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vici · 2020年10月23日

问一道题:NO.PZ2016012102000038 [ CFA I ]

问题如下:

What is the total number of shares that should be used in computing diluted EPS under the following conditions?

500,000 shares outstanding.

200,000 warrants exercisable at $42 per share.

Average share price is $45.

Year-end share price is $50.

选项:

A.

89,901.

B.

500,309.

C.

513,333.

解释:

The warrants are dilutive because the exercise price of the warrants is less than the average share price.

The impact of the warrants:

454245×200,000shares=13,333shares\frac{45-42}{45}\times200,000shares=13,333shares

Shares in total : 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。。。
1 个答案

Olive_品职助教 · 2020年10月23日

嗨,努力学习的PZer你好:


讲义125页, warrants 和option处理方法是一样的。


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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!