The if-converted method of computing earnings per share data assumes conversion of convertible securities as of:

	A.	The beginning of the earliest period reported (or at the time of issuance, if later)
	B.	The beginning of the earliest period reported (regardless of time of issuance)
	C.	The middle of the earliest period reported (regardless of time of issuance)
	D.	The ending of the earliest period reported (regardless of time of issuance)