11.   According to company statements, the acquisition will dilute Incentive earnings this year and next.

12.   All earnings per-share figures are for diluted earnings.

13.   Brown, questioned whether the company would pay more because it could dilute its earnings for years to come.

14.   But it has made some acquisitions that have diluted earnings and may now be more interested in reorganizing its own operations.

15.   But many shareholders fear that broad-based stock option plans will dilute earnings per share.

16.   But the one thing Birck did not want was a deal that would dilute future earnings.

17.   Caldwell said in the short term the disposals will dilute earnings.

18.   Chase acknowledged that the acquisition would dilute earnings the first year, but maintained that the dilution was not significant.

19.   Companies could issue millions of options to their executives, and then buy back stock to avoid diluting earnings.

20.   Costa Mesa, California-based Apria called off the purchase of the hospice operator because it would dilute earnings next year.