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吴晓丽 · 2021年01月04日

问一道题：NO.PZ2016012102000037 [ CFA I ]

  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

basic shares and diluted shares 公式在讲义的哪里呢

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1 个答案

Olive_品职助教 · 2021年01月05日

嗨，爱思考的PZer你好：


请见基础班讲义118、127两页，以及框架图19-20页。


-------------------------------
努力的时光都是限量版，加油！


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