NO.PZ2018103102000100
问题如下：
Company M has reported significant amounts of other comprehensive income, which may have an effect on:
选项：
A.dividends per share
B.earnings per share
C.book value per share
解释：
C is correct.
考点：Clean surplus relationship
解析：OCI直接计入所有者权益，BVPS会受到OCI的影响。违反了clean surplus relation。
没看懂题目的解释