As 20 in nov 2013 rtp

HI if you refer the AS 20 question in the Nov 2013 RTP link -> https://220.227.161.86/30778rtpfinalnov2013-1.pdf

for the calculation of the weighted average number of shares, they have included the convertible debentures as per some SEBI guideline. Now I am confused because there is no such guideline that has been taught to us in accounts or its not even present in the study mat. What should I do? 

Should I just try to mug up that guideline? and hope it deosnt come for my exams?