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Basic and diluted earnings per share

3 Months Ended

Mar. 31, 2019

Basic and diluted earnings per share

Basic and diluted earnings per share

10          Basic and diluted earnings per share

Diluted earnings per share are calculated by adjusting the weighted average number of ordinary shares outstanding, assuming conversion of all potentially dilutive ordinary shares. As the Company has incurred a loss, all potentially dilutive ordinary shares would have an antidilutive effect, if converted, and thus have been excluded from the computation of loss per share.

The potentially dilutive ordinary shares are summarized below:

		March 31,
		2019		2018
		(ordinary shares)
BMS warrants		8,830,000		6,950,000
Stock options under 2014 Plans		2,969,444		2,876,475
Non-vested RSUs and earned PSUs		864,942		1,104,771
Stock options under 2012 Plan		14,000		63,818
Warrants (exercised February 1, 2019)		—		37,175
Employee share purchase plan		471		—
Total potential dilutive ordinary shares		12,678,857		11,032,239

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- References

No definition available.

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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