# Contingently Issuable Shares

> Current-Conditions EPS Test

`D46-F02-A04` · Earnings and Per-Share Analytics → Basic and Diluted EPS · archetype `record-transform` · difficulty 3/5 · verification **contract**

Full page: https://docs.thefintechbuilder.com/earnings-and-per-share-analytics/basic-and-diluted-eps/contingently-issuable-share-inclusion/
Agent skill: `npx skills add IslamBaraka90/Fintech-Algorithms-Library` — https://docs.thefintechbuilder.com/guides/agent-skill/

## Install and import

```bash
npm install fintech-algorithms
```

```ts
import { calculateContingentShareInclusion } from "fintech-algorithms/earnings-and-per-share-analytics/basic-and-diluted-eps/contingently-issuable-share-inclusion";
```

## Signature

```ts
calculateContingentShareInclusion(input)
```

Decides whether shares issuable on a condition count today. The rule is that they are included from the date the condition is *satisfied*, judged as at the reporting date — not when issue is merely likely, which is where judgement creeps in.

## Parameters

| Name | Type | Required | Notes |
| --- | --- | --- | --- |
| `input` | `ContingentShareInput` | yes | Agreement terms with `period_application` and the `as_of` reporting date the condition is judged against. |

## Returns

`{ metric, agreement_id, condition_satisfied, included_shares, diluted_eps, … }`

The inclusion decision with the condition state that drove it — a judgement that is auditable rather than embedded.

## Errors

- When the contingency condition is unrecognised — reported as a status rather than thrown

## Complexity

Time `O(1)`, space `O(1)`.

## Worked example

Captured by running this function on the input its own test provides. Real output of real code — but not asserted against a published figure.

### Input

`input`:

```json
{
  "entity_id": "SYNTH-ENTITY",
  "agreement_id": "CSA-2025-01",
  "period_start": "2025-01-01",
  "period_end": "2025-12-31",
  "as_of": "2026-02-20T12:00:00Z",
  "accounting_framework": "IFRS",
  "period_application": "IFRS_DIRECT_PERIOD",
  "currency": "USD",
  "basic_control_numerator": "120",
  "basic_weighted_average_shares": "50",
  "earnings_scale": "1000000",
  "share_scale": "1000000",
  "fixed_contingent_shares": "5",
  "agreement_date": "2024-07-01"
}
```

Showing 14 of 43 fields.

### Call

```ts
calculateContingentShareInclusion(input)
```

### Returns

object with 41 fields: metric, entity_id, agreement_id, period_start, period_end, accounting_framework, period_application, legal_status, …

```json
{
  "metric": "contingently_issuable_share_inclusion",
  "entity_id": "SYNTH-ENTITY",
  "agreement_id": "CSA-2025-01",
  "period_start": "2025-01-01",
  "period_end": "2025-12-31",
  "accounting_framework": "IFRS",
  "period_application": "IFRS_DIRECT_PERIOD",
  "legal_status": "UNRESOLVED",
  "routing_decision": "DILUTED_CURRENT_STATUS_TEST",
  "terms_effective_date": "2024-07-01",
  "knowledge_cutoff": "2026-02-20T12:00:00Z",
  "currency": "USD",
  "basic_control_numerator_base": "120000000",
  "basic_weighted_average_shares_base": "50000000"
}
```

Showing 14 of 41 fields.

## Verification and provenance

Tier: **contract**.

The module loads, the entry point is callable and its declared signature matches the compiled code. The example below is real captured output, but no independently published figure asserts the numbers.

Both tiers guarantee the signature. Full explanation: https://docs.thefintechbuilder.com/guides/verification/

Generated from the docs.json payload shipped inside fintech-algorithms@0.13.1.
The signature and parameter list are checked against the compiled implementation at build time,
so a description that contradicts the code fails the build rather than reaching this file.

## Links

- Article (how it works, step by step): https://thefintechbuilder.com/earnings-and-per-share-analytics/basic-and-diluted-eps/contingently-issuable-share-inclusion/
- Implementation source: https://github.com/IslamBaraka90/Fintech-Algorithms-Library/blob/main/src/earnings-and-per-share-analytics/basic-and-diluted-eps/contingently-issuable-share-inclusion/impl.ts
- Package on npm: https://www.npmjs.com/package/fintech-algorithms
- Domain index for agents: https://docs.thefintechbuilder.com/earnings-and-per-share-analytics/llms.txt