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:
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 x (3 / 12)] =266,042
老师,这道题为什么直接+ [10,000 x (3 / 12)] ,不需要再减去库藏股吗?还是因为没有给到具体的价格,计算不出库藏股,所以就不需要减去了?谢谢!