Which of the following are considered potentially dilutive securities?

Potentially dilutive securities are financial instruments that can be converted into or exercised for common stock, thereby potentially increasing the number of common shares outstanding and affecting earnings per share (EPS) calculations.

Stock options and convertible securities fall into this category because they provide the holder the right, under certain conditions, to convert them into common shares. When these securities are exercised or converted, they can lead to a dilution of existing shareholders' equity due to the increase in the total number of shares outstanding.

For instance, stock options allow employees or other stakeholders to purchase the company's stock at a set price, which becomes dilutive when the options are exercised. Similarly, convertible securities, such as convertible bonds or convertible preferred shares, permit the holders to convert their holdings into a predetermined number of common shares, impacting the overall share count.

The other options do not include instruments that have this potential for dilution. Common stock represents shares already outstanding, treasury stock refers to shares repurchased by the company and not available for dilution, preferred stock does not typically convert into common stock unless specified, and cash equivalents, loans, and current liabilities are not equity instruments with conversion features. Thus, stock options and convertible securities distinctly qualify as potentially dilutive due to their influence on the number