您好

问题如下：

If the weighted average share price during 20X2 was lower than SGD 71.50, but the average unrecognized share-based compensation expense was the same, diluted shares outstanding would be ______________ the amount calculated in the previous question.

选项：

Lower than

Higher than

The same as

解释：

A is correct. A lower weighted average share price in 20X2 would result in a

greater number of shares assumed to be repurchased, thus fewer shares added to

basic shares outstanding in the calculation of diluted shares outstanding.