When calculating EPS, the directors of Pique Limited are not sure how to, or if they need to, include ordinary shares that would be issuable under employee share‐based payment schemes. They argue that the issuing of such shares will be contingent upon the company meeting certain profitability targets.

Required 

Advise the directors on the considerations required regarding contingently issuable ordinary shares as per AASB 133/IAS 33.