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早早 · 2023年05月05日

50000那笔的权重为啥是7／12？

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  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。

5月底发行的50000，权重为啥不是6／12？

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1 个答案

王园圆_品职助教 · 2023年05月05日

同学你好，5月31日就是6月1日，你可以再算一下，从6月1日到12月31日，有7个月而不是6个月哦

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