1, with different business scope.
Commodity City is engaged in management consulting activities and provides consulting services for enterprises and entrepreneurs.
International trade city is engaged in partial management, cartel agreement organization, mutual fund management or other similar services.
2. Warrants are different from stock options.
When the exercise price of commodity market 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 project of international trade city is the increase of common stock calculated according to the formula stipulated 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.
3. Convertible corporate bonds are different
For Commodity City, 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 item of International Trade City is the weighted average number of shares converted into ordinary shares at the beginning of the current period or the issue date.
4, the scope is different
Commodity City includes earnings per share after deducting non-recurring gains and losses from net profit.
The assets of international trade city include the non-operating profit brought by one-time asset transfer or equity transfer.
Baidu Encyclopedia-China Yiwu International Trade City
Baidu Encyclopedia-China Commodity City