سهام عادی بالقوه: قراردادی که دارنده آن از حق تملک سهم عادی برخوردار است. (استاندارد حسابداری 30 سود هر سهم (مصوب 1388))

A potential ordinary share is a financial instrument or other contract that may entitle its holder to ordinary shares - IAS 33 Earnings per Share

Examples of potential ordinary shares are: (a) financial liabilities or equity instruments, including preference shares, that are convertible into ordinary shares; (b) options and warrants; (c) shares that would be issued upon the satisfaction of conditions resulting from contractual arrangements, such as the purchase of a business or other assets.