會計討論 Convertible Debt

會計討論Convertible Debt 指導老師:洪聖閔蔡蕎羽01152235 林怡君01152229 林心韻01152227 郭元庭01152259 郭振國01152241

CA16-6 (EPS Concepts and Effect of Transactions on EPS) Chorkina Corporation , a new audit client of yours , has notreported earnings per share data in its annual reports to shareholders in the past. The treasurer, Beth Botsford, requested hat you furnish information about the reporting of earnings per share data in the current year’s annual report in accordance with IFRS.

你的新的查帳客戶C公司，在過去沒有記錄每年EPS給股東看，財務主管要求你在今年度的報告中，根據IFRS提供每股EPS的資訊。你的新的查帳客戶C公司，在過去沒有記錄每年EPS給股東看，財務主管要求你在今年度的報告中，根據IFRS提供每股EPS的資訊。

(a)Define the term ”earnings per share” as it applies to a corporation with a capitalization structure composed of only one class of ordinary shares. Explain how earnings per share should be computed and how the information should be disclosed in the corporation’s financial statement. Net income - preference dividends EPS = Weight-Average share outstanding

A 公司於2010年1月1號有流通在外股票120,000股，並於5月1日發行30,000普通股，7月1日購買10000普通股

（b）Discuss the treatment, if any, that should be given to each of the ollowing items in computing earnings per share of ordinary shares for financial statement reporting.

(1.)Outstanding preference shares issued at a premium with a par value liquidation right. 流通在外的特別股以溢價發行，且每股面額清算，其雖然影響每股帳面價值，但其不會影響每股盈餘的計算，惟有在宣告特別股股利時對每股盈餘才有所影響。

(b)2.The exercise at a price below market value but above book value of an ordinary share option issued during the current fiscal year to officers of the corporation.

當行使價格 < 股票市價 • →　選擇權行使時 • 流通在外普通股股數(潛在的普通股股數)↑ • 　　將會產生稀釋效果，減少每股盈餘

舉例　(庫藏股票法)

(b)3. The replacement of a machine immediately prior to the close of the current year at a cost 20% above the original cost of the replaced machine. The new machine will perform the same function as the old machine that was sold for its book value. 因為在外流通股數不變，且機器以帳面價值售出，所以沒有認列收益費損，故不影響淨利，也不影響每股盈餘

(4.) The declaration of current dividends on cumulative preference shares. • 特別股的股利應在計算每股盈餘(EPS)時從Net Income中扣除且只減當年的股利。 • 特別股分為累積(cumulative)和非累積(non-cumulative)特別股，若是累積特別股則無論是否有宣告都需從Net Income中扣除當年的股利，而若是非累積特別股則需要宣告才能扣除。

(5)The acquisition of some of the corporation’s outstanding ordinary shares during the current fiscal year. The shares were classified as treasury shares. 買回庫藏股時在外流通股數減少平均股數減少影響分母變小 EPS變大

(6)A 2-for-1 share split of ordinary shares during the current fiscal year 股票分割時，股數乘以2計算

(7) A provision (準備金)created out of retained earnings for a contingent liability（或有負債）from a possible lawsuit（訴訟）. ANS:不影響EPS，因為保留盈餘不影響淨利或是流通在外股數

會計討論 Convertible Debt