NO.PZ201710200100000403
问题如下:
3. The forecasted item described in Reason 3 will most likely impact:
选项:
A.earnings per share.
B.dividends per share.
C.book value per share.
解释:
C is correct.
Other Comprehensive Income (OCI) bypasses the income statement and goes directly to the statement of stockholders’ equity (which is a violation of the clean surplus relationship). Therefore, book value per share for PTU will be impacted by forecasted OCI.
请问老师,
C. Book value per share指的是BV of Equity per share吗?
谢谢!