在share based compensation的影响里,提到b
asic shares outstanding(ending) = basic shares outstanding(beginning)+
shares issued from conversion or exercise of share based awards -
(assumed proceeds from conversion or exercise of the share-based awards/average share price for the reporting period)
课件里shares issued from conversion or exercise of share based awards 包括stock options unexercised 和RSUs unvested ,这里不是应该加上当年新解锁的就相当于exercise的或者vested的么? 为什么是加unexercised 和unvested?其次,到后面Financial Statement Modeling 里Forecasting shares outstanding 里面的公式和之前的有不一样了,为什么forecast 的加减项有差别?怎么区分?
basic shares outstanding(ending) = basic shares outstanding(beginning)+
RSUs vested and/or shares options exercised +
shares issued from secondaries, acquisition,etc -
shares repurchase