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粥粥 · 2024年10月19日

想问一下什么时候需要时间加权

  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。

有点晕乎，有时候需要有时候不需要

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1 个答案

王园圆_品职助教 · 2024年10月19日

同学你好，首先，只有会影响basic shares 的那些股票的发行，回购，股票分红，拆股并股会需要考虑时间加权，而一旦进入diluted EPS的计算后的convertible bond ,可转换优先股，期权等都不需要考虑时间加权了，都是默认期初行权的

其次，basic shares 计算中是否考虑加权，同学可以参考以下讲义截图黄色部分的结论


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