Table:
|  | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| EARNINGS PER SHARE |  |  |  |
| Net profit/(loss) for the year (USDm) | 166.0 | -34.8 | 2.4 |
| Million shares |  |  |  |
| Weighted average number of shares | 74.3 | 73.4 | 62.3 |
| Weighted average number of treasury shares | -0.3 | -0.3 | -0.3 |
| Weighted average number of shares outstanding | 74.0 | 73.1 | 62.0 |
| Dilutive effect of outstanding share options | 0.0 | - | - |
| Weighted average number of shares outstanding incl. dilutive effect of share options | 74.0 | 73.1 | 62.0 |
| Basic earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04 |
| Diluted earnings/(loss) per share (USD) | 2.24 | -0.48 | 0.04 |
Paragraphs:
NOTE 26 – EARNINGS PER SHARE AND DIVIDEND PER SHARE
When calculating diluted earnings per share for 2018 and 2017, RSUs have been omitted as they are out-of-the-money and thus anti-dilutive, but the RSUs may potentially dilute earnings per share in the future. Please refer to note 3 for information on the RSU share options.
Question:
Why have RSUs been omitted when calculating diluted earnings per share for 2018 and 2017?