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Nicole Xiang · 2024年05月07日

请问此题目里： Traded 3 times 怎么理解呢?

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NO.PZ2023081403000024

问题如下：

Q. A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:

选项：

A.basic EPS equals its diluted EPS. B.capital structure is considered complex at year-end. C.basic EPS is calculated by using a simple average number of shares outstanding.

解释：

A is correct. Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.

请问此题目里： Traded 3 times 怎么理解呢?

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1 个答案

lynn_品职助教 · 2024年05月07日

嗨，努力学习的PZer你好：


交易三次就是指发行了三次股票的意思。


题干说了它只是发行的普通股，不管是几次，都不存在可转债或者转股的问题，所以也就没有股票被稀释的可能性。所以basic和diluted EPS是相等的。

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