When the exercise price of a technology company is lower than the current average market price of common stock, it is necessary to consider dilution. By calculating the combination of general ledger and general ledger, the figure of net profit as a numerator will remain unchanged.
The adjustment item of the technology company is the increase of common stock calculated according to the formula specified in Article 10 of this Standard, and the time weight is considered. Where warrants or stock options are issued in this period, the average market price of common shares shall be calculated from the date of issuance of warrants or stock options.
2. Convertible corporate bonds are different
For technology companies, when calculating diluted earnings per share, the molecular adjustment item is the after-tax impact of the interest recognized as an expense in the current period of convertible corporate bonds.
The adjustment items of technology companies are assumed to be the weighted average of the number of shares converted into ordinary shares at the beginning of the period or on the issue date of convertible corporate bonds.
Extended data:
Different ranges
The assets of technology companies include earnings per share after deducting non-recurring gains and losses.
The assets of a technology company include non-operating profits generated by one-time asset transfer or equity transfer.
Different accounting methods
Science and technology companies and contracting enterprises should debit "bank deposits" and "accounts payable" according to the repayment of project funds when settling the project price.
Science and technology enterprises should establish a detailed account of cost content, conduct detailed accounting and correctly collect it. It is forbidden to include the loan interest, rent and other expenses that should be borne in this period and the expenses that should be included in the value of fixed assets in the start-up expenses.
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