diluted shares outstanding =
Basic shares outstanding
+ shares issued from conversion or exercise of share based compensation (unexercised(not vested of settled) option and unvested RSUs)
-(Assumed proceeds from conversion or exercise of the share based awards/average share price of the reporting period)
其中,assumed proceeds = cash proceeds from exercise + average unrecognized share-based compensation expense
>> unrecognized share-based compensation expense = the unvested awards * their grant -date fair value, 这里的unvested awards和上面的shares issued from conversion or exercise of share based compensation (unexercised(not vested of settled) option and unvested RSUs) 有什么差别? 都是unvested part, 怎么理解这个unrecognized share based compensation expense