When a subsidiary's convertible bond is treated as common stock in computing the subsidiary's diluted EPS, how

Question:

When a subsidiary's convertible bond is treated as in computing the subsidiary's diluted EPS, how is the interest on the bond treated in computing diluted consolidated EPS?

Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on...