为什么乘以1.1？问一道题：NO.PZ2016012102000037 [ CFA I ]

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 股票分红应该是对上个年度或或期间持有股票所派发的，那5万股5月31日才发行，为什么股票分红也要算进去呢？

NO.PZ2016012102000037 问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive? Average shares, basicAverage shares, lutive A.263,542273,542 B.263,542230,200 C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 请问一下题干中的1000,10%这两个数字代表的含义是什么呢？

NO.PZ2016012102000037问题如下the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 basic 中50000✖️7/12✖️1.15 算出来是33542 请问63542怎么来的

NO.PZ2016012102000037问题如下 the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 我认为题目算法是错误的股票股利应该是对上一年经营成果的分配，即对上一年全部股东的200000股派发股票股利—退一步讲，那50000股实在派发股票股利前一天刚刚新发的，一半作为派发股票股利的计算基础是说不通的

NO.PZ2016012102000037问题如下the beginning of the year, PZ company h200,000 shares of common stooutstanng. On M31, Share issue50,000 shares of common stock. AnShare issuea 15% stovinon June1. On October 1, the company issue1,000, 10% bon, eacconverteinto 10 shares of common stock. In computing basic anluteEPS, whis the weighteaverage number of shares to useassuming the convertible bon are lutive?Average shares, basicAverage shares, lutiveA.263,542273,542B.263,542230,200C.178,900236.042 Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542luteshares = 263,542 + 10,000 =273,542考点股数计算Basic shares = {[200,000 x (12 / 12)] + [50,000 x (7 / 12)]} x 1.15 = 263,542* 5月底发行的50,000股，需要按时间加权。** 乘以 1.15，是因为发了15%的股票股利luteshares = 263,542 + 10,000 =273,542在算luteEPS的时候，如果有convertible bon话，convertible bon成的股票是不考虑时间加权的，就视同最初发行的一样。是直接加上convertible bon股后的股份数。 是只有common share需要时间加权吗？可转债转道股不需要时间加权，那可转优先股，option，也都是不算时间加权，直接按最初算吗？