Why are companies required to report diluted earnings per share (EPS) along with basic EPS?

A: To show shareholders the potential reduction in EPS if potential shares were issued due to the exercise of stock options or the conversion of bonds or preferred stock

B: To show shareholders EPS at the beginning and end of the year

C: To show shareholders EPS before and after the purchase of treasury shares

D: To show shareholders the potential reduction in EPS if new shares were issued in a public offering of new shares