NO.PZ2016012102000038
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:
Shares in total : 13,333 + 500,000 = 513,333 shares.
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