高會-稀釋EPS的重要觀念??????? - 會計
By Rachel
at 2014-07-14T22:25
at 2014-07-14T22:25
Table of Contents
子公司有母公司潛在可轉換普通股的情況,母持子80%股權.
假設子公司有可轉換公司債1000張,利率10%,面額100,所得稅率25%
每張可換母公司普通股一股,請問合併稀釋EPS要如合併入??
我想問的是分子的部分,要計入的金額是1000*10%*100*75%=7500
還是1000*10%*100*75%*80%=8000??
要乘以母持股比例嗎?
--
假設子公司有可轉換公司債1000張,利率10%,面額100,所得稅率25%
每張可換母公司普通股一股,請問合併稀釋EPS要如合併入??
我想問的是分子的部分,要計入的金額是1000*10%*100*75%=7500
還是1000*10%*100*75%*80%=8000??
要乘以母持股比例嗎?
--
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