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jvniki · 2023年02月19日

没太理解 issued 10%bond

  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
273,542

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 =273,542

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 =273,542

在算diluted EPS的时候，如果有convertible bond的话，convertible bond转成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bond转股后的股份数。

 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,


1、如果题目中要是15%cash 那还需要乘以1.15嘛？

2、10%bond，不用 1000*10%嘛

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1 个答案

王园圆_品职助教 · 2023年02月19日

嗨，努力学习的PZer你好：


同学你好

  1. 不用，只有股票分红会导致对外发行的股票变多
  2. 10%是指coupon rate，在可转换债券这里，只需要知道公司发行了多少份债券，每份债券可以转换成几份股票即可得到最后能转换的故票数；这整个计算过程和coupon rate是没有关系的

----------------------------------------------
努力的时光都是限量版，加油！

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