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AASB 133 say "Options and warrants are dilutive when they would result in the issue
of ordinary shares for less than the average market price of ordinary
shares during the period. The amount of the dilution is the average
market price of ordinary shares during the period minus the issue price"
For example: martet price 6.00, excised price 4.00, option with 10,000 shares
The answer is 10000*4/6=6667, it means issue 3333 more. when they calculate EPS, the share increase 3333.
I am confused the above, why increase 3333, it should increase 10,000 as it issue 10,000 in practice. who can help me on this |
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色彩缤纷的家常菜 NO.11------港式烧肉配蜜瓜 (2008-8-27) komen 
学乐器（钢琴小提琴大提琴所有乐器）的陪练耐心，练琴态度，选择方向，学琴心态。-- 全文完 (2011-6-30) 第一名 
发表于 2011-1-30 21:31