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𝘼𝙣𝙩𝙝𝙤𝙣𝙮 · 2022年08月06日

那个authorized 和 outstanding分别是啥意思。。。为啥用outstanding那一列进行计算呢

  1. CFA I
  2. FRA

NO.PZ2019120301000040

问题如下：

Question

The following financial information is available at the end of the year.


The diluted EPS (earnings per share) is closest to:

选项：

A.$3.08. B.$2.93. C.$2.91.

解释：

Solution

C is correct. The convertible preferred shares are anti-dilutive, as shown in the following table. Therefore, the diluted EPS is the same as the basic EPS, $2.91.


* Exceeds Basic EPS; Series B is anti-dilutive and is thus not included.

A is incorrect. It ignores the Series A dividends and incorrectly includes the anti-dilutive effect of converting the Series B shares.

From the table:

Earnings to Common = 1,000,000 (ignores Series A, converts)

Common shares outstanding = 325,000, as per table with conversion of convertible

EPS = $1,000,000/325,000 shares = $3.08/share

B is incorrect. It includes the conversion of the convertible securities, which are anti-dilutive.

如题

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1 个答案

Kiko_品职助教 · 2022年08月08日

嗨，爱思考的PZer你好：


authorized是公司总共授权发的股数。
outstanding是这一年公司实际发的股数，所以需要用实际的计算。


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