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ciaoyy · 2018年01月30日

问一道题：NO.PZ2016012102000039 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

    

选项：

A.

B.

C.

解释：


上课的时候不是说如果只有一个security，直接代入公式就好，不用判断是否具有稀释作用吗？为什么这道题还是按照“两步走”呢?

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竹子 · 2018年02月01日

一个也需要判断，你如果听到这句话请截个图看是视频的哪部分说的，应该是你理解错了。

ciaoyy · 2018年02月01日

我知道了。只有一项的话，判断是在计算DEPS之后，比较DEPS与BEPS大小；多个的话，判断是在计算DEPS之前看看该项是否具有diluted的作用。没有的话，则不进入DEPS的计算

竹子 · 2018年02月02日

对，就是有两种方法来比较，一个是加到BEPS里面一起计算，一个是单独的每个拿出来计算

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