什么情况会用库藏股的方法？

NO.PZ2016012102000038 问题如下 Whis the totnumber of shares thshoulusein computing luteEPS unr the following contions?500,000 shares outstanng.200,000 warrants exercisable $42 per share.Average share priis $45.Year-enshare priis $50. A.89,901. B.500,309. C.513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price.The impaof the warrants:45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333sharesShares in tot: 13,333 + 500,000 = 513,333 shares.考点股数计算因为认股权证的行使价低于平均股价，所以认股权证被摊薄。认股权证的影响行权可以收到的现金可以回购的股票数是 200,000*42/45。因此需要多发行的股份 =200,000-200,000*42/45 = 13,333 shares。所以对应的总的稀释后的股票数为513,333 shares 42的行权价格，市场价格45. 不是应该以45的价格卖出，42的价格买入吗。42卖出再以更高的价格买入，有啥意义呢？

NO.PZ2016012102000038 500,309. 513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price. The impaof the warrants: 45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333shares Shares in tot: 13,333 + 500,000 = 513,333 shares.老师 能麻烦您谅解一下13333的得来嘛

NO.PZ2016012102000038 如题，这道题的答案不是 313,333

500,309. 513,333. The warrants are lutive because the exercise priof the warrants is less ththe average share price. The impaof the warrants: 45−4245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares4545−42​×200,000shares=13,333shares Shares in tot: 13,333 + 500,000 = 513,333 shares.老师，没有找到对应课件，可以告知下，我再理解一下吗。。。