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remoo · 2020年10月08日

问一道题：NO.PZ2016012102000037

  1. CFA I
  2. FRA

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

可转债再计算的diluted的时候不是不需要时间加权吗？在给出平均价格的题目中，都是直接算一整年的

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1 个答案

Olive_品职助教 · 2020年10月10日

嗨，努力学习的PZer你好：


如果可转债是年初就存在的，那么我们计算diluted EPS一般假设可转债从一开始就转成股票了。

但是这道题是10月1号才发行的可转债，我们不能把转股这件事追溯到年初。


-------------------------------
就算太阳没有迎着我们而来，我们正在朝着它而去，加油！


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