稀释每股收益计算问题研究

On the Calculation of Diluted EPS

潜在稀释性证券是指赋予持有者在报告期或以后期间享有普通股权利的一种金融工具或其他合同。在计算和列报"稀释每股收益"时,考虑潜在稀释性证券的影响,可以提供一个更可比、更有用的财务指标。但是不同的潜在稀释性证券存在着不同的稀释能力,本文将基于增量股每股收益法,提出对于评价潜在稀释性证券稀释能力的一些看法和思考。

The potential dilutive securities refers to a financial instrument or other contract that give holders common stock rights during or after the reporting period. In the calculation and presentation of “diluted earnings per share”, taking the influence of potential dilutive securities into consideration can provide more comparable, more useful financial indicators. But different potential dilutive securities have different dilution ability. Based on the incremental earnings per share method, this paper puts forward some opinions on the evaluation of the dilution abilitv of ootential dilutive securities.