SecurityDilutionEnum
RIXML 2.5 Enumeration
An enumeration that specifies different methods for calculating share counts when computing per-share financial metrics. Distinguishes between basic share counts, primary calculations including certain instruments, and fully diluted calculations.
Usage
Used as an optional attribute on SecurityFinancials elements to clarify the calculation methodology for earnings per share and other per-share metrics, ensuring proper interpretation of financial data.
Business Context
Critical for accurate financial analysis and comparison, as different dilution methods can significantly impact per-share calculations and investment decision-making based on these metrics.
Where It Fits
Elements using this type (1)
Definition
| Base Type | string |
Enumeration Values
Basic |
| Basic |
Financial calculations using only common shares outstanding without potential dilutive securities Use when financial metrics are calculated using basic share count without considering convertible securities or stock options [RIXML Research Data Dictionary v2.5.1 p.58] ActiveSince 2.1 |
Primary |
| Primary |
Financial calculations including primary shares and certain immediately convertible securities Use when financial metrics include shares that would result from conversion of primary convertible securities [RIXML Research Data Dictionary v2.5.1 p.58] ActiveSince 2.1 |
Diluted |
| Diluted |
Financial calculations including all potential shares from convertible securities, options, and warrants Use when financial metrics account for maximum potential dilution from all convertible instruments and stock options [RIXML Research Data Dictionary v2.5.1 p.58] ActiveSince 2.1 |
Examples
<!-- Example usage of SecurityDilutionEnum enumeration -->
<element type="SecurityDilutionEnum">Basic</element>Version History
Unchanged since introduction in RIXML 2.1
Semantic Relationships
Contrasts With1 relationship
Basic share count excludes conversions while diluted assumes common shares increase through conversion of securities
RIXML Research Data Dictionary v2.5.1, p.104— Basic
Qualifies1 relationship
Primary dilution specifically applies to earnings per share calculations by including common stock, options, and some convertible debt
RIXML Research Data Dictionary v2.5.1, p.104— Primary