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来源：百度知道 编辑：UC知道 时间：2024/05/27 16:36:27
Diluted earnings per share
For the purpose of calculating diluted earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent entity, and the weighted average number of shares outstanding, for the effects of all dilutive potential ordinary shares.
Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.
For the purpose of calculating diluted earnings per share, the number of ordinary shares shall be the weighted average number of ordinary shares calculated in accordance with paragraphs 19 and 26, plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares.
Potential ordinary shares shall be treated as
For the purpose of calculating diluted earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent entity, and the weighted average number of shares outstanding, for the effects of all dilutive potential ordinary shares.
Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of specified conditions.
For the purpose of calculating diluted earnings per share, the number of ordinary shares shall be the weighted average number of ordinary shares calculated in accordance with paragraphs 19 and 26, plus the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares.
Potential ordinary shares shall be treated as
摊薄后每股收益
为计算每股摊薄盈利，一个实体应调整利润或亏损归因于普通股东的母公司的实体，加权平均发行在外股票数量，造成的影响的所有潜在摊薄普通股。
稀释是减少了每股收益或增加每股亏损造成的，前提是可转换票据转换，即选择或认股权证行权，或发行普通股后，满意的具体条件。
为计算摊薄后每股收益的普通股数量应加权平均普通股数量计算，按照第19和26 ，加上加权平均普通股数量，将发行的所有转换的潜在摊薄普通股为普通股份。
潜在普通股应视为摊薄时，只有当其转换为普通股会减少每股收益或增加每股亏损来自持续运营。
使用一个实体的利润或损失来自持续运营的原因是母公司实体的控制编号，以确定是否有潜在普通股的摊薄或antidilutive 。在确定是否潜在普通股的摊薄或antidilutive ，每一个问题或一系列的潜在普通股是分开考虑，而不是总量。
追溯调整
如果一些普通的或潜在的普通流通股的增加而导致的资本，奖金的问题或分享分裂，或减少由于反向份额拆分，计算基本和稀释后每股盈余为所有时期应追溯调整。
我们的目标是要找到自然的关系，如果有的话，以最少的限制，他们的分析形式（即自由） 。许多方法存在建模科学数据：一些使用固定形式参数模型来自专家的知识，和其他人利用数值模型（如神经网络） ，目的是预测。还有一些模式探索空间限制使用贪婪单项搜索（ 8日， 9日） 。另外，我们所寻求的主要不受约束解析表达式，说明确切的保护关系的象征性，从而帮助蒸馏数据纳入科学知识