. "Securities such as convertible debt or stock options are dilutive because their features indicate that the holders of the securities can ... http://occonline.occ.cccd.edu/online/plim/K12E_SMCH16COMPLETE.pdf Preview Maximize EARNINGS PER SHARE AND RETAINED EARNINGS 17-1 CHAPTER 17 EARNINGS PER SHARE AND RETAINED EARNINGS CONTENT ANALYSIS OF EXERCISES AND PROBLEMS Number Content Time Range (minutes)" . . . .