Final answer:
Convertible securities, stock options, contingent issuable shares, and restricted stock may be included in the calculation of basic EPS.
Step-by-step explanation:
The correct answer is option O convertible securities, O stock options, O contingent issuable shares, and O restricted stock.
Convertible securities, such as convertible bonds, can be converted into common shares and are therefore included in the calculation of basic EPS. Stock options, which give holders the right to purchase shares at a certain price, may be included if their exercise price is lower than the average market price of the stock.
Contingent issuable shares refer to shares that will be issued only if certain conditions are met. If the conditions are probable and the shares will be issued, they may be included in the calculation of basic EPS. Restricted stock, which is granted to employees subject to certain restrictions, is also included in the calculation of basic EPS.
Convertible securities, stock options, contingent issuable shares, and restricted stock are considered for the calculation of diluted EPS, not basic EPS. Basic EPS is calculated by taking the net income of the company and dividing it by the weighted average number of common shares outstanding during the period.