开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

nzh · 2019年02月14日

corporate finance r22 股票回购

  1. CFA II
  2. Corporate Issuers

问题如下图：

选项：

A.

B.

C.

解释：

请问为什么股票回购的钱要从BV里减去，股票在外公开市场还是回购回公司都还在啊，bv不变。
添加评论
1 个答案

吴昊_品职助教 · 2019年02月18日

一旦股票回购了，就会记在treasury stock这一科目中（库存股），这是equity的减项。所以BV是会减少的。

举个例子，在外发行10股股票，不算留存收益的话，equity是10股*股价。回购2股之后，equity是8股*股价，相当于在外发行股票少了，equity自然减少了，BV也减少。

加油~

  • 1

    回答

  • 3

    关注

  • 442

    浏览
相关问题

NO.PZ2016021705000056 问题如下 A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase. B.crease. C.remain the same. is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange 如题

2023-10-07 14:29 1 · 回答

NO.PZ2016021705000056 问题如下 A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase. B.crease. C.remain the same. is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange 老师，cash vinasset里面cash减少了，equity里面哪个科目减少的呢？另外如果是share vin那么asset 和liability不变，只是equity里面的资金从retaineearning 进了contributecapital对吗？

2023-02-06 23:15 1 · 回答

NO.PZ2016021705000056问题如下A company with 20 million shares outstanng cis to repurchase 2 million shares the prevailing market priof €30 per share. the time of the buyback, the company reports totassets of €850 million antotliabilities of €250 million. a result of the buyback, thcompany’s book value per share will most likely: A.increase.B.crease.C.remain the same.is correct.The company’s book value before the buybais €850 million in assets − €250 million in liabilities = €600 million. Book value per share is €600 million/20 million = €30 per share. The buybawill reequity 2 million shares the prevailing market priof €30 per share. The book value of equity will receto €600 million − €60 million = €540 million, anthe number of shares will receto 18 million; €540 million/18 million = €30 book value per share. If the prevailing market priis equto the book value per share the time of the buyback, book value per share is unchange老师不是很理解buyback指的什么时候？

2022-06-25 10:57 1 · 回答

NO.PZ2016021705000056 请问，这里 的 book value 并没有明确指出 是 Equity 的 book value。 为什么就不能是 Asset 的 book value 呢？

2022-01-05 04:54 3 · 回答

NO.PZ2016021705000056 通过资产负债表的变化，能否通过定性的角度得出正确答案

2021-08-31 14:25 1 · 回答