Kukiyo
2024-03-31 19:22請(qǐng)問這里是不是意思是unvested share-based awards是anti-dilutive security
請(qǐng)問這里是不是意思是unvested share-based awards是anti-dilutive security that should be added back to the dilutive shares outstanding? 三個(gè)選項(xiàng)都是anti-dilutive securities, 但是只有unvested share-based awards需要被加入dilutive shares outstanding?
所屬:CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2024-04-01 10:41
該回答已被題主采納
同學(xué),上午好。這道題考察的是原版書的兩句話。
首先,作為分析師,應(yīng)該將 anti-dilutive securities加入到diluted share中,尤其是當(dāng)公司有虧損的情況下(截圖1)
其次,在折現(xiàn)模型中,需要考慮發(fā)行在外的未生效share-based awards(截圖2)
