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四喜丸子 · 2022年12月22日

是否债转股、优先股转普通股、option看涨期权行权，都需要依据时间加权？

  1. CFA I
  2. FRA

NO.PZ2016012102000037

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive
A.
263,542
266,042
B.
263,542
230,200
C.
178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

考点：股数计算

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

* 5月底发行的50,000股，需要按时间加权。

** 乘以 1.15，是因为发了15%的股票股利

Diluted shares = 263,542 + [10,000 x (3 / 12)] =266,042

老师您好，


请问一下，是否债转股、优先股转普通股、option看涨期权行权，都需要依据时间加权？


谢谢老师。



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lynn_品职助教 · 2022年12月23日

嗨，从没放弃的小努力你好：


是的，会引起所有者权益总额变动的股数变动（增发股票、回购股票、债转股、优先股转普通股、option看涨期权行权等）需要进行时间加权，而不引起所有者权益变动的股数变动（发放股票股利、拆股或并股等）不用计算加权平均。

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