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Lila · 2024年08月17日

stock dividend？

  1. CFA I
  2. FRA

NO.PZ2016012102000037

问题如下：

At the beginning of the year, PZ company had 200,000 shares of common stock outstanding. On May 31, Share issued 50,000 shares of common stock. And Share issued a 15% stock dividend on June1. On October 1, the company issued 1,000, 10% bonds, each can be converted into 10 shares of common stock. In computing basic and diluted EPS, what is the weighted average number of shares to be used assuming the convertible bonds are dilutive?

选项：

Average shares, basic
Average shares, dilutive

A.

263,542
273,542

B.

263,542
230,200

C.

178,900
236.042

解释：

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

Diluted shares = 263,542 + 10,000 =273,542

考点：股数计算

Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542

* 5月底发行的50,000股，需要按时间加权。

** 乘以 1.15，是因为发了15%的股票股利

Diluted shares = 263,542 + 10,000 =273,542

在算diluted EPS的时候，如果有convertible bond的话，convertible bond转成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bond转股后的股份数。

这不是分红么？为什么要在股票数量上乘以它？

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1 个答案

lynn_品职助教 · 2024年08月18日

嗨，爱思考的PZer你好：


1、分红有现金分红 cash dividend，股票分红 stock dividend，两种形式对财报的影响是不同的


现金分红 cash dividend：资产和所有者权益同时减少


股票分红 stock dividend：所有者权益内部科目改变，留存收益减少，股本增加，所有者权益总体不变的。不影响资本结构，但是是影响在外发行的股票数量的，


发放股利等于股票数量增加。


2、stock split是股票拆分，一股拆几股，相当于整钱换零钱，每股面值减少。


2-for-1 split是股份数一变二，3-for-2 split是二变三，


对于数份数量，2-for-1 split是×2，3-for-2 split是×3/2。


对于股票价格，那么在拆分的那一瞬间，价格是和股票份数呈反比的，2-for-1 split是价格÷2（50元/股变为25元/股），3-for-2 split是÷3/2。

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