1, warrants are different from stock options.
When the exercise price of multinational companies is lower than the average market price of common stock in the current period, its dilution should be considered. Calculate the combination of unified accounts, and the net profit amount remains unchanged as a molecule;
The adjustment items of global companies are the increased number of common shares calculated according to the formula specified in Article 10 of this Standard, and the time weight should also be considered. If warrants or stock options are issued in the current period, the average market price of common shares shall be calculated from the issue date of warrants or stock options.
2. Convertible corporate bonds are different
For multinational companies, when calculating diluted earnings per share, the adjustment item of numerator is the after-tax impact of interest on convertible corporate bonds that have been recognized as expenses in the current period;
The adjustment items of global companies are the weighted average of the number of shares converted into ordinary shares at the beginning of the current period or the issue date.
3, the scope is different
Earnings per share of multinational companies after deducting non-recurring gains and losses from their net profits.
Global companies include those non-operating profits brought by one-time asset transfer or equity transfer.
Baidu Encyclopedia-Global Enterprise
Baidu encyclopedia-multinational company