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Zyy411 · 2020年03月07日

问一道题:NO.PZ2016012102000037

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:

Average shares, basic
Average shares, dilutive
A.
263,542
266,042
B.
263,542
230,200
C.
178,900
236.042

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!

1 个答案

纠纠_品职答疑助手 · 2020年03月08日

同学你好:

这里是在发行的可转债,转了以后直接就是多出1000 bond * 每个债券可以转10个普通股,等于10000股。

这里不是期权,不适用treasury stock method,所以不需要减去库藏股。

加油!

 

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