问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，这题目是否可以直接定性判断出来。
根据回购之前的BVPS=30$ per share，BVPS=prevailing market price = 回购价格，因此回购将等比例调整公司的的“每股指标”，BVPS保持不变。
NO.PZ2016021705000056问题如下A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase.B.crease.C.remain the same.is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange如题，这时候会发生什么变化呢？
NO.PZ2016021705000056 问题如下 A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase. B.crease. C.remain the same. is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange 如题
NO.PZ2016021705000056 问题如下 A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase. B.crease. C.remain the same. is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange 老师，cash vinasset里面cash减少了，equity里面哪个科目减少的呢？另外如果是share vin那么asset 和liability不变，只是equity里面的资金从retaineearning 进了contributecapital对吗？
NO.PZ2016021705000056问题如下A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase.B.crease.C.remain the same.is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange老师不是很理解buyback指的什么时候？
NO.PZ2016021705000056 请问，这里 的 book value 并没有明确指出 是 Equity 的 book value。 为什么就不能是 Asset 的 book value 呢？
