课件

问题如下：

The subject company reported a net loss on its income statement in the most recent fiscal period but reported positive free cash flow. Your colleague should add anti-dilutive securities to diluted shares outstanding in their discounted cash flow valuation model to account for:

选项：

forfeited share-based awards.

unvested share-based awards.

RSUs that settled in the most recent fiscal period.

解释：

B is correct. All unvested share-based awards, regardless of the spread between

their grant-date fair value and current market price, are anti-dilutive for a company

that reported a net loss.