5 The following terms are used in this Standard with the meanings specified:

"Antidilution" is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.

"contingent share agreement" is an agreement to issue shares that is dependent on the satisfaction of specified conditions.

"Contingently issuable ordinary shares" are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement.

"Dilution" is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.

"Options, warrants and their equivalents" are financial instruments that give the holder the right to purchase ordinary shares.