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杨嘻嘻 · 2020年11月22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

June 1,的股票分红15%，为什么不考虑时间加权的影响？ *1.15* 7/12

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1 个答案

Olive_品职助教 · 2020年11月23日

嗨，从没放弃的小努力你好：


stock split和stock dividend是不用计算时间加权的，这个老师在课上强调过的


-------------------------------
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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