In calculating basic earnings per share (EPS), the weighted average number of shares is typically adjusted to include shares from the date when the consideration for those shares becomes payable. Here's the correct timing for the inclusion of different types of ordinary shares in the calculation:

B. Ordinary shares issued for the rendering of services to the entity are included in the weighted average number of shares from the date when the shares are transferred to the service provider.

This aligns with the principle that equity instruments issued for services rendered or assets acquired should be included in the EPS calculation from the point when they are actually issued or become payable, not when the agreement for the transaction was made or when the payment is expected.