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wellwellwell · 2017年10月05日

问一道题:NO.PZ2016012102000037

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请问题干里“Hall issued 1,000,10%bonds...”—— 这个“10%”是不是有点蹊跷,如果是10%bonds,那不是只有100bonds转了common stock?还是我糊涂了?

1 个答案

竹子 · 2017年10月06日

10%指的是coupon rate

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NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 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luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候,如果有convertible bon话,convertible bon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 bon股后的股份数。

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