPS) for the year ended on 30/06/2017 as per the International Accounting Standard (IAS) # 33