When calculating the number of shares for diluted earnings per share: Select all that apply. The number of dilutive potential ordinary shares that must be included in the year-to-date period calculation is the weighted average number of the dilutive potential ordinary shares included in each interim dilutive earnings per share computation. The number of ordinary shares shall be the weighted average number of ordinary shares as calculated for basic earnings per share plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares. Dilutive potential ordinary shares (e.g., convertible securities, warrants, share options and contingently issuable shares) are deemed to have been converted, exercised or issued into ordinary shares at the end of the current reporting period. Dilutive potential ordinary shares shall be determined independently for each period presented.

When calculating the number of shares for diluted earnings per share: Select all that apply. The number of dilutive potential ordinary shares that must be included in the year-to-date period calculation is the weighted average number of the dilutive potential ordinary shares included in each interim dilutive earnings per share computation. The number of ordinary shares shall be the weighted average number of ordinary shares as calculated for basic earnings per share plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares. Dilutive potential ordinary shares (e.g., convertible securities, warrants, share options and contingently issuable shares) are deemed to have been converted, exercised or issued into ordinary shares at the end of the current reporting period. Dilutive potential ordinary shares shall be determined independently for each period presented.

FINANCIAL ACCOUNTING

10th Edition

ISBN:9781259964947

Author:Libby

Publisher:Libby

Chapter1: Financial Statements And Business Decisions

Section: Chapter Questions

Problem 1Q

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XYZ stock price and dividend history are as follows: Dividend Paid at Year-End $5 Year 2018 2019 2020 2021 Beginning-of- Year Price $ 130 144 120 125 An investor buys six shares of XYZ at the beginning of 2018, buys another three shares at the beginning of 2019, sells one share at the beginning of 2020, and sells all eight remaining shares at the beginning of 2021. Required: a. What are the arithmetic and geometric average time-weighted rates of return for the investor? (Do not round intermediate calculations. Round your answers to 2 decimal places.) Arithmetic time-weighted average returns Geometric time-weighted average returns 5 5 5 Date b-1. Prepare a chart of cash flows for the four dates corresponding to the turns of the year for January 1, 2018, to January 1, 2021. (Negative amounts should be indicated by a minus sign.) Cash Flow % %
How to find the outstanding comon shares? This statement is correct. The per-share book value is calculated by dividing the company’s total common equity by the number of outstanding shares of common stock. The book value per share of Blue Hamster Manufacturing Inc.’s stock is the accounting value of assets that the company’s common shareholders would receive if the company was liquidated. It is listed as total common equity on the balance sheet (total assets minus total debt) and is calculated by dividing the value of total common equity by the outstanding shares. In this case, $32,813 million / 50 million shares = $656.26 per share.
Based on the information given, write the summary of analysis and recommendations.
Required:1. Indicate the amount of annual dividend on each issue of the preferred shares by completingthe last column of the above table 2. Assume that there are one year of dividends in arrears at the beginning of 2020, and Essexdeclared total dividends of $40,000 in 2020. What is the amount of dividends that thecommon shareholders will receive in 2020?
Consider the following stock price and shares outstanding information. PWIyear 1: PWIYear 2: a. Compute the beginning and ending values for a price-weighted index and a market-value-weighted index. Assume a base value of 100 and Year 1 as the base period. Do not round intermediate calculations. Round answers to two decimal places. VWIyear 1: VWIYear 2: DECEMBER 31, Year 2 Shares DECEMBER 31, Year 1 Shares Outstanding Price Outstanding 107,000,000 $29 107,000,000 2,500,000 48 29,000,000 43 5,000,000² 29,000,000 % % Price $22 70 39 b. Compute the percentage change in the value of each index during the year. Do not round intermediate calculations. Round your answers to two decimal places. Percentage change in PWI: % Stock K Stock M Stock R aStock split two-for-one during the year. Percentage change in VWI: c. Compute the percentage change for an unweighted index assuming $1,000 is invested in each stock. Do not round intermediate calculations. Round your answer to two decimal places.
Suppose a stock had an initial price of $56 per share, paid a dividend of $1.60 per share during the year, and had an ending share price of $50. Compute the percentage total return, dividend yield, and capital gains yield. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answers as a percent rounded to 2 decimal places, e.g., 32.16.)
9A. How much is the excess of par to be used for book value per share computation? 9B. How much is the BOOK VALUE PER SHARE for PREFERENCE shares considering that the preference shares are cumulative and participating? (Present answer in 2 decimal places, example: XX.XX) On December 31, 2021, the statement of financial position of FRUITS Company showed the following shareholders equity accounts: • Ordinary shares, par P50, authorized 100,000 shares, issued 85,000 shares, in treasury 7,500 shares - P4,250,000 12% Preference shares, par P75, authorized 50,000 shares, issued 20,000 shares, in treasury 4,000 shares-P1,500,000 Share premium in excess of par-P 862,500 . Reserve for Treasury shares - 725,000 • Treasury ordinary shares-435,000, Treasury preference shares-P 290,000 • Retained earnings, unrestricted-P 2,168,000 Net income for the year - 762,000 Cash dividends declared - P 194,000; 2 years in arrears, current year is not yet included.
When a corporation has outstanding both common and preferred stock Select one: a. Earnings per share is computed without regard to the amount of dividends declared on common stock. b. Basic and diluted earnings per share are reported only if the preferred stock is cumulative c. Earnings per share is reported for each type of stock outstanding d. Earnings per share is computed without regard to the amount of the annual preferred dividends.
Analyzing and Interpreting Stockholders' Equity and EPS Following is the stockholders' equity section of the balance sheet for The Procter & Gamble Company along with selected earnings and dividend data. For simplicity, balances for noncontrolling interests have been left out of income and shareholders' equity information. $ millions except per share amounts 2014 2013 Net earnings attributable to Procter & Gamble shareholders $11,156 $11,797 Common dividends 5,883 5,534 Preferred dividends 256 233 Basic net earnings per common share $3.82 $4.12 Diluted net earnings per common share $3.66 $3.93 Shareholders' equity: Convertible class A preferred stock, stated value $1 per share $1,195 $1,234 Common stock, stated value $1 per share 4,008 4,008 Additional paid-in capital 63,181 62,405 Treasury stock, at cost (shares held: 2014--1261.2; 2013--1243) (69,604) (67,278) Retained earnings 75,349 70,682 Accumulated other comprehensive income/(loss) (9,333) (2,054) Other (761) (996) Shareholders'…
Which of the following is issued to shareholders to acquired unissued or treasury shares within a specified tie period at a specified price?a. Share optionb. Share warrantc. Stock dividendd. Share subscription
1. How much is the excess of par to be used for book value per share computation? 2. How much is the BOOK VALUE PER SHARE for PREFERENCE shares considering that the preference shares are cumulative and participating? (Present answer in 2 decimal places, example: xx.xx)
1) Identify any three (3) earnings per share (EPS) information required to be disclosed in financial statements under MFRS 133 Earnings Per Share. 2) With reference to 31 March 2021, briefly explain the share split in accordance with MFRS 133 Earnings Per Share.