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Biubiubird · 2024年08月01日

突然有点卡住

  1. CFA I
  2. FRA

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.

增发普通股，分母不就增加了？然后就被稀释了？

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lynn_品职助教 · 2024年08月02日

嗨，爱思考的PZer你好：


请看以下讲义截图黄色框框部分——basic EPS和diluted EPS最大的差别在于后者有没有公司发行的convertible bond，preferred shares，以及options


本题题干说了公司没有以上粉色的证券类型，那肯定basic EPS和diluted EPS就完全一样了哦，增发普通股两个是一样的哈。

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