“Dilutive security”的意思、由来-开放百科全书

词条

Dilutive security

释义

References

Dilutive securities are financial instruments like stock options, warrants, convertible bonds, etc. which increases the number of common stock, if exercised. It reduces the basic EPS (earnings per share).^[1] Only if the diluted EPS is less than the basic EPS then it is called dilutive securities.^[2]

References

1. ^{{cite book|author1=Donald E. Kieso|author2=Jerry J. Weygandt|author3=Terry D. Warfield|title=Intermediate Accounting: IFRS Edition|url=https://books.google.com/books?id=_tmMkC5DNuAC&pg=PA822|date=4 October 2010|publisher=John Wiley & Sons|isbn=978-0-470-61631-4|pages=822}}
2. ^{{cite book|author1=Eugene F. Brigham|author2=Phillip R. Daves|title=Intermediate Financial Management|url=https://books.google.com/books?id=joxlJpPGgXIC&pg=PA781|date=24 February 2012|publisher=Cengage Learning|isbn=1-111-53026-2|pages=781–}}

1 : Business terms

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