计算deps

刚才看了原版书，讲到股票期权的deps计算For calculating diluted EPS, the incremental number of shares is weighted based upon the length of time the financial instrument was outstanding in the year. If the financial instrument was issued prior to the beginning of the year, the weighted average number of shares outstanding increases by the incremental number of shares. If the financial instruments were issued during the year, then the incremental shares are weighted by the amount of time the financial instruments were outstanding during the year. 这个增加的股数与option发行时间有关？不理解。可转债可转优先股不用时间加权，option需要？不理解option行权deps的计算

我们在计算库藏股的时候，是假设用这笔钱去公开市场上用平均价格买股票，就相当于回购股份，在讲beps的时候，回购股份是需要时间加权调整的。