问题如下:
3. The forecasted item described in Reason 3 will most likely impact:
选项:
A.earnings per share.
B.dividends per share.
C.book value per share.
解释:
C is correct.
Other Comprehensive Income (OCI) bypasses the income statement and goes directly to the statement of stockholders’ equity (which is a violation of the clean surplus relationship). Therefore, book value per share for PTU will be impacted by forecasted OCI.
不是说OCI在处理的时候: 加在NI或者从BV减去?
不是说是调整NI,如果这样什么海选BV?