An analyst gathers the following information for a company's fiscal year beginning 1 January:

Item	Amount
Net income	€9,200,000
Interest expense on convertible debt	€1,600,000
Common shares outstanding on 1 January	6,000,000
Common shares issued on 31 March	4,000,000
Common shares outstanding on 31 December	10,000,000
Income tax rate	35%

If the convertible debt was outstanding for the entire year and is convertible into 2,000,000 common shares, reported diluted EPS is closest to: