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Hybrid securities combine some of the characteristics of both debt and equity securities. Warrants, like other convertible securities, increases the number of shares outstanding, and are always accounted for in financial reports as fully diluted earnings per share, which assumes that all warrants and convertibles will be exercised.
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The easiest way to manage your class. Financial Report Semantics and Dynamics Theory. Information on this wiki is also available summarized in three documents which are located at the Digital Financial Reporting. Information specific to SEC XBRL Financial Reports can be found on this wiki. Welcome to the digital financial reporting.