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lxn · 2018年06月14日

问一道题：NO.PZ2016012102000039 [ CFA I ]

  1. CFA I
  2. FRA

求问这题的 DEPS 为什么答案，分子分母不加上原来的shares和 net income？ 

问题如下图：

选项：

A.

B.

C.

解释：

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1 个答案

竹子 · 2018年06月14日

答案中是单独判断（即只看这个证券本身对分子分母的影响）这个证券是不是可稀释的，经过比较发现不是可稀释的，所以DEPS就直接等于BEPS了。


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