NO.PZ202304050100017004
问题如下：
SKI reported basic shares outstanding of
270,400,000 and positive net income on its income statement for the year ended
31 December 20X2. Besides unvested RSUs, SKI had no other potentially dilutive
securities outstanding. Assuming an average share price of SGD 71.50 for the
year, diluted shares outstanding for the year ended 31 December 20X2 is closest
to:
选项：
A.273,284,585.
B.
275,695,075.
279,341,928.
解释：
B is correct. Diluted shares outstanding is computed using
the treasury stock method, where unvested RSUs are added to basic shares
outstanding, net of assumed repurchases which is based on the average
unrecognized share-based compensation expense and average prevailing market
price for the shares.
这里的83m 然后还有2年 所以是除于二 41.5m的潜在稀释能力
