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    Dilution Potential Common Stock

    2010/12/18 10:39:00 27

    Diluted Common Stock Accounting

    potential

    common stock

    A financial instrument or other contract that gives its holder the right to acquire common stock during the reporting period or subsequent period, including Switching Company bonds, warrants, share options, etc.


      

    dilution

    The potential common stock refers to the underlying common stock that assumes that the current period is converted into ordinary shares, which will reduce earnings per share.


    In calculating diluted earnings per share, the current net profit attributable to common shareholders should be adjusted according to the following items:


    (1) interest is recognized as the dilution of the underlying common stock during the current period.


    (2) dilution potential common stock

    Transformation

    The proceeds or expenses that will arise.


    When calculating diluted earnings per share, the weighted average number of ordinary shares issued in the current period should be the sum of the weighted average of ordinary shares and the weighted average of the number of ordinary shares that have been converted to ordinary shares.


    When calculating the weighted average of diluted potential ordinary shares converted to ordinary shares issued by ordinary shares, the diluted potential ordinary shares issued during the previous period should be assumed to be converted at the beginning of the current period; the diluted potential ordinary shares issued during the current period should be assumed to be converted on the day of issue.


    When the exercise price of warrants and share options is lower than the average market price of ordinary shares, the dilution should be considered.

    When calculating diluted earnings per share, the number of ordinary shares increased is calculated according to the following formula:


    The number of ordinary shares increased: the number of common shares converted to the right to exercise - the price of exercise, the number of ordinary shares converted to the right to exercise, the average market price of ordinary shares during the current period.


    When an enterprise promises to repurchase the price stipulated in the contract for repurchase its shares, it should consider its dilution when it is higher than the average market price of the current common stock.

    When calculating diluted earnings per share, the number of ordinary shares increased is calculated according to the following formula:


    The number of ordinary shares increased = the price of repurchase price, the number of ordinary shares promised to buy back, the average market price of ordinary shares in the current period - the number of ordinary shares promised to buy back.


    Diluted potential ordinary shares should be diluted into the order of dilution to the diluted earnings per share until the diluted earnings per share reach the minimum.

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